同志们: 深圳市税务局根据市委、市政府领导的指示,召开这次深圳特区企业所得税改革研讨会,邀请有关方面的同志对草拟的《深圳特区企业所得税实施办法》(征求意见稿)的可行性进行研究论证。我相信这次研讨会,不仅能够提出许多进一步修改完善的宝贵意见,使之更加适应深圳特区经济发展的需要,而且必将对全国内资企业所得税制改革起到积极的推动作用。下面我讲几点意见,供与会同志讨论参考。一、统一内外资企业所得税的可喜尝试《深圳特区企业所得税实施办法》是根据深圳特区现行的内资企业所得税暂行规定和《外商投资企业和外国企业所得税法》,结合深圳特区的实际情况草拟的。大家知道,深圳经济特区从批准建立到现在,只有十来年时间,在党中央、国务院正确方针政策指引下,深圳市人民奋发努力,已把 Comrades: Shenzhen Municipal Taxation Bureau, in accordance with the instructions of the leaders of the municipal government and municipal government, convened this seminar on corporate income tax reform in the Shenzhen Special Economic Zone, inviting relevant comrades to work on drafting the “Measures for the Implementation of Enterprise Income Tax in Shenzhen Special Economic Zone” (Draft for Comment) Sex research and feasibility studies. I believe this seminar can not only offer many valuable suggestions for further improvement and perfection but also make it more suitable for the economic development of the Shenzhen Special Economic Zone and it will surely play a positive role in promoting the reform of the income tax system for domestic-funded enterprises. Here I talk a few comments for the discussion comrades reference. I. Pleasant Attempt to Unify the Income Taxes on Domestic and Foreign-funded Enterprises The Measures for the Implementation of Enterprise Income Tax in Shenzhen Special Economic Zone were drafted in accordance with the Provisional Regulations on Income Tax of Domestic-funded Enterprises in Shenzhen Special Economic Zone and the Income Tax on Foreign-Funded Enterprises and Foreign Enterprises and the actual conditions in Shenzhen Special Economic Zone. We all know that from the approval of the establishment of the Shenzhen Special Economic Zone to the present, only ten years have passed since the establishment of the Shenzhen Special Economic Zone under the guidance of the correct guidelines and guidelines of the Party Central Committee and the State Council,