摘要:稅收優惠是指國家運用稅收政策在稅收法律、行政法規中規定對某一部分納稅人和課稅對象給予減輕或免除稅收負擔的一種措施。根據國民經濟和社會發展的需要，2008年1月1日實行的新《企業所得稅法》對原稅收優惠政策進行了適當調整：明確了產業政策導向為主，區域發展導向為輔的所得稅優惠機制；明確企業所得稅優惠政策的制定權。

　　　為了避免新企業所得稅法施行后，對外資企業、小規模企業以及已經享受定期減免稅優惠的企業造成過度影響，并保證企業所得稅法的平穩過渡，國家出臺了一系列過渡政策：繼續執行西部大開發稅收優惠政策、經濟特區和上海浦東新區新設立高新技術企業實行過渡性稅收優惠。

　　　新企業所得稅法充分考慮了優惠政策與現行法律、政策的銜接，并采用了過渡措施，對我國經濟發展以及內、外資企業產生重大影響。但要注意的是，稅收優惠政策一直是我國稅制體系的一把“雙刃劍”，在達到特定政策目的同時，也增加了稅法約束軟化和非規范風險，以及腐敗和尋租的可能。從這一角度看，新稅收優惠政策還有需要進一步完善的地方。

關鍵詞：稅收優惠；變化；過渡

Abstract:Tax preferences indicate some measures to reduce or waive a tax burden by state tax policy on tax laws and administrative regulations in the provision of some taxpayers and tax targets. According to the needing of national economic and social development, January 1, 2008 implementing of the new "Enterprise Income Tax Law" to the original preferential tax policies for the appropriate adjustments: industrial policy-oriented mainly regional development-oriented mechanism, supplemented by the income tax concession and corporate income tax preferential policies for the development rights have been in focus.     In order to avoid excessive influence to foreign-funded enterprises, small-scale enterprises and enterprises which have been regularly enjoy preferential corporate tax relief by the implementing of the new Enterprise Income Tax Law and ensure a smooth transition, the state promulgated a series of transition policy: the western China Preferential tax policies for development, the special economic zones and Shanghai's Pudong New Area, the new high-tech enterprises, the establishment of transitional tax incentives continue.     The new Enterprise Income Tax Law had considered fully the preferential policy and the current law, the policy engagement, and used interim measures, impacts our country economic development, domestic and foreign-funded enterprises greatly. But it is must be paid attention to that the tax preference has always been a "the double-edged sword" to our country tax system. When the specific policy purpose is served, the tax law restraint conditioning and the non-standard risk and the possibility of corrupt is increased. On the point, the new tax law also needs further consummates.

Key Words：Tax preference；Changes；Transition

任何事物都是不斷變化發展的，新企業所得稅優惠政策必將隨著宏觀經濟政策的變化而不斷調整、補充，日趨完善。對企業所得稅優惠政策進行分析，有利于深刻了解新稅法，結合企業自身特點和企業優惠政策進行比較，盡量使自己向有利的條件靠攏，以便合理利用優惠政策。