ࡱ> '` RJbjbj{P{P=::5*000 : FFFZB&B&B&8z&|&Z.J(("((((((((((((IIIIIIIKhN<IQF+((((++IFF((((IADADAD+F((F((IAD+IADADFFAD((' #*ʼnB&;NADEI0.JADTNCTNADTNFAD(((hAD")Tv)[((((((IICj((((((.J++++ZZZ$ ~%ZZZ~%ZZZFFFFFF ;NRebeu NbVz6eoR?eV{vbeu`v\NS [SORў kMRkT1.5L hT QYT4S [SORў ѐ]'Yf[GS~8{tf[bV8|06V1s ѐ] 451191 \OUSMO5S [SORў Xd cۏ;NRe0^ReWV[/fbV21N~4Y20t^>yO~NmSU\vbeuvh0(WbVON;NReR1_v̀of N fNz6e?eV{ N:NVQONv;NRecO_voR0PtVE~ ?eV{vbeu`/f:_Sz6eoR?eV{vbeuvh0g^lQs^f0 g)RNRevz6RsX0cؚ[R&D;mRvvcoR0RNf[xT\O0R:_[ONNRD,gbDNSReWNMbvz6eO`R^0sQ.͋;NRez6eoRbeu[V{Strategic Thinking on China Tax Incentive Policies under the Independent Innovation StrategyZhou Jun06 IT 1 Department of International Trade ShengDa College of Economic & Trade Management Zhengzhou University Zhengzhou 451191 AbstractIt is the national development strategy to promote independent innovation in the first 20 years of the 21st century. Considering the weakness of our enterprises self- innovation abilities, it is necessary to stimulate innovation by tax policy. After studying the international experiments, the strategic advices on this problem includes in the design of tax policy: strengthening the strategic target, constructing a fair tax environment, improving the incentive to R&D, encouraging the cooperative R&D, promoting the investment in human capital, and intensifying the preferential tax treatment to the person of innovation ability .Key wordsindependent innovationtax incentivestrategic countermeasurecke5S [SO Lݍ22x N~Nmf[Ɖ҉㉐g 1uNb/gRewQ g N*N͑yr_ sSRe6evvY'`^r`S'` 0ReǏ zvNSRrR'`NSNnx['` N b/gReǏ zX[(W^:W1Yupvsa ُ:N?e^NeQb/gRecONtOncArrow 1962 0N[-N w Y;NReRk:_vV[ReWV[ RNǑSTy?eV{ceNoRRe;mR RRevz6e?eV{sSRez6eoR?eV{ S`S g͑0WMO vQ[RevoR\O(u_N_0RNYebv0YOECDbXTV-N1996t^N g12VǑSR&Dz6eoRce 2006t^R NGS0RN19*NV[ Te z6eoRvO`ĉ!j_NvS_S‰020N~90t^NMRg 'kvbXTVkt^NR&Dz6eoR1\NNCQ 1997^2002t^ VvR&Dz6ebMQ1\2.24NNCQWarda 2006 ~T~~vxvz_Nhf gHev"zoR?eV{ gRNKQgb/gxSbDN0ReQ~NSwƋibceebv|~xNSnV[vbeuOECD 1997 02006t^R VRbS^N 0V[-Ngyf[Tb/gSU\ĉR~2006 2020t^ 0T 0-NqQ-N.YVRbsQN[eybĉR~ X:_;NReRvQ[ 0 fnxcQ[e;NRebeu