税收优惠是一种优点和缺点都非常明显的政策工具,它既有收入“自偿”、税负均衡、结构调整、社会公平等正面效应,又存在成本较高、资源配置效率下降、削弱非受惠人的竞争地位等负面作用。对于这样一种符合我国对外开放政策和经济发展战略的政策手段,应该采取的对策是:或者修正税收优惠制度使其负面作用局限在合理限度内,或者健全税式支出制度以提高管理效率,或者从财税制度设计方面杜绝税收优惠嬗变为财政返还的扭曲行为。 Tax preference is a kind of policy instrument with obvious advantages and disadvantages. It has the positive effects of income “self-compensation ”, tax balance, structural adjustment and social fairness, but also has the disadvantages of higher cost, lower efficiency of resource allocation, Weaken the competitive position of non-beneficiaries and other negative effects. For such a policy measure that is in line with China’s opening-up policy and economic development strategy, the countermeasures that should be taken are: either to amend the preferential taxation system to limit its negative effects within reasonable limits or to improve the tax-based spending system so as to enhance management efficiency; or From the tax system design to eliminate tax concessions evolved into distorted financial return.