经过十五年的建设，深圳特区的建设取得了令全国乃至全世界都为之瞩目的成就。随着特区进行的第二次创业和香港“97”回归的日益临近，特区经济进入了提高整体素质，增创新优势的发展阶段。实行分税制后打乱了原有的征管格局，出现另一些问题，迫切需要建立起一种新的征管体制 After 15 years of construction, the construction of the Shenzhen Special Economic Zone has made remarkable achievements all over the country and the rest of the world. With the second start-up of the SAR and the return of “97” in Hong Kong, the SAR economy has entered a stage of development in which overall quality is enhanced and new advantages are added. After the implementation of the tax-sharing system disrupted the original pattern of tax collection and administration, some other problems arose, and an urgent need to establish a new collection and management system