关于厦门市税收立法的几点思考周金胜一、税收立法的基本指导思想──立足于建设自由港，体现特区优势邓小平同志１９８４在视察厦门的指出，可在厦门实施自由港某些政策。税收政策作为社会经历政策的重要组成部分，当然也包括在“某些政策”以内。从世界各国的自由港看，... Some Thoughts on Tax Legislation in Xiamen City Zhou Jinsheng I. The Basic Guiding Ideology of Tax Legislation ─ ─ Building a Freeport and Embodying the Advantages of the SARs Comrade Deng Xiaoping pointed out in his inspection tour of Xiamen in 1984 that some policies on free ports may be implemented in Xiamen. Tax policies, as an important part of social experience policies, are of course also included in “certain policies.” From the free ports of all countries in the world, ...