税收优惠政策主要表现为对一部分纳税人的减税和免税。它是国家在一定时期内对特定范围内的纳税人给予特殊照顾的一种经济措施。随着社会主义市场经济体制的逐步建立和完善，税收优惠政策被视为发展经济的一种有效手段得到了越来越普遍的应用。在一定时期内和一定范围内也确实 Tax incentives are mainly reflected in the tax relief and tax exemption for some taxpayers. It is an economic measure that the country gives special care to taxpayers within a certain period of time within a certain period of time. With the gradual establishment and perfection of the socialist market economic system, preferential tax policies are regarded as an effective means of economic development and have been applied more and more widely. In a certain period of time and indeed a certain range