OECD被称为发达国家的俱乐部，他们经常劝告发展中国家废止税收优惠，甚至以此作为对这些国家的援助条件，人们不禁要问：目前发达国家是否已经或正在废止税收优惠？最近德洛替·图采法律公司在欧盟国家税制调查中发现，目前欧盟成员国无一不实行税收优惠，优惠的税种、类型、 OECD is known as the club of developed countries, they often advise developing countries to abolish tax concessions, and even as a condition of aid to these countries, one can not help but ask: At present, developed countries have already abolished tax concessions? Recently, Delosi Tucci’s law firm found in EU countries’ tax surveys that at present all the EU member states implement tax concessions, preferential tax types,