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我国的税收优惠政策是伴随经济的改革开放而产生、发展的，在引进外资、发展经济、提高科技水平等方面起到了十分重要的作用。但在经历了２０年的经济、社会巨大变革之后，原有的税收优惠政策的积极作用已开始逐渐削弱，负面作用日益显现，由此引发了理论界、实际工作部门对税收优惠政策的重新思考。本文从我国税收优惠政策产生的背景出发，探讨了在税收优惠政策基础发生变化时，应如何适时调整原有的税收优惠政策，以期更好适应未来我国经济发展的需要
China’s preferential tax policies are generated and developed along with the economic reform and opening up and have played an important role in attracting foreign investment, developing economy and raising the level of science and technology. However, after 20 years of great economic and social changes, the active role of the preferential tax policies has been gradually weakened and its negative effects have become increasingly apparent. This has led to the rethinkings of the preferential taxation policies by the theoretical and practical departments . This paper, starting from the background of China’s tax preferential policies, explores how to timely adjust the preferential tax policies when the basis of preferential tax policies changes, in order to better meet the needs of China’s economic development in the future