摘要
税收优惠作为一把双刃剑 ,在一国宏观调控体系中占有重要地位。从税收优惠及其相关概念入手 ,分析了税收优惠政策的制定原则 ,主要优惠方法 ,进而就企业所得税收优惠政策的几个问题进行了较深入的讨论 ,使我们对税收优惠的认识更加清晰明确。
The present paper,analyzing the principle to make favourable tax policy and the major favourable means,discusses the favourable income tax policy for enterprisers.
