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特区涉外税收优惠政策评述沈肇章我国经济特区的涉外税收优惠措施，是特区贯彻国家对外开放的方针、政策的重要工具。１０多年来，凭借中央给予的有别于内地的特殊的优惠政策，深圳、珠海、厦门、汕头和海南五个经济特区取得了令人瞩目的成就。从理论上讲，税收优惠与税收...
Comment on the Preferential Tax Policies Concerning Foreign Affairs in the Special Economic Zone Shen Zhaozhang The preferential tax measures concerning foreign taxation in the special economic zones of our country are an important tool for the SAR to implement the guidelines and policies of the state in opening to the outside world. For more than 10 years, remarkable achievements have been made in the five special economic zones of Shenzhen, Zhuhai, Xiamen, Shantou and Hainan by virtue of the special preferential policies different from the Mainland granted by the Central Government. In theory, tax incentives and taxes ...