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本文回顾了特殊税收优惠政策对深圳的成长发展和现代化建设所发挥的重要作用,指出“两法合并”标志着深圳经济特区实施了20多年的企业所得税特殊优惠政策时代行将结束,具有“里程碑”意义。从短期看,所得税政策的调整会给深圳带来一定的负面影响,但从中长期看,有利于产业结构升级,利用外资质量提高,资本市场公平环境形成等,并就如何进入“自造优势”的新发展时期提出了建议。
This article reviews the special tax preferential policies on the growth and modernization of Shenzhen played an important role, pointed out that “the merger of the two laws” marked the implementation of the Shenzhen Special Economic Zone for more than 20 years of corporate income tax special incentives era is about to end, with “milestone” significance. In the short term, the adjustment of income tax policy will bring some negative impacts to Shenzhen. However, in the medium and long term, it will be conducive to the upgrading of industrial structure, the improvement of the quality of foreign investment utilization and the formation of a fair environment for capital markets. On the other hand, The new period of development made recommendations.