RN0R2020t^ObVۏeQReWV[LR0HN (W[e;NRebeùof N bVONv;NReRYUONdkvsQ bVRez6eoR?eV{X[(WNHNReWV[ gUObR~YUO~TV` PtbR~ ۏNek[URez6eoR?eV{N0bVON;NReRvsrRgN~hkMRkT0.5L \VS [SORў 9hnc2006t^3gV[~@\S^v 0'Y-NW]NON;NReR^`Q 0>f:y 2004t^bV_U\;NRe;mRvON]6566*N `ShQONv23.70vQ-N _U\;NRe;mRv'YWON1239*N `ShQ'YWONv58.1]b gw^N N[ONb/g-N_vON2878[ vQ-NV[[b/g-N_@b(WON332[0ُ332[ONqQ/eQyb;mR~91138.14NCQ`SNT.U6eeQv3.97 vQ-NR&D/eQ689.82NCQ `Syb;mR~9/eQv60.61 `SNT.U6eeQv2.410SY (W2004t^qQ;NcTSN2502yV[TLNhQv6R[ k2003t^X38.53 s^GWk[ONSNN7.58yhQv6R[0Ndk Te ONb/gRe;mR_N(WTؚB\!kSU\02005t^8g-NVONTTO0-NVON[OSOS^v 0-NVONSU\bJT2005 0>f:y 2004t^bVؚb/gNNN_vSU\^&^RNte*N6R NvؚX /TRT[eNNybNoN0Ɩb5u0,{ NNyRO05uR}lf0-NosNSI{:N͑pvؚeb/gNNSyv [eNN'Yyb\ؚeb/gT O~NNvc^N^(u] z OY6R NOo`S] z05uP[FURNsNirAm0zfNI{(WV[ybۏekVYb/g_S{|yv-N ONSN[bvyv`S;`pev72.5 vQ-N ONrz[bvyv`S21.1 ONNؚ!h0yxb@bT\O[bvyv`S51.40NReNMbDn w nc-NVONTTO0-NVON[OSO~N N{y ~ vg bVs gvybNMb]3200N wQ gxSRvybNMb105N xSbeQ;`]ÍE\NLu,{mQMO v^ gk[tevf[y^@\ uir0~s|0*)YI{͑WvxSRNLuHQۏLR0;`SO N w bVONvb/gۏekT_SR(WNeX:_ ]~wQYcGS;NReRvW,gagNTRR0FO/f NReWV[vk bVON;NReRN>f1_ zQ0Whs(WN N N*NebN bVsQ.b/gv~sNON~h5S[SORў @b;NRebeu 1\/f[bV(W9ei_>eǏ z-Nb_bvǏYOVY萀b/gv>PTTr` 2bkVQONb/g zz_S cQegv0De>f:y 2003t^bV'Y-NWV g]NONb/g_ۏ~9;`:N56.7NCQ mS8T6e~9N:N3.6NCQ $NKNkN:N16"0.06 V0e,gONvv^kOR+R:N16"5T16"80ُhfbV(WmS8T6eW@x N;N_STRevRASR1_0bVwQ g;NwƋNCg8h_b/gvONS gNRKN N [Yb/gOX[^(W50N N SV[N,(W30N N VTe,gR(W5]S01uN:\;NwƋNCgv8h_b/g 'Yϑv-NVONSbcVlQSYSQegvgNb/g+Tϑv[NOvNR NNYNNTxSbTLr~%vVlQSvk ꁫv)Rm_NO0vMR bV6R NXRf:y (WVvhQR&DbeQ-N ON`Sя70 ?e^S`S30]S hQ NN[ONb g]vR&D[[ vQ-Nv100['YONvxvz]\Oϑ`Ste*N]NLuv~'YR ǖcO300YNybNXT `ShQybNXTv60^70(We,g ON(Wb/g_ۏS_ۏTvmS08T6e0N!kxSTc^Ǐ z-N w@w;N[\O(u(WV ON]b:Nb/gRev;NRQ 'YϑvNNb/gTؚeb/gGW1uON[b 2004t^ONR&DbeQ(WvQV[xS;`beQ-NvkOؚ75020N~90t^N+gNeg bVvR&DbeQX^_NGDPvX 2004t^R&D/eQ;`ϑE\NLu,{mQMO MON0e0_0lTVKNT `SGDPvk͑NSv^:W~NmV[vk g'Y]ݍ FOMONSU\-NV[MRR 0R-NI{6eeQV[N N4ls^0FONR&DbeQ;NSO w ONR&DbeQ:_^_NO0nc~ 2003t^T2004t^ 'Y-NWONR&DbeQ`S.U6eeQvs^GWkOGW:N0.7 ܏NONSV[ONv4ls^0 cgqVEkAmLv‰p R&DbeQNON1vON 8^NuX[NON3vON 1\1YSNzNR (WReR:_vV[ 8^ONR&DbeQ~:N10]S0 