企业所得税减免，是国家为鼓励某些特定地区、产业或企业发展，照顾纳税人的实际困难而制定的税收优惠政策。为便于纳税人学习和运用这些政策，本栏目将现行企业所得税的一些主要减免优惠政策介绍如下。一、高新技术企业减免税（详见本刊2002年第4期《高新技术企业税收优惠政策 The corporate income tax relief is a tax preferential policy formulated by the state to encourage the development of certain industries, industries or enterprises and to take care of taxpayers. In order to facilitate taxpayers to learn and use these policies, this section introduces some of the major preferential policies for corporate income tax relief as follows. First, the high-tech enterprises tax relief (see Journal of No. 4 in 2002 "high-tech enterprises tax incentives