我国特区税制是随着经济特区的创办而产生的。十多年来,特区税制经过了不断的改革与发展,建设的成就令人瞩目,它适应了特区市场经济发展的需要,对于特区经济的迅速发展起了重要的促进作用,对全国税制建设提供了宝贵的借鉴经验,较好地发挥了“试验场”作用。为了更好地促进特区社会主义市场经济的发展,必须进一步深化改革现行特区税制。 The special tax system in our country is created with the establishment of special economic zones. Over the past decade or so, the SAR’s tax system has undergone continuous reforms and development. The achievements in its construction have drawn great attention. It has adapted to the needs of the development of the market economy in the SAR and played an important role in promoting the rapid economic development in the SAR. It has provided a A valuable reference experience, better play a “test ground” role. In order to better promote the development of the socialist market economy in the SAR, it is necessary to further deepen the reform of the current SAR system.