税收减免是国家对某些纳税人和课税对象给予鼓励和照顾而减免税收负担的制度。减免税属于税收优惠措施。国家在税收制度中规定减免税,一是体现量能负担原则,二是贯彻国家方针政策,达到调节经济的目的。但在税收理论和税收实践工作中,我们不难看出,太多太滥的税收优惠和减免所带来的负面作用至少有以下三个方面:一是太多太滥的税收优惠和减免,使税负不 Tax relief is a system that the state gives some taxpayers and taxpayers to encourage and take care of them while reducing or eliminating their tax burden. Tax relief is tax incentives. The state provides for tax relief in the tax system. The first one is to demonstrate the principle of quantity and energy affordability. The second is to implement the national guidelines and policies so as to adjust the economy. However, in taxation theory and practice of taxation, we can easily see that there are at least three aspects as follows: First, too many and too many tax incentives and reductions make No tax burden