发达国家与发展中国家税收鼓励政策的比较周宝生税收鼓励政策是国家税制的一个组成部分，是政府为了达到一定的政治、社会和经济目的，而对纳税人给予税收优惠的措施。税收鼓励政策反映了政府行为，它是通过政策导向影响人们生产与消费偏好来实现的，所以也是国家调控经济... Comparison of Tax Encouragement Policy between Developed and Developing Countries Zhou Baosheng Tax Encouragement Policy is an integral part of the state tax system and a tax concessionary measure for the government to achieve certain political, social and economic goals. Tax incentives reflect the government behavior, which is achieved through policy-oriented influence on people’s production and consumption preferences, so it is also the state’s economy ...