我国新企业所得税改革的一项重要内容就是对税收优惠政策做出了重大调整,统一内外有别的税收优惠政策、明确统一后的企业所得税优惠政策目标定位、突出产业优惠导向、更多采用间接优惠手段。新企业所得税法虽然体现了税收优惠的改革宗旨,但是基本上还是一个粗线条的勾勒,需要在税收优惠的目标、税收优惠的产业导向和区域导向等方面作进一步明确与细化。 An important part of China’s new corporate income tax reform is that it has made major adjustments to preferential tax policies and unified preferential tax policies both inside and outside the country. It has clarified the objective orientation of preferential tax policies for enterprises after unification, highlighted industrial preferential policies, and used more indirect Preferential means. Although the new corporate income tax law reflects the tax concessionary reform principle, it is basically still a thick outline, which needs to be further clarified and refined in terms of the objective of tax concessions, industrial orientation of tax incentives and regional orientation.