税收优惠是各国常用的减轻税收负担的措施,它具有引导资源合理配置,促进经济结构调整,培植壮大经济,促进社会和谐安定等作用。 Tax concessions are measures commonly used by various countries to reduce the tax burden. They have the functions of guiding the rational allocation of resources, promoting the adjustment of economic structure, fostering greater economy, and promoting social harmony and stability.