一、扶持性减税政策的产生及效果所谓扶持性减税政策,就是指按照国家产业政策的要求,在中共中央、国务院授予的税收权限范围内,在有利于实现国家宏观调控目标的前提下,对从事开发性生产,进行设备更新、技术改造和新建项目并取得较好社会经济效益,按规定纳税有困难的国营、集体工业企业经申请批准,可给予扶持性减征新增产品税或增值税照顾。扶持性减税政策适用对象是 First, the emergence and effect of the supportive tax reduction policy The so-called supportive tax reduction policy means that in accordance with the requirements of national industrial policies, within the scope of tax authority granted by the CPC Central Committee and the State Council, under the precondition of being conducive to achieving the goal of national macro-control , State-owned and collective industrial enterprises that are engaged in exploitative production, equipment renewal, technological transformation and new construction projects and achieve good social and economic benefits and have difficulties in paying taxes in accordance with the regulations may, after approval of their application, be granted an additional product tax on supportive reduction or Value-added tax care. Support tax credit policy is applicable