Tax incentives refer to the government's use of a variety of methods in the tax system design and tax collection and management process to induce the behavior choices of microeconomic entities through the adjustment of tax burdens, and encourage taxpayers to occur or not, participate or not to participate in certain economic behaviors, in order to achieve the government's strategic goal of coordinated social and economic development.
According to the above definition, which of the followings is not a tax incentive?
In the development stage of products, the equipment cost is very high, and at this time, tax preferences for accelerated depreciation are given.