一、我国企业所得税优惠政策存在的问题1.优惠方式单一,削弱了税收优惠的实效。目前,我国所得税优惠主要采用的是税率式、税额式减免等直接优惠方式,而国际通行的投资抵免、加速折旧和提取投资风险准备金等税基式间接优惠方式运用得比较少。直接减免和间接减免的激励效果不同, First, China’s enterprise income tax preferential policies existing problems 1 single preferential way, weakened the effectiveness of tax incentives. At present, China’s income tax preference mainly adopts the direct tax concession, such as tax rate and tax deduction. However, the indirect preferential tax concessions such as international investment credit, accelerated depreciation and withdrawal of investment risk reserve are rarely used. Direct relief and indirect relief incentives are different,