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一、开发区财政特点高新技术产业开发区是我国改革开放不断深入的产物,是我国科技体制改革和经济体制改革在深层次上的结合。建立开发区的目的主要是要利用优惠政策把各地大量“库存”的科技成果吸引出来,使其成为新的生产力,开发区作为一种“特区”,其特点表现在:(一) 以深化科技管理体制改革,推动科学技术进步,实现高新技术成果商品化、产业化、国际化。(二) 享受国家给予的一系列优惠政策,这些政策不是在一个区域内通用,而是“特供”于高新技术企业。(三) 开发区不是独立的行政区域。而是在政府直接领导下和具体管辖下,实行某些特殊政策的开放经济区域。(四) 开发区高新技术企业具有科研、中间试
I. The financial characteristics of the development zone The high-tech industrial development zone is a product of continuous deepening in China’s reform and opening up, and it is a combination of China’s science and technology system reform and economic system reform at a deep level. The purpose of establishing a development zone is mainly to use preferential policies to attract a large number of “inventory” scientific and technological achievements across the country and make it a new productive force. The development zone, as a “special zone,” is characterized by: (a) to deepen science and technology The reform of management system will promote the advancement of science and technology and realize the commercialization, industrialization, and internationalization of high-tech achievements. (2) Enjoying a series of preferential policies granted by the state. These policies are not used in a region, but are “special” for high-tech enterprises. (3) Development zones are not independent administrative regions. Instead, under the direct leadership of the government and under specific jurisdictions, open economic regions with certain special policies are implemented. (IV) High-tech enterprises in development zones have scientific research and intermediate tests