Since our reform and opening to the world, our government has utilized a mass of tax incentives to stimulate economic increase and development.

• 我国自改革开放以来在经济发展过程中实施了大量的税收优惠，伴随税制改革，税收优惠政策经过几次大的调整，在对经济社会产生积极作用的同时，政策的弊端也日益凸现。