所谓减免税,是指政府为了实行某种政策,实施特定的政治经济目标,根据税法规定或国家授权机关的决定,对纳税人和课税对象的一种特殊优惠。它是一种有目的的利益让渡,是由政府掌握的一种对特殊情况实行特殊调节的手段。减免税管理是我国税务管理中一个很重要的问题。我国目前所实行减免 The so-called tax relief refers to the government in order to implement a policy, the implementation of specific political and economic goals, according to the tax law or the authority of the state decision, a special taxpayers and tax incentives. It is a purposeful transfer of benefits, a means at the disposal of the government that exercises special adjustments in special circumstances. Tax relief management is a very important issue in China’s tax administration. At present, China has implemented relief