N yxNMbw:~vg>f:y =\{bVkt^kNv]yZSX NNT FONؚ~ybNXTg[Ɩv302[V[~ONb/g-N_eg w N g84[l gNTZSX(W-N.YONvNNb/gNXT-N wQ gUxXN Nf[SvS`S;`Npev2.1 ؚ~b^N`S]NOv0.160ؚ~ybNXT[ƖvV[~ONb/g-N_N-N.YONvrQ\NYdk vQNONvrQ1\S` w ؏ gN\vybNXTNONAmTVYb^ONUSMO0N0Rez6eoR?eV{vVE~}6qReWV[1uN~NmSU\4ls^0NN~g0?e^?eV{ST0>yOOP}YI{N T vQǑSvRez6eoR?eV{HTsY7hS FONHTsQN NQ*NqQ'`v~N oRvhvbeu'`TVz6eoR?eV{vGWgNTgRNV[Re?eV{SO| 9hncV[N Tegv~NmSU\beu S_te SOs?e^v?eV{vh0Ye,g(W1945t^1972t^ b/g_ۏSvQ9eo:Ne,gyf[b/gSU\beuv;NQ[ e,gُ*N6kvz6e?eV{͑(WObe,gONMQSYVzN v^:NVQONmS8T6eYVHQۏb/g8T6eRe cOz6eoR1973t^NT e,gSU\beuv͑plTW@xNN :_SYReTƖbRe e,g?e^v^6RNN|R gsQ;NRevz6eoR?eV{ VRNvl͑SYRe vQR&Dz6eoR?eV{Nv`S g͑0WMO0 Te :NNO?eV{aVvz)R[e @w^:WS z^vcؚ TVNeR:_z6eoR?eV{vĉ'`TCgZ'`0N*NzQvhs/f TVRez6eoR?eV{~'YYpe/fǏl_b__NNĉTfnx0YV1\6R[N 0b/g_SOۏl 00 0z6eQMQc6Rl 00 0yzyrOP6Rl 00 0yr+Rm9zl 0I{N|R gsQl_0N oRsvteSO'`(WoRs N ?eV{oRv`SbeZP0RhQb S͑pzQ0NoRV w oR[amSONb/gRev;Neb SbR&D0ON-nHQۏY0Rebgv^:WSNS[ؚeb/gONTΘibDlQSvz6eoR ؏SbRNRD,gbDvz6eoR?eV{ YW9(uvzMRR/eI{NoR͑p w N,>e(WR&D0Nf[xv~TNSRebgNNSagvT*NsSvsQWNO`zy w dN;N[ON@b_zvoRY N\V[T0W:S؏(WAmlz0*NN@b_zI{zy NcOoR?eV{0NOۏb/gbgv^:WS:NO ُebvz6eoR?eV{ g 10[b/gbgvlTlS~NQMQz_G0Ye,gv 0yzyr+Rcel 0ĉ[ [NlNT*NNTVYb/gQv@b_ NS_t^_Y8t^Q l]N@b gCg0N)RI{6eeQv7% cOTgR6eeQv12%SeQN_c(;`NS_t^6eeQv30%:NP)V[NlbyAN)R0b/gybe]z@b6eeQ 9hncl[avN T ~NMQ_bQJS_6e@b_zblNzvO`HQ['`b/gNTb gRNb/g_SveNT R~NN[egvyr+Rm9zQMQ v^(WۏeQ^:WRg[Lyr+Rm9zf[zs gR4t^ cgqW,gzsv10%~z ,{5t^ cgqW,gzsv40%~z ,{6t^ cgqW,gzsv70%~z ,{7t^wb`YSzsMinistry of Finance and Economy Korea,2005 020[Rebg^:WSv͑ZN  ؚybRNbDONNSΘibDlQS~Nyr+Rvz6eoR08^(uv?eV{Kbk g1 [ُ{|ON~N[gMQ4lQS@b_z_G2 [bD\.Uُ{|ONhyblCgv@b_bDNvQN T{|ONؚeb/gONbRNbDON e MQdD,g)R_zCgl_c1YSNbQlQS^~v@b_z3 [ُ{|ONvN_cTNTt^^~lvgP~N^ bNSN(uONvN_cegQbegnNvQN nSv@b_ NMNObDbDNُ{|ONvΘi4 zyr[QYё6R^06R^/f:NNQ{ؚeb/gONbDΘi nvNyΘiRb:g6R0Ye,g?e^RN 5uP[{:g-n_c1YQY6R^ 06R^ĉ[ {:gSFUSNN.U-NcS10%\O:NQYё N%_eNNv_c1Y_VzlRAQON^zS(WzMRcbdvQYё YbeQYё0FT^QYё0ΘibDQYё0N_cQYёI{5 [ΘibDlQSvz6eO`0(Wُeb;N/fǏ[LNOzNSAQbD_c1YzMRR/eve_ۏL NMNORebDvb,gTΘi0YV1978t^D,g6evzgؚzs:N28% 1981t^M0R20% KQgegSM0R17% 'Y'YNON Tg*NN@b_zTlQS@b_z gR0WOۏVΘibDvSU\030[T\OxvzvoR0:NOۏNf[xvT\O YV[[ONN'Yf[0xvz:ggI{vT\O~Nyr+Rz6eoR0V1986t^vz6R9eieHhĉ[ QDR'Yf[_U\W@xxvzTT'Yf[lyxYv]NlQS NSؚksvyx9(uz6ebQO` [NǏT TYXb'Yf[.