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科学技术是第一生产力。当前,促进科技进步已成为全党的工作重点。根据《中共中央关于科学技术体制改革的决定》,近几年来我国在一些知识、技术密集的大中城市和沿海地区相继建立起20多个高技术产业开发区。1991年3月,国务院又发出了《关于批准国家高新技术产业开发区和有关政策的规定的通知》。为了加速深圳经济特区高新科技产业的发展,1991年6月,市政府制订了《关于加快高新科技及其产业发展的暂行规定》。这些措施无疑将有力地促进我国和深圳特区高新科技产业的发展。促进科技进步的手段很多,运用税收政策是其中重要的一项。因此,国家税务局在1991年3月制订了《国家高新科技产业开发区税收政策的规定》,确定了促进高新科技产业发展的若干政策措施。认真贯彻落实这些政策
Science and technology are primary productive forces. At present, promoting scientific and technological progress has become the focus of the entire party’s work. According to the “Decision of the CPC Central Committee on the Reform of Science and Technology System,” in recent years China has established more than 20 high-tech industrial development zones in large and medium-sized cities with knowledge and technology-intensiveness and the coastal areas. In March 1991, the State Council also issued a Circular on Ratifying and Approving the State Hi-tech Industrial Development Zones and Relevant Policies. In order to speed up the development of hi-tech industries in Shenzhen Special Economic Zone, in June 1991, the municipal government formulated the Provisional Regulations on Accelerating the Development of High-tech and Its Industries. These measures will no doubt strongly promote the development of hi-tech industries in our country and in the Shenzhen Special Economic Zone. There are many ways to promote scientific and technological progress. The application of taxation policies is an important one of them. Therefore, the State Administration of Taxation formulated the “Provisions on Tax Policies of National High-tech Industrial Development Zones” in March 1991 and identified some policies and measures to promote the development of hi-tech industries. Seriously implement these policies