减免税是一个经济杠杆,它是统一、严肃的税收制度中一个组成部分,在一定限度内它有利于统一税法的执行,也对经济运行产生好的杠杆作用.但减免税超过一定的限度,就不仅影响财政收入,加剧宏观经济的不均衡,而且会破坏税法的刚性、统一和完整,产生一系列不良的社会经济后果.如何把减免税控制在合理的限度之内,已成为当前治理整顿、深化改革、加强税收管理的重大问题之一. Tax reduction and exemption is an economic lever, which is an integral part of a unified and serious tax system, which, within a certain limit, is conducive to the uniform implementation of the tax law and a good leverage for the operation of the economy. However, the tax reduction and exemption exceeds a certain limit, Not only affect the fiscal revenue, exacerbate the macroeconomic imbalance, but also undermine the tax laws of rigidity, unity and integrity, resulting in a series of adverse social and economic consequences .How to control the tax relief within a reasonable limit has become the current rectification , Deepen the reform, and strengthen tax administration, one of the major issues.