税收优惠是各国常用的减轻税收负担的措施 ,它具有引导资源合理配置 ,促进经济结构调整 ,给企业提供宽松发展空间等作用。改革开放以来 ,我国制定了多项税收优惠政策 ,在发挥重要作用的同时 ,也逐渐暴露出一些问题 ,如单纯强调优惠而忽略了整体投资环境 ,减免期限不科学 ,优惠手段单一等。本文在分析了我国税收优惠存在问题之后 ,提出了改进的原则和对策。 Tax incentives are commonly used in various countries to reduce the tax burden on measures that it has to guide the rational allocation of resources, promote economic restructuring, to provide enterprises with room for development and other functions. Since the reform and opening up, China has formulated a number of preferential tax policies. While playing an important role, it has gradually exposed some problems. For instance, it emphasizes the preferential treatment while ignoring the overall investment environment, the unscheduled period of relief and the single preferential treatment. After analyzing the existing problems of China’s tax incentives, this paper puts forward the principles and countermeasures for improvement.