税收优惠是根据国家一定时期的政治、经济、社会政策的要求而对生产经营活动中某些特殊情况所给予的减少或全部免征应纳税款的照顾,是税收政策中采取的一种原则性与灵活性相结合的一种补充措施。 笔者认为,税收法律、行政法规规定的税收负担水平是根据经济发展的一般水平和社会市场负担能力统一确定的,由于全国经济发展不平衡,生产经营过程中的一些特殊情形,国家政策的某些需要,以及某些纳税人受客观因素的影响,存在一定的差别性或特殊性。这就要求在统一税收法规的基础上制订一种与一些特殊性或差别性相适应的灵活措施来补充和完善税收法 Tax concessions are based on the requirements of certain political, economic and social policies of the country for some special circumstances in the production and business activities to reduce or totally exempt from tax payable, a principle adopted in the tax policy A complementary measure combined with flexibility. The author believes that the tax burden set by the tax laws and administrative regulations is determined according to the general level of economic development and the affordability of the social market. Due to the unbalanced economic development in the country, some special circumstances in the course of production and operation, some of the state policies Needs, and some taxpayers by the objective factors, there are some differences or particularities. This requires that the tax laws and regulations be developed on the basis of a certain degree of specificity or difference with flexible measures to supplement and improve the tax law