税收是调节经济的有力杠杆之一,如何正确利用税收杠杆,调整特区经济结构,使投资向技术及知识密集型企业和资本密集型企业,向有利于结构优化方面导向,是特区制订税收政策时必须认真考虑的问题。《特区税收与投资导向的思考》一文,对此进行了有益的探讨,值得一读。 Taxation is one of the powerful levers for economic regulation. How to correctly utilize tax levies, adjust the economic structure of the special economic zones, make investments toward technology- and knowledge-intensive enterprises and capital-intensive enterprises, and guide structural reforms conducive to structural optimization are the key areas in the formulation of taxation policies by the SAR Problems that must be seriously considered “Special Zone tax and investment-oriented thinking,” a text, a useful discussion of this, it is worth reading.