This paper analyzed the empowering effect of tax preferential policies on the high-quality development of the dairy industry. It systematically organized the implementation status of policies such as value-added tax （VAT） exemption and reduction,tax credits,and corporate income tax preferences,and deeply explored the core problems of the current tax preferential policies,including insufficient pertinence,narrow coverage,limited support intensity,and lagging policy updates. On this basis,targeted optimization strategies were proposed：formulating special tax preferential policies for the dairy industry,expanding the coverage of preferential policies,strengthening the implementation of policies,and emphasizing the need to timely update and improve the tax preferential policy system for the dairy industry. These measures aimed to provide precise policy support for the high-quality development of the dairy industry,help optimize the industrial layout of the dairy industry,and enhance the overall development quality of the industry.