税收优惠是公共资源配置活动中最易出现政策失灵和与公共利益目标发生偏离的领域之一。本文运用公共经济学、新制度经济学等理论对税收优惠政策失灵的内在诱生机理进行若干深层次解析,以期为税收优惠政策的有效运用和构建更加科学、完善的税收优惠管理制度提供理论助益。 Tax incentives are one of the most prone to policy failures in public resource allocation activities and deviations from the goals of public interest. In this paper, we use the theories of public economics and new institutional economics to conduct some deep-seated analyzes on the intrinsic mechanism of the failure of tax preferential policies so as to provide theoretical help for the effective use of preferential tax policies and the establishment of a more scientific and comprehensive tax preferential management system beneficial.