内容摘要：
本文回顾了特殊税收优惠政策对深圳的成长发展和现代化建设所发挥的重要作用，指出“两法合并”标志着深圳经济特区实施了20多年的企业所得税特殊优惠政策时代行将结束，具有“里程碑”意义。从短期看，所得税政策的调整会给深圳带来一定的负面影响，但从中长期看，有利于产业结构升级，利用外资质量提高，资本市场公平环境形成等，并就如何进入“自造优势”的新发展时期提出了建议。
关键词：企业所得税 两法合并 深圳
abstract：this paper first reviews contributions that preferential tax policies have made for the development and modernization of shenzhen city in the last twenty years. secondly, it points out that the unification of two sets of enterprise income tax laws is the milestone which indicates the end of preferential tax policies which have been practicing in shenzhen city for more than twenty years. in the near future, this change might have some negative impacts; but in the long term, it will help to facilitate the optimization of industry structure, improve the quality of utilizing foreign investments and establish a fair capital market. finally, the paper provides some suggestions on the roadmap of stepping into the new era of “self-created dominance” for shenzhen city.