减免税是政府宏观调控的重要手段之一，是政府为扶持和促进某些产业发展，或扩大总需求而经常采取的经济政策。减免税政策制定和实施的好坏，直接关系到国民经济的稳定与发展，一个好的减免税政策能够促进产业结构的调整和优化，拉动总需求，促进经济的繁荣；反之，一个差的减 Tax reduction and exemption is one of the important means of government macro-control. It is a frequently adopted economic policy by the government to support and promote the development of certain industries or to expand aggregate demand. The establishment and implementation of tax reduction and exemption policies have a direct bearing on the stability and development of the national economy. A good tax reduction and exemption policy can promote the adjustment and optimization of the industrial structure, stimulate aggregate demand and promote economic prosperity. On the contrary, a poor reduction