自从改革开放以来,我国税收优惠制度在引导我国经济发展的过程中,发挥了重要的作用。就税收优惠制度而言,即是经济制度,同时又是法律制度。本文主要就税收公平视角下税收优惠制度的有效发展措施展开了详尽的论述,希望对于今后我国税收优惠制度的顺利发展能够起到积极的推动和促进作用。 Since the reform and opening up, the preferential tax system in our country has played an important role in guiding the economic development of our country. In terms of the tax concession system, that is, the economic system, but also the legal system. This article mainly elaborates on the effective development measures of the tax concession system from the perspective of tax fairness and hopes to play a positive role in promoting the smooth development of the tax concession system in our country in the future.