经济特区作为中国改革开放的先行地区，其创立初期的一个重要特点是实行比内地其它地区特殊的经济政策，税收优惠政策则是合中一个重要内富。特区的税收政策对特区的改革开放和经济发展无疑起到了受要的促进作用，但是随着我国全方位对外开放和社会主义市场经济体制改革的深入 As a pioneering area for China’s reform and opening up, one of the key features of its establishment at the early stage of the special economic zone is the implementation of a special economic policy other than that of the rest of the Mainland. The preferential taxation policy is an important internal enrichment for China. The tax policy of the SAR has undoubtedly played a catalytic role in promoting the reform and opening up and economic development in the SAR. However, with the comprehensive opening to the outside world and the reform of the socialist market economy,