^R][bW@xxvzvlQSAQ\vQyx9(uv20Qb^~z>ke,g~NN'Yf[blQqQxvz:ggT\OvR&D/eQN15vgؚz6ebMQ9N0*cZ0Rb'YI{V_N[ONNlQqQxvz:ggvT\O~Nyr+Rz6eoRWarda 2006 0 N oRR^vؚ:_^'`NR&Dz6eoR:NO01uNR&D/fRe;mRvW@x'`TQ['`s 6qb:NYV[z6eoRv͑pW 8^vz6eoR?eV{Sbz6ebMQ0z6ecbd0RbeI{010z6ebMQ0ُNe_He_0f^ؚ YV[\vQ\O:Ng͑vRez6eoR?eV{0z6ebMQSR:N;`bMQTXϑbMQ MR/fNR&D/eQ;`vN[kO{z6ebMQ TR/fNS_t^R&D/eQ;`Ǐyr[WpeRvN[kO{z6ebMQ dkyr[WpeN,:Ngяr^t^y/eQvs^GWpe0h1/fROECDbXTVvR&Dz6ebMQ?eV{0N-NS }6qTVvwQSOĉ[X[(W]_ FObMQR^'YYvS_S‰01.h4Y5S[SO E\-N Rў kMR0.5L2.hk0Rbeel g$NyN/fAQON(WYO(uRgcSYvbeN/f)wYvck8^bet^P0h2:NROECDbXTVR&Dz6ecbdNSNdkvsQYvbe?eV{0S TVNNAQR&D/eQhQcbdNSkOS‰vRbcbd Nbet^Pwbesؚ 0h2 2004^2005t^ROECDbXTVv2$z6ecbdNSN2$vsQYbe?eV{V[ cR&D/eQ;`{vz6ecbdkO  cR&D/eQXϑ{vz6ebMQkO Ybet^Pbbes o'Y)RN1251755t^eY0W)R1251355t^k)Re113.53t^wcKQ2005t^9N15030SYr)R200^4003t^V125100Deegn Th10V oRe_v~T'`$(*X`bvxzsbQb@(/h Qh_5B*KHOJQJ^JaJo(ph h Q5KHOJQJ^JaJo( hHE5KHOJQJ^JaJo( hzf5KHOJQJ^JaJo('hzf5CJH*KHOJQJ^JaJo()h Q5B*KHOJQJ^JaJo(ph$hzf5CJKHOJQJ^JaJo(/h Qh Q5B*KHOJQJ^JaJo(ph$h+Y5CJ$KHOJQJ^JaJ$o($hjh5CJ$KHOJQJ^JaJ$o($h;5CJ$KHOJQJ^JaJ$o(*XzN t 0 B m^$dH7$8$H$a$gdHE dHVD?WD^ `gdHE dHVDLWD^ `gdHEdh@&WD`gdJldH@&WD`gd_$dh7$8$H$XD2a$gd_$dH7$8$H$a$gd_ $7$8$H$a$gd Qdh7$8$H$WDXDYD`gd_ H0 X N V r t  0 @ B D H F X ѷ왍||s_QFQ:h\hzf5CJaJhHE5CJaJo(hmJhmJ5CJaJo('hzf5CJH*KHOJQJ^JaJo(hzf5CJo(hzfCJaJhzfCJaJo(hmJhzf5aJo(#hmJhzfKHOJQJ^JaJo(hmJhzf\aJo(hmJhzf\^JaJo(hmJhzf^JaJo(hmJhzfaJo( h@Dfh姗yoog^g^g^h;CJaJo(h;CJaJh;CJ^JaJh;CJo(h;B*CJo(phh;CJ^JaJo(hHEB*CJ^JaJo(ph$hm7hm7B*CJ^JaJo(phh\hzf5CJaJhzfCJaJo(h\hmJCJaJh\hzfCJaJh\hzf5CJaJo(h\hzfCJaJo($h~ Xb~>.Lfh x#$$($%ɽ~~mWmmJCh;aJo(hJh;5\aJo(*hm7hm75B*CJ\^JaJo(ph!hJh;5CJ\^JaJo(h;^JaJo( h;o('hm7h;5B*CJ^JaJo(ph'hm7hm75B*CJ^JaJo(phhm75^Jo(hMDh;5^Jo(h;CJ^JaJo(h1CJaJo(h@CJaJo(hjCJaJo(h;CJaJo(h;CJaJ.h !