我国目前正处于产业结构调整的关键时期,要想保持经济的持续、健康、稳定、高速增长,实现可持续发展战略,需要利用税收优惠政策,在保持税收统一性的基础上,因地制宜、因事制宜地对某些特殊的纳税人和纳税对象给予照顾,促进产业政策的调整和社会经济的协调发展。但目前我国现行的税收优惠政策仍然存在缺乏系 At present, China is in a crucial period of industrial restructuring. If we want to maintain the sustained, healthy, stable and rapid economic growth and realize the strategy of sustainable development, we must make use of preferential taxation policies and keep the taxation unification, Some special taxpayers and taxpayers should be catered for, so as to promote the adjustment of industrial policies and the coordinated development of social economy. However, there is still a lack of current tax incentives in our country