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深圳经济特区创建十余年来,为了适应特区经济走向国际市场的要求,我们根据上级的有关指示,并结合特区的实际情况,对税收制度讲行了改革。回顾特区税制改革的历程,这些改革为增强特区企业活力,促进经济高效运行,有效筹措建设资金,规范特区税制创造了良好的条件。但是,在以市场为取向的整个经济运行机制的改革过程中,要达到有效地发挥税收经济杠杆作用,创造优良的投资环境,把深圳建设成社会主义的香港等要求,现行特区税制还不够完善,有待我们进一步深化改革。
In order to meet the requirements of the SEZs economy to go to the international market over the past 10 years or so since the founding of the Shenzhen Special Economic Zone, we have reformed the tax system in light of the relevant instructions from the higher authorities and in the light of the actual conditions of the SAR. Reviewing the history of the special tax reform, these reforms have created favorable conditions for enhancing the vitality of enterprises in the SEZs, promoting the efficient operation of the economy, effectively raising funds for construction and standardizing the tax regime in the SAR. However, in the process of reforming the entire market-oriented economic operation mechanism, the current SAR tax system is still not yet perfect in order to meet the requirements of effectively utilizing the tax and economic leverage, creating a fine investment environment and building Shenzhen into a socialist Hong Kong. , Pending us to further deepen the reform.