深圳特区经济发展的十年,也是特区税制不断改革与完善的十年,经过一系列的改革,深圳特区税制发生了重大变化,促进了特区的发展。在所得税方面改革的主要内容有:将内外资企业所得税税率统一为15％,使内外资企业所得税税负大体一致;对基础工业、技术先进企业、出口创汇企业制定了较为优惠的所得税政策,促进了产业结构的调整;加强了关联企业通过转让定价而进行的避税活动的税收管理,维护了国家的经济权益,保证了特区外向型经济的健康发展。深圳特区的所得税制度经过十多年的改革与完善,已逐步形成了较为独特的体系,基本上适应了特区经济建设和发展的需要。但是随着特区第二个十年的到来,由于产业政策面临着重大的战略调整,现行所得税制度还存在着 The ten-year economic development in Shenzhen Special Economic Zone is also a decade of continuous reform and improvement of the taxation system in the SAR. After a series of reforms, the tax system in the Shenzhen Special Economic Zone has undergone major changes and the development of the SAR has been promoted. The main contents of the reform in the income tax are: unification of income tax rate of domestic and foreign-funded enterprises 15%, domestic and foreign-funded enterprises income tax generally in line; on the basic industries, advanced technology enterprises, export-oriented enterprises to develop a more favorable income tax policies to promote Adjusted the industrial structure; strengthened the tax administration of tax avoidance activities conducted by the affiliated enterprises through transfer pricing, safeguarded the economic rights and interests of the country and ensured the healthy development of the export-oriented economy in the SAR. After more than 10 years of reform and improvement, the income tax system in the Shenzhen Special Economic Zone has gradually formed a relatively unique system that basically meets the needs of the economic construction and development of the SAR. However, with the advent of the second decade of the SAR, as the industrial policy is undergoing major strategic adjustments, the current income tax system still exists