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高新技术产业是当今世界经济发展的火车头,是国民经济实现产业结构升级、资源配置优化的关键力量。我国高新技术产业虽然自90年代以来年增长率超过25％,但在整个国民经济结构中依然十分弱小,与发达国家相比有较大差距。更为严峻的是,我国的高新技术产业大多不掌握核心技术和标准,只是进行一些低附加值的与高新技术有关的加工、组装工作,自主开发能力和创新能力很弱。 基于高新技术产业对国民经济的重要性以及我国高新技术产业弱小的现实,我国在税收方
High-tech industries are the engines of economic development in today’s world and the key force for the national economy to upgrade its industrial structure and optimize the allocation of resources. Although the annual growth rate of high-tech industry in our country has exceeded 25% since the 1990’s, it remains very weak in the entire national economic structure and lags behind the developed countries. What is even more serious is that most of the high-tech industries in our country do not have the core technologies and standards, and only carry out some processing and assembly work related to high and new technology with low added value. The capability of independent development and innovation are very weak. Based on the importance of high-tech industries to the national economy and the weak reality of high-tech industries in our country,