自一九八○年举办深圳经济特区以来,为了适应特区开放、改革的需要,促进特区经济的发展,深圳特区在中央、国务院、财政部、国家税务局和省委、省政府、省税务局以及市委、市政府的领导、支持和具体帮助下,按照中央开放、改革的有关方针政策,结合特区的实际情况,制订了一系列特区税收优惠政策,不断改革和完善特区的税收制度,为改善特区的投资环境,鼓励引进外资,促进横向经济联合,加速特区外向型经济的发展,起到了积极的作用。到一九八八年底止,据不完全统计,全市已开业的各类工商企业已发展到32688户,比举办特区前的一九七九年增加31748户。其中外商投资企业从无到有2097户;国营企 Since the Shenzhen Special Economic Zone was organized in 1980, in order to meet the needs of the SAR opening up and reform and to promote the economic development of the SAR, the Shenzhen Special Administrative Region has set up a large number of enterprises in the Central Government, the State Council, the Ministry of Finance, the State Revenue, the Provincial Party Committee, As well as the leadership, support and specific help of the municipal party committee and municipal government, in accordance with the guidelines and policies of the Central Government’s opening up and reform, combined with the actual conditions of the SAR, formulated a series of preferential taxation policies for the SAR, constantly reforming and improving the SAR’s taxation system, The investment environment of the SAR, encouraging the introduction of foreign investment, promoting horizontal economic cooperation and accelerating the development of the export-oriented economy in the SAR have played a positive role. By the end of 1988, according to incomplete statistics, all kinds of industrial and commercial enterprises already opened in the city have grown to 32,688, an increase of 31,748 from 1979 before the SAR was held. Among them, 2,097 foreign-invested enterprises have come into being; state-owned enterprises