按：企业所得税改革已列入国家“九五”计划，这必将对我国社会主义市场经济的发展产生巨大而深远的影响。深圳市地方税务局是财政部选定的起草新的中华人民共和国企业所得税法的三家单位之一，并且是唯一的一家从事税收实际工作的单位。为此，本刊特约请深圳市地方税务局吴升 Press: The reform of the enterprise income tax has been included in the “Ninth Five-Year Plan” of the country, which will surely have a huge and far-reaching impact on the development of China’s socialist market economy. The Local Taxation Bureau of Shenzhen Municipality is one of three units selected by the Ministry of Finance to draft the new Enterprise Income Tax Law of the People’s Republic of China and is the only unit that engages in the actual work of taxation. To this end, this article special invited Shenzhen Local Taxation Bureau Wu Sheng