$($%%F&^&R(p))H+ , dh`gd8f8j8|8888888888 999,9@9D9\9^9`9ĹĤhMCJ^JaJo(h=h=5B*o(ph h=o( hxo( hx5o(h1hx5OJQJo(hx8_5OJQJo(hx5OJQJo(hx8_5B*OJQJo(ph#h=h=5B*OJQJo(phh=5B*OJQJo(ph.777777WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T777777WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T777788WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T888888WKKKK $$Ifa$gdf\kdy$$IfTl\{ M $ t0644 lalyt?T88"8$8&8<8WKKKK $$Ifa$gdf\kdL$$IfTl\{ M $ t0644 lalyt?T<8>8D8P8R8h8WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?Th8j8p8v8|8~8WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T~888888WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T888888WKKKK $$Ifa$gdf\kd$$IfTl\{ M $ t0644 lalyt?T888888WKKKK $$Ifa$gdf\kdk$$IfTl\{ M $ t0644 lalyt?T888888WKKKK $$Ifa$gdf\kd>$$IfTl\{ M $ t0644 lalyt?T8899 99WKKKK $$Ifa$gdf\kd $$IfTl\{ M $ t0644 lalyt?T99999 9WKKKK $$Ifa$gdf\kd $$IfTl\{ M $ t0644 lalyt?T 9"9^9;=WL77dHWD[$\$`gdx8_ 6WD`6gdwkd $$IfTl\{ M $ t0644 lalyt?T`9b9::::<<===>z>L?V?`?f?x?Š$܌­~y~pdUPU h;o(h;KHOJQJ^JaJo(hi&h;5^Jo(hM8V5^Jo( hVo(hx^JaJo(hxKHOJQJ^JaJo(U)h1hx5KHOJQJ\^JaJo()h1hh25KHOJQJ\^JaJo( hxo(h1hx5o( hx8_5o( hx5o(hMCJ^JaJhMCJ^JaJo(hx8_CJ^JaJo(==>>>2>H>^>l>z> $$Ifa$gdf\  WD` gd1WDLXD2`gdx8_ z>|>>>>>[OOOO $$Ifa$gdf\kd $$Ifl\ t0644 lalytf\>>>>>>[OOOO $$Ifa$gdf\kdK $$Ifl\ t0644 lalytf\>>>>>>[OOOO $$Ifa$gdf\kd $$Ifl\ t0644 lalytf\>>>>>>[OOOO $$Ifa$gdf\kd$$Ifl\ t0644 lalytf\>>>?? ?[OOOO $$Ifa$gdf\kd$$Ifl\ t0644 lalytf\ ???&?(?.?[OOOO $$Ifa$gdf\kdO$$Ifl\ t0644 lalytf\.?0?6?>?@?J?[OOOO $$Ifa$gdf\kd$$Ifl\ t0644 lalytf\J?L?`?x?[PB44dHWD`gdx8_dHWD`gdx8_ WD`gdxkd$$Ifl\ t0644 lalytf\TVdNǑSQMQzKN{|vvcoRe_Y ؏͑Ɖz6ebMQ0RbeI{YycoRe_0k vcoRe_vf^ؚ [NONwQ g_:_v?eV{[T\O(u0NOECDbXTV:NO lQS@b_zzs'YON ;`SOHT NMR _V0a'Y)RI{YV[ NME^^'Y SU\-NV[YV0wcKQ0lpQ0SYr)R vlQS@b_zzsRfNO ُvc[bXTVlQS@b_zzsv{/gs^GWpe1u1995^1996t^v34.38 NM0R2005t^v29.08Warda 2006 0FO/f QMQzKN{|vvcoRe__NX[(WN SV(WNQMQz;N/f[ONv{|WTg~v~%~gۏLQMQ :ON[ReǏ zv['`oR N[fQsn(usa0:Ndk TV\vcoRTcoRe_RN~TO(u b?e^[Re;mRvNMR0N-NTNToR g:g0W~Tweg0 N0bVsLvRez6eoR?eV{bVN1985t^^ 0-NqQ-N.YsQNyf[b/gSO6R9eivQ[ 0Neg :NMTV[T*NegvNNSU\beu F~6R[NN|RRez6eoR?eV{0ُN?eV{mSON@b_z0*NN@b_z0Xk1uON(uNxvz_SoNNTTib'YQuN N_6eON@b_z2 AQ cS_t^SuvxS9(uv150bcb^z@b_ S_t^bcbNR S c(Wt^Q~lbcb020[ON-nHQۏuNYTǑ(ueb/gvz6eoR01 (uNxSvYNhV USMONev]D;` (W{^~z@b_eQNcbd0V0bVsLRez6eoR?eV{X[(WvbVvMRvRez6eoR?eV{}6q wwegvbk^ FO/f?eV{[evHegNN*Yt`0[gqReWV[~ vMRvz6eoR?eV{\X[(WNN0N [R&DoRNNVE~eg w [;NReoRgsQ.v/f[R&DvoR0vMRbVON@b_z[R&DvoRce;NSOs(Wb/g_S9Rbcbd0V[DNRbe0ؚeb/gONMQzTNOzsI{eb0;`SO w sLv@b_zoR?eV{O͑NNN N8nbglSg 0^(ub/gxvzNS_ۏHQۏb/geb [xSs$\vQ/fxSMRgT-Ng 0W@xtxvzNS8T6emS yr+R/fR;NReebvz6eoRR^\0kY sLz6e?eV{[uNYbeQ0b/g_ۏ~NvO`E^^0P6RagN0SO`vb,gTebONRe'`xS0ُN?eV{}6q[Oۏؚeb/gNNĉ!jvib'Yw0RNygv\O(u FO(Wُ7hv?eV{oR\O(u N ONv͑p6q/f>e(W_ۏb/gTuNؚeb/gNT N [sQ.vxSbeQRN Te_N buN~v͑Y_ۏTg~NTuNR:_'Y -NNT0MWYNTSNN͑SPge_SRNI{0}6q cgqgeĉ[ ONS cS_t^[ESuvxS9(uv150 bcbS_t^^~z@b_ S_t^bcbNR S(Wt^Q~lbcb0ُ*Nĉ[Hd_NSeg gsQxS9RbcbdvXsP6R v^AQz6eO`~l R'YN[R&DvoRR^0FO9hncReWV[v~ {:N 1uNؚb/gNT~ǏxS0Ջ6R09eۏ0uNI{Y*Ns hTg gR)Rm_\ uN_c0ُ7h [NRN_cgvb/g[ƖWON xS9sSO(W5t^QN6qelcbd0SY ge?eV{}6qR'YN[xSNhVYcbevO`R^ FOUSMONkNbcb&{T 0YFUbDNNc[vU_ 0b 0-N0W:SYFUbDORNNvU_ 0vYFUbDyv@bǑ-vVNYSNSXf:y vMRQDON@b_zz͑NYDON sSO~TQz6eTyO`T QDON[E@b_zzNkYDONؚ10]S0[YDONvyr+RO` (WbV[e  hQb_ۏQRe beu N gvQyg\O(u FO(WS_MRΘibDN\*gbSNAQON(WzMRcbdxSQYёv`Q N (WvS_ z^ NJR1_NYpe;N`zT)RmvNRegNNxSRevQDONvRebeQR0$\vQ/f(W[e ;NRe beuvN)Y YgNُyNlQs^v^:WzNsXgX[(W \[QDONn'N1Y;NRevyg'`040z6eoRVOP\0&^ gY0W:S'`ri_0sLz6eoR@\PNVRbybQvؚeb/gON_S:SQON0oNONNS[Lb/g9e VNYbDyvvON ُNĉ[NN\'Yϑv_S:SYvؚeb/gONcd(WN?eV{oRVKNY N_N_NlQs^0N0[UbVRez6eoR?eV{vbeu`(N) :_Sz6eoR?eV{vbeuvhbVz6eoR?eV{vgNTgRNV[;NRebeu0Vdk z6eoR?eV{vbeuvh^'}[~TbV;NRebeuvQm NSYRe:NW@x OۏƖbRe )R(uTSOR ygZP}Y8T6eRe0vMR bVYONNpwN_ۏVYHQۏb/gTY uQs_ۏTnvrQ ُyǏYOVY萀b/gv>PTTr`/fN&{TbV;NRebeuvhv0:Ndk z6eoR?eV{v͑p ^N͑_ۏ{mST_ۏNmSv^͑0@wRcؚ;NxSRlS _[ON\b/g_ۏTmS8T6e g:g~Tweg Ǐ8T6eRe0T\ORe RRcؚ;NReR0N g^lQs^f0 g)RNRevz6RsXُ/fS%cz6e?eV{OۏON;NRe\O(uv_YMRc0ON/f;NRev;NSO YgON@bb[v/fNlQs^vzNsX _6q%N͑+c$OON;NRevyg'` z6eoRHeg_NO'Y'YQ1_010hQb:_S;NRevz6el_0WMO0:NNcؚz6eoR?eV{vf^ToR?eV{v[eHes ^PtYReWV[ZPl [sL?eV{RNĉT|~S [V[T0Wez6eO`CgP0VTNN/ec͑p^ gfnxĉ[ v^Nrzvl_b__RN^[e020(Wؚeb/gNNOHQcLXkhQbcbvW@x N [SbS?b0^Q{irI{NRN(WQvhQV[DN@b+TXkۏLbcb g~[sbVXr^MWY?eV{vw 0VS;2006=6S 