近几年来,随着经济体制改革的不断深入本着宏观调控,微观搞活的方针,在制订税收政策时,从有利于提高生产力,兼顾需要与可能的原则出发,制订了一系列的减免税政策规定,实施以后,促进了国家经济发展,发挥了税收的杠杆作用。然而实施减免税 In recent years, along with the continuous deepening of the reform of the economic system and the guideline of macro-control and micro-revitalization, a series of tax reduction and exemption policies have been formulated in the formulation of taxation policies in the light of the principle of increasing productivity and balancing needs and possibilities. Stipulates that after the implementation, it has promoted the economic development of the country and played a leverage role in taxation. However, the tax relief