减免税作为税收制度的构成要素之一,是指国家对某些纳税人和征税对象给予的一定时限或一次性优惠措施。它在扶持一些特殊产业、重点行业和困难企业等方面起到了积极作用。但是,无论从政策性减免,还是从临时困难性减免执行情况来看,一些地方保护主义现象,以及“人情”减免行为都不同程度地存在,有的地方甚至比较严重,影响了减免税政策的严肃性和准确性。概括起来,主要有以下几方面的问题: 1.税收优惠过多,且不尽合理,使税法缺乏统一性,征收刚性程度软化。税收负担轻的,减免税优惠多;税收负担重的,减免税优惠反而较少,挫伤了一些企业的积极性。2.减免税措施失控。减免税面越来越宽,减免税 Tax relief as part of the tax system, one of the elements, refers to the state taxpayers and certain taxpayers to give certain time limit or one-time preferential measures. It has played a positive role in supporting some special industries, key industries and difficult enterprises. However, in terms of policy relief or implementation of temporary difficulties relief, some local protectionism phenomena and “human relations” relief exist to varying degrees, in some places even more serious, affecting the tax relief policy Seriousness and accuracy. To sum up, there are mainly the following problems: 1. Excessive tax concessions, and unreasonable, so that the lack of uniformity of the tax law, the level of rigidity to levy. Light tax burden, tax concessions and many concessions; heavy tax burden, tax concessions concessions, but less, dampened the enthusiasm of some enterprises. 2. Tax relief measures out of control. Tax relief more and more wide, tax relief