"Tax Holiday" 就像是一个“税务假期”，在这个“假期”期间，企业或个人可以享受到较低的税率或完全免税的优惠，可译为“免税期”。

金融百科Investopedia对Tax Holiday的释义如下：

A tax holiday is a temporary tax break. In the United States, tax holidays often suspend state and local sales taxes paid by consumers. Governments also use tax holidays as investment incentives that may exempt a new plant from property taxes for a number of years, for example.

（参考译文：免税期是一种临时减税措施。在美国，免税期通常暂停征收消费者支付的州和地方销售税。政府还利用免税期作为投资激励措施，例如，可在若干年内免除新工厂的财产税。）

这种策略在很多国家被用作一种经济刺激手段，帮助吸引投资、创造就业机会或促进某个特定行业的发展。