区域性税收优惠政策是一国促进一个地区加快经济发展的重要工具之一。在我国,区域性税收优惠政策的发展历程和发展目标有着自己独特的历史,必须从我国经济改革的大背景下来考察。改革开放初期,为引入外力来冲击旧有的秩序,我国用税收优惠吸引外资,引入市场因素,“逼”出了税收优惠;在经济发展的重重压力下,各地方政府为加快本地经济发展,争相用税收优惠来吸引投资,“压”出了税收优惠:在沿海地区区域性税收优惠政策取得巨大成功后,西部地区、东北地区、中部地区也相继效仿,“争”得了区域性税收优惠政策。这些区域性税收优惠在经济体制改革中曾经起到了引擎作用,但随着我国市场化改革的不断深入,其负面影响也日渐突出,因此也遭到了多次整顿。在新的历史发展时期,应当进一步规范区域性税收优惠,使其为促进区域性协调发展做出新贡献。 Regional tax incentives are one of the important tools that a country can promote a region to accelerate its economic development. In our country, the development history and development goal of regional preferential tax policies have their own unique history and must be examined under the background of China’s economic reform. In the early stage of reform and opening up, in order to introduce external forces to attack the old order, China used tax incentives to attract foreign investment and introduce market factors to force the tax incentives. Under the heavy economic development, all local governments stepped up efforts to speed up the development of the local economy Development, competing with tax incentives to attract investment, “pressure ” out of the tax incentives: In the coastal areas of great preferential tax incentives, the western region, the northeast region, the central region have also followed suit, "Got the regional tax incentives. These regional tax incentives played an engine role in the reform of the economic system. However, with the deepening of the marketization reform in our country, their negative impact has also become increasingly prominent. Therefore, they have also been repeatedly rectified. In the new period of historical development, regional tax incentives should be further regulated so that they make new contributions to promoting regional coordinated development.