一、“独立(单独)财税管辖区”的概念及其特点2003年7月,中共中央政治局委员,广东省委书记张德江正式提出了“泛珠江三角洲区域经济合作”的概念。2004年6月,经中央批准,由广东省具体承办的以“合作发展,共创未来”为主题的首届“泛珠三角区域合作与发展论坛”于2004牟6月成功? I. Concept and Characteristics of “Independent (Separate) Finance and Taxation Jurisdictions” In July 2003, Zhang Dejiang, member of the Political Bureau of the CPC Central Committee and secretary of the Guangdong Provincial Party Committee, formally proposed the concept of “Pan-Pearl River Delta Regional Economic Cooperation.” In June 2004, with the approval of the Central Government, the first “Pan-Pearl River Delta Regional Cooperation and Development Forum” under the theme of “Cooperation and Development for a Better Future” was successfully held in June 2004 in Guangdong Province.