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税法是社会经济制度的组成部份,受制于社会经济制度。研究制订我国经济特区的税法,必须从特区的实际出发,不仅考虑财政意义,还要考虑纳税人的负担能力和同经济发展相适应等原则,大胆探索,正确决策。特区的税收现状及其评价税收作为重要的经济杠杆,在利益分配上起着重要的作用,是投资者极为关心并据以决策投资去向的尺度之一。自1980年创办经济特区以来,由于坚持“特事特办”,实行了税收优惠措施和在坚持原则下的一些政策变通.对特区的经济发展起到了积极的促
Tax law is an integral part of the social and economic system, subject to the social and economic system. Studying and formulating the tax law of the special economic zones in our country must proceed from the actual conditions in the special economic zones, and not only consider the financial significance but also consider the affordability of taxpayers and the principle of adapting to economic development so as to make bold explorations and make correct decisions. Tax Status and Evaluation of Special Economic Zones Taxation, as an important economic lever, plays an important role in the distribution of profits. It is one of the criteria for investors to pay close attention to and decide on the whereabouts of investment. Since the establishment of the special economic zone in 1980, since the “Special Office for Special Operations” has been adhered to, preferential tax treatments and some policy changes under the principle of adherence have been implemented, and the economic development in the special economic zone has been actively promoted