任何经济目标的实现都不是靠“突变”可以达到的,而必须经过一个循序渐进的过程。我们提出拟建立以所得税为主体、并辅之于其他税种的经济特区税制目标模式的实现也是如此。从经济特区税制现实到目标税制的变化,决非一日之功,却是一个动态的实现过程。具体地说,必须分两步走,即经过经济特区税制过渡模式,最终买现经济特区税制目标模式。 The realization of any economic goal is not achieved by “mutation” but must go through a gradual and orderly process. So is our proposal to establish a tax model for the special economic zones subject to income tax, supplemented by other taxes. From the reality of the special economic zone tax system to the target tax system, it is by no means a single day but it is a dynamic process of realization. Specifically, we must go in two steps, that is, after the transitional pattern of the taxation system in the special economic zones, and ultimately the current tax model of the special economic zones.