0V[SU\T9eiYXTO 0V[ؚb/gNNSU\yv{tfLRl 02006t^,{43SN 02006t^3g"?e6R[vRON;NRevy"z?eV{(W2006t^ 0MWY?eV{ 0KNMRv?eV{Onc;N g 0"?e0V[zR;`@\sQNib'YONb/gۏek gsQ"Rz6evw 0"]W[;1996=41S 0 0V[zR;`@\sQNOۏONb/gۏek gsQz6eveEQw 0VzS;1996=152S 0 0V[zR;`@\sQN0ONb/g_S9zMRcbd{tRl 0vw 0VzS;1999=49S 0 0"?e0V[zR;`@\sQNib'YONb/g_S9Rcbd?eV{(uVvw 0"z;2003=244S I{0PAGE PAGE 13uxE\-N@6@Ԕ\t^КdHWD`gdx8_dH@&WD`gdx8_dhWDXD2YD2[$\$`gd1dHWD[$\$`gdx8_dHWD`gdx8_dhWDXD2YD2[$\$`gd@BDrtz68:T@BDٿ|qf]٥٥Nhx8_OJQJ\^JaJo(h;CJaJo(h;CJ^JaJo(h;CJKHaJo(hx8_CJ\^JaJo(h;CJ\^JaJo(h;KHOJQJ^JaJo(h;OJQJaJo(h;OJQJ\^JaJo(h;OJQJ\^JaJhx8_OJQJ\aJo(h;OJQJ\aJo( h;o('jh;0JKHOJQJU^JaJDbԔ 8L\t<BКܜ|~ĵě}xđxxxocZh=5^Jo(h@h;5^Jo(hvR5^Jo( hx8_o( h@o(hx8_h;5o( ho( h;o( hbo(h1h;5\o(h2KHOJQJ^JaJo(h6KHOJQJ^JaJo(h;KHOJQJ^JaJo(hM8Vh;5^Jo(hM8V5^Jo(h;OJQJaJo(h;OJQJ\aJo(#|ȣ|^.Np̭dH@&WD`gd(@dH@&WD`gd(@dHWD[$\$`gd(@dHWDXD2YD2[$\$`gd(@dH@&WD`gdx8_dHWD`gdx8_ȣ~`b02NTXpư "046@ξ޳}i}i}i'h(@h(@5B*OJQJaJo(ph'h(@hHE5B*OJQJaJo(ph#h|_hHE5B*PJaJo(phh(@hHE5CJOJQJo(h(@5CJPJo(h1hux5\o( h(@o(h1h;5\o( h=o( h;o(!h1h;5CJ\^JaJo(h@h;5^Jo( ̭ư tdHgd(@dHXD2YD2gd(@YD2gdHEdH@&WD`gd(@dH@&WD`gd(@@Z\prtvxz|²IJ޲ 26:<VXZ\rҾ hHECJ j]hHECJhHECJo( j[hHECJhmJhHE5CJPJo(#h|_hHE5B*PJaJo(ph'h(@h(@5B*OJQJaJo(ph)h(@5B*KHOJQJ^JaJo(ph/h(@h(@5B*KHOJQJ^JaJo(ph2rдtxԵ "$&68XZ\^`bdĻİ j[hHECJaJo(h(@CJo(hHE@CJaJo(h(@@CJo(hHE@CJo( j]hHECJo( j[hHECJo( j]hHECJ j[hHECJhHECJo( hHECJ> ^|޺dgd vdhWD[$\$`dh[$\$gdHEdHgd(@dHgd(@xPdHgd(@| <>HZnȺܺ޺( N "$02Ÿ}}y}h_ h_0Jjh_0JUjhkXUhkX h_o(!h_CJKHOJQJ^JaJo(h_CJaJo(hHE5CJ^JaJo(hHEh;5CJ^JaJo(hHECJaJ hHECJhHECJo( j]hHECJaJo(hHECJaJo(+  ":DFHJdhWD[$\$` WD:`gd Q&`#$268:DFHJhHE5CJ^JaJo(hkXh_h Qh_B*o(ph h_0Jjh_0JUh(@0JmHnHu;0182PP@P. A!"#$%S $$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh555M 5$ #v#v#vM #v$ :V l t06,555M 5$ alyt?T$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\$$Ifl!vh55 5 5#v#v #v:V l t06,555alytf\N@N cke $1$a$$CJKHPJ_HaJmH nHsH tH$A@$ ؞k=W[SOFi@F nfh\l_(uH*.+@. >\le,g $G$a$6@"6 le,g $G$a$CJaJ< @2< u$9r G$a$CJaJ)@A ux$&@Q$ l_(uH*N@bN  Qu w'$9r &dG$Pa$CJaJ77,=^m':s#o o |gsS7O2WZemx  #&)*+/2567:;>?