税收优惠政策是指税收主权国家为实现一定的社会政治或经济目的，通过制定倾斜性的税收政策法规来豁免或减少经济行为或经济成果的税收负担，是国家利用税收杠杆对社会经济运行进行调控的一种手段。我国税收优惠政策伴随着对外开放过程，在吸引外资和引进国外先进技术以及推动 Tax preferential policies refer to the tax sovereign countries in order to achieve a certain social, political or economic goals, through the development of lean tax policies and regulations to exempt or reduce the tax burden on economic behavior or economic results, the state tax leverage to regulate social and economic operation the wrist of. China’s preferential tax policies are accompanied by the process of opening to the outside world, attracting foreign investment and introducing advanced foreign technologies and promoting