税收优惠是政府调控经济的重要手段之一,适当的优惠政策有利于实现国家的社会经济目标。新企业所得税法根据国民经济和社会发展的需要,借鉴国际上成功的经验,按照“简税制、宽税基、低税率、严征管”的要求,对现行税收优惠政策进行适当调整,将现行税收优惠政策企业所得税以区域优惠为为主的格局,转为 Tax incentives are one of the important means by which the government controls the economy. Appropriate preferential policies are conducive to realizing the country’s socio-economic goals. According to the needs of national economy and social development, the new corporate income tax law draws on successful international experience and makes appropriate adjustments to the existing preferential tax policies in line with the requirements of “simple tax system, wide tax base, low tax rate and strict collection of tax administration.” The current tax incentives Enterprise income tax to the pattern of regional concessions, to