【中文版】

“三年免税”是指对某些特定行业或企业，在一定期限内免征所得税的优惠政策。该政策旨在鼓励某些行业或企业的发展，促进经济增长和社会就业。

具体来说，“三年免税”政策通常适用于符合国家产业政策鼓励发展的行业，如高新技术产业、战略性新兴产业、现代服务业等。同时，该政策也适用于符合国家区域政策鼓励发展的地区，如西部地区、东北地区等。

在该政策下，符合条件的企业可以享受三年的所得税免征优惠。这意味着企业在三年内不需要向国家缴纳任何所得税，从而减轻了企业的负担，增加了企业的利润和现金流。

此外，“三年免税”政策还可以鼓励企业进行技术创新和研发活动。由于所得税的免征优惠通常与企业的研发费用挂钩，因此企业为了获得更多的优惠，会加大研发力度，推动技术创新和产业升级。

总之，“三年免税”政策是一种有效的税收优惠政策，它能够促进经济增长和社会就业，鼓励企业进行技术创新和研发活动。但是，对于企业来说，要充分了解政策的具体内容和申请流程，并按照规定提交相关材料和证明文件，以确保享受到政策的优惠。

【英文版】

"Three years of tax exemption" refers to a preferential policy that exempts certain industries or enterprises from income tax for a certain period of time. The policy aims to encourage the development of certain industries or enterprises, promote economic growth and social employment.

Specifically, the "three years of tax exemption" policy usually applies to industries encouraged by national industrial policy, such as high-tech industries, strategic emerging industries, and modern service industries. At the same time, the policy also applies to regions encouraged by national regional policies, such as western regions, Northeast China, etc.

Under this policy, enterprises that meet the conditions can enjoy a three-year tax exemption for income tax. This means that enterprises do not need to pay any income tax to the state for three years, reducing the burden on enterprises, increasing corporate profits and cash flow.

In addition, the "three years of tax exemption" policy can also encourage enterprises to carry out technological innovation and research and development activities. As the income tax exemption is usually linked to the research and development expenses of enterprises, enterprises will increase their research and development efforts to obtain more preferential policies and promote technological innovation and industrial upgrading.

In conclusion, the "three years of tax exemption" policy is an effective tax preferential policy that can promote economic growth and social employment, encourage enterprises to carry out technological innovation and research and development activities. However, for enterprises, it is necessary to fully understand the specific content and application process of the policy, and submit relevant materials and certification documents in accordance with the regulations to ensure the preferential benefits of the policy.