@^  $%(),0156:BCFGJNOTU_kK !1""""#%#$%%G'b''())*=*O**K+`++),--.#..Q///00h1i1j1k1l1m1n1o1p1q1r1s1t1u11j2`333:4g444)555555555c7d7e7g7h7j7k7m7n7p7q7z7{7|77777(0000000000000 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (@0@0@000000@0@00@0@000@000@000@000@000@0@0@0@0@@000#1j2700Z0000Z00@0 00 ))),X h%,6`9܌D@r2J #%&()+:abdfgikB . ,77788<8h8~888889 9=z>>>>> ?.?J?̭J!$'*,-./0123456789;<=>?@ABC`cehjH" !,!! uQuQ\/uQ0uQuQ.uQ\-uQuQluQ\uQ0PPV3+4445557 UU^35444(5567 B *urn:schemas-microsoft-com:office:smarttagscountry-region9 *urn:schemas-microsoft-com:office:smarttagsplace;*urn:schemas-microsoft-com:office:smarttagschsdate $}1151722001200520064567DayFalse IsLunarDate IsROCDateMonthYear                &+,ab   -126;>DHMRSn/258DKVZ_bdjx}    ! % 3 o # ( = A M P Y Z [ _ p q r s t u v w H I K L P y {  !$3568!),7;=AHKY"%26{| "&y}fhrsRSm #%&:MP:{N>AEP^delmnqwx "+.79@EJ+.>Almst36:=@[^  &')+3469=>DEGIRSU\]^`jk&(-157<>CDK-.Z]jm% ( M O w y *!u!w!!!!!!!!!""0"## #$#%#:#N#$$$$$%%%%%P&T&U&V&w&z&&&&'()#)$))A*N*O***J+L+_+`++,-.".#.l.o.u.x.......P/Q/////3060000000g111C2D2m2r2t2y22233333333%4*4?4B4k4n4442535p5q55556666666$6(6)6/6=6C6d6h6j6l6p6t6u6v6666666$7+7V7^7b7e7e7g7g7h7h7j7k7m7n7p7q777=]^lm&'9tw"#n n o  {|fgrsRS67NO12VWYZdelmwx  "+.79^  %')+1469:ACEGIOSU^_jkJK !!0"1"""""""##$#%#$$%%%%F'G'a'b'''(())(*)*<*=*N*O***J+K+_+`+++(,),----..".#...P/Q/////0000g1u11112=2{22_3a3i3j333333394;4f4h44444444)5555b7e7e7g7g7h7h7j7k7m7n7p7q777333333333 OVWZ@_1"<"5e7e7g7g7h7h7j7k7m7n7p7q77777{ 5e7e7g7g7h7h7j7k7m7n7p7q777ZY2mJJ~] g` @ux8Bx%j:&/[bf\=_:8jf1( w*1h2J3A33469?@  $%(),0156:BCFGJNOTU/u1117a2aJa2*a2a2@Lk7PP@PP,P8PUnknownGz Times New Roman5Symbol3& z Arial;[SOSimSunSAdobeSongStd-LightўSO;ўSOSimHei 1hMf܆f}YY!-!),.:;?]}    & 6"0000 0 000000 =@\]^([{  0 0 00000;[d*5*5()8+`HX ?J32heweiUSEROh+'0h   $ 0<HPX`heweiNormalUSER31Microsoft Office Word@.95@T@wR@ʼnY՜.+,0 X`x Microsoft China*5'   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklnopqrstuwxyz{|}~Root Entry F9-*ʼnData m1TablevTNWordDocument=SummaryInformation(DocumentSummaryInformation8CompObjm  FMicrosoft Office Word ĵ MSWordDocWord.Document.89q