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１９９６年，深圳市实行了自特区创建以来涉及范围最广、内容最丰富的一次税收征管体制改革。新的征管体制运转３年多来，总体情况是好的，绝大部分与改革的预想也是吻合的。但是，在新的征管体制运转取得较大成效的同时，也的确出现了这样或那样的一些问题，而且有些问题还较
In 1996, Shenzhen implemented a tax collection and administration reform involving the most extensive and informative content since its establishment. The new collection and management system has been operating for more than three years and the overall situation is good. The vast majority are in line with the expected reform. However, while the new collection and management system has achieved great success, some or all of these problems have indeed emerged. Some of the problems are still relatively serious