减税免税,是税收发挥经济杠杆作用的一个重要方面。正确运用这个手段,它将成为扶持生产发展,培养财源的积极因素;反之,它将成为阻碍经济发展,分散财力的消极因素。因此,如何正确掌握减免税政策,严格控制减税、免税,是税收工作不可忽视的问题。一、减税免税是税收的一种特殊调节手段,它的使用必须有所节制税收的经济杠杆作用,概括地讲有三个方面:一是确定用什么税种,向谁征税;二是确定不同的税额或税率即征多少税;这两个方面是通过制定税收制度,以法令形式公布施行 Tax exemption is an important aspect of tax revenue exerting economic leverage. Correctly applying this measure will be a positive factor in supporting the development of production and cultivating financial resources. On the contrary, it will become a negative factor that hinder economic development and disperse financial resources. Therefore, how to correctly grasp the policy of tax reduction and exemption and strictly control the tax reduction and tax exemption is a problem that can not be neglected in the tax work. First, the tax relief Tax exemption is a special tax adjustment method, its use must have the economic leverage of tax controls, generally speaking, there are three aspects: First, to determine what kind of tax, to whom the tax; second is to determine the difference Of the amount of tax or tax levied on how much tax; these two aspects is through the development of tax system, announced in the form of decree