减免税做为税收制度的组成部分,是税收发挥经济杠杆作用的一种特殊形式。随着经济的发展,税收作用的不断强化,减免税的运用也在日益普遍。然而,由于现行减免税本身以及执行、管理过程中客观存在的偏差与失误,使减免税在发挥其正常调节作 Tax relief as part of the tax system, tax revenue is to play a special form of economic leverage. With the development of economy and the continuous strengthening of taxation, the application of tax relief is also becoming more and more common. However, due to the existing tax relief itself and the implementation of the management process of the objective existence of the deviations and errors so that tax relief in its normal regulation of play