一、特区税制改革的现状与问题深圳特区初创时，根据对外开放的要求，对外商投资实行了多方面的优惠措施，包括减按15％的比例税率征收企业所得税，生产性企业给予两年免征、三年减半征收所得税，对从事港口、码头、能源、交通、农业投资的外商实行更年期限的优惠减免，对出口? I. Status Quo and Problems of the SAR Tax Reform When the Shenzhen Special Economic Zone was started up, in accordance with the requirements of opening up to the outside world, it implemented various preferential measures for foreign investment, including the reduction of enterprise income tax at a reduced rate of 15% and the two-year exemption of manufacturing enterprises Levy income tax levied in half for three years, preferential relief for foreign investors engaged in investment in ports, docks, energy, transportation and agriculture, and on exports?