切实转变财政职能,今后财政资金不再投入一般生产性和竞争性领域,是财税改革与发展的一项重大战略性调整。不仅如此,遵循社会主义市场经济发展规律,财税优惠政策也应逐步退出竞争性领域。否则,过多、过滥的财税优惠政策,不仅增加了财政负担,也不 To effectively transform the fiscal function, the future fiscal funds will no longer be invested in the general productive and competitive fields, and will be a major strategic adjustment in the reform and development of finance and tax. Not only that, follow the law of development of socialist market economy, fiscal and tax incentives should also gradually withdraw from the competitive field. Otherwise, too much and too much preferential fiscal and tax policies will not only increase the financial burden nor will it be