税收不仅具有组织财政收入的职能,也具有调节经济运行的职能.而后者的一个重要方面,就是通过税收优惠政策的实施,鼓励和引导经济的发展.去年下半年以来,国家制定了一系列关于搞活国营大中型企业和推进企业技术进步的政策,其中包括很多税收优惠政策.如何适应深化改革的需要,用好税收优惠政策,增强国营大中型企业的活力,促进经济发展,是当前面临的一个重要课题.一、牢固树立税收为经济服务的观念,是用足用好税收优惠政策的思想基础扶持生产,促进生产,涵养税源,在生产发展基础上取得财政收入,这是国家实现其经济管理职能的一项根本原则,也是税收工作必须坚持 Tax revenue not only has the function of organizing the financial revenue, but also has the function of regulating the economy, while an important aspect of the latter is through the implementation of preferential tax policies to encourage and guide the economic development since the second half of last year, the state has formulated a series of Invigorate large and medium state-owned enterprises in state-owned enterprises and promote the technological progress of enterprises, including many preferential taxation policies.How to adapt to the need of deepening the reform, using preferential tax policies to enhance the vitality of state-owned large and medium-sized enterprises and promoting economic development is currently facing An important issue.First, firmly establish the concept of tax revenue for the economy, is to use sufficient tax incentives on the ideological basis to support production, promote production, tax sources, based on the production and development to obtain financial revenue, which is the country to achieve its economic management A fundamental principle of function is that tax work must be adhered to