一、提高税收优惠的法律级次和地位,实现税收优惠的法治化与市场经济发达国家相比,目前我国税收优惠政策主要以规章和规范性文件为主,与此同时,配合国家一定时期发展的需要,临时制定规范性文件和国家税务总局的解释、补充通知等。这种过于分散、立法层次低、附带性质强的税收优 First, to raise the level of legal status and status of tax incentives to achieve the rule of law of tax incentives Compared with the market economy developed countries, the current tax incentives in China mainly to the rules and normative documents, at the same time, with the development of a certain period of time The need for temporary development of normative documents and the State Administration of Taxation interpretation, supplemental notice. This is too scattered, low level of legislation, with strong tax advantages