减免税是国家为了达到一定的政治和经济目的,根据法定的税收管理权限,通过对一定区域内的特定主体在特定时间范围内的税收优惠,免除或部分免除纳税人的应纳税额,从而达到支持和鼓励某些行业、某些产品或某些经营项目的发展,调控经济运行的一种特殊方式。它是税收的原则性与灵活性相结合的具体体现。长期以来、减免税政策的贯彻执行,对于促进国家产业政策的实施,支持企业发展生 Tax relief is the state in order to achieve a certain political and economic purposes, according to the statutory tax administration authority, through a certain area within a certain subject within a certain period of time tax concessions, exemption or partial exemption of taxpayers tax payable, so as to achieve Support and encourage the development of certain industries, certain products or certain management projects and a special way of regulating economic operation. It is a combination of tax principle and flexibility. For a long time, the implementation of the tax deduction and exemption policy is very important for promoting the implementation of national industrial policies and supporting the development of enterprises