一、内陆开发区财政政策效应不可低估 内陆开发区尽管创办时间、开发效果及其作用等各不相同，但在过去的开发建设中，都制定了相似的财政政策。这些财政政策多数以沿海特区改革探索所提供的经验为借鉴，以减免投资企业税收和当地政府负债投资开发区内重大基础设施项目为主要内 I. Effect of Fiscal Policy in Inland Development Zones Not to be underestimated Although inland development zones have different starting times, development effects and their functions, they have all formulated similar fiscal policies in the past development and construction. Most of these fiscal policies are based on the experience provided by the coastal SEZs’ reform and exploration and are mainly based on the reduction of investment tax and local government debt by investing in major infrastructure projects in the development zone