深圳经济特区是我国设立最早、规模比较大、建设速度比较快、经济效益比较好的一个经济特区。自创办以来,在执行中央统一的税收制度,实行“公平税负、平等纳税”原则的基础上,按照中央授予的权限,结合实际情况,对税收制度进行了一系列改革。为了吸引外商来深圳经济特区投资,从1980年起,对中外合资企业、合作经营企业、外商独资企业,企业所得税减按15％税率征收,客商的所得利润用于深圳经济特区内再投资, Shenzhen Special Economic Zone is one of the earliest established special economic zones in our country with relatively large scale, relatively fast construction speed and relatively good economic returns. Since its inception, on the basis of implementing the central unified tax system and implementing the principle of “fair tax burden and equal tax payment”, a series of reforms have been made to the tax system in accordance with the powers granted by the Central Government and in light of the actual conditions. In order to attract foreign investors to invest in Shenzhen Special Economic Zone, from 1980 onwards, Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises shall be levied at a reduced rate of 15% on the basis of a 15% tax rate. The profits from the merchants shall be re-invested in the Shenzhen Special Economic Zone,