税收优惠不规范、政策导向不明、效果不甚理想、滥施优惠有所反弹等问题尚未得到根本解决，一个深层次的原因是对税收优惠的本质、政策效应的优劣与优惠方式的优选等缺乏深刻阐释和认识统一。因此，对其继续进行更深入和全面的探索便不会是多余的。一、税收优惠的本质及其功能? Tax incentives are not standardized, policy-oriented unknown, the effect is not ideal, abuse of incentives have rebounded and other issues have not yet been fundamentally resolved, a deep-seated reason is the nature of tax incentives, the advantages and disadvantages of the policy effect and the preferred mode of preference Lack of profound interpretation and understanding of unity. Therefore, it will not be superfluous to continue with a more in-depth and comprehensive exploration. First, the nature of tax incentives and their functions?