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一、税收优惠的定义及基础理论税收优惠是指政府根据一定时期国家政治、经济和社会发展的总目标,用法律政策的形式对某些特定的课税对象、纳税人或地区给予的税收鼓励和照顾措施。税收优惠政策是政府调控经济的重要手段,其目的是为了体现公平合理原则和某些政治需要如促进经济发展吸引资金、
突破辽西北税收优惠政策研究
【摘 要】
：
一、税收优惠的定义及基础理论税收优惠是指政府根据一定时期国家政治、经济和社会发展的总目标,用法律政策的形式对某些特定的课税对象、纳税人或地区给予的税收鼓励和照顾
【机 构】
：
辽宁工程技术大学
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2010年12期
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