最近,酝酿了多时的企业所得税由过去的地方税调整为中央和地方各50％的共享税,已正式从今年的1月1日起执行。这意味着深圳市“22条”中最具“含金量”的“企业所得税二年免征、八年减半征收”的优惠政策将要调整,地方政府对高新技术企业实施税收优惠政策的空间受到压缩,深圳市高新技术产业的发展面临着新的挑战。 Recently, the long-term corporate income tax that has been brewing has been adjusted from the local tax in the past to a 50% sharing tax between the central and local governments. It has been formally implemented from January 1 this year. This means that the most “Gold-benefit” of the “22 Article” in Shenzhen will be adjusted for the preferential policy of “two years of exemption of enterprise income tax and half of eight-year collection”, and the space for local governments to implement preferential tax policies for high-tech enterprises will be compressed. The development of high-tech industries in Shenzhen is facing new challenges.