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为了鼓励科学技术事业的发展,我国对技术开发、技术转让等在财政、信贷、税收、奖金等方面采取扶植的政策。《技术合同法实施条例》第127条规定,“技术合同经认定并登记后,当事人可以凭技术合同登记机构出具的技术合同登记证明,向有关专业银行申请科技贷款,向税务机关申请减免税收。”国务院《关于技术转让的暂行规定》第6条对技术转让的税收也有优惠的规定。因此,有些合同的当事人从自身利益出发,在签订合同时往往把凡是与知识、技术经验和有关的合同都称作技术合同。法院在处理案件时,鉴于绝大多数都适用《经济合同
In order to encourage the development of science and technology, China has taken a policy of fostering technology, technology transfer and other aspects in terms of finance, credit, taxation and bonuses. Article 127 of the Implementing Regulations of Technical Contract Law stipulates that “after a technology contract is concluded and registered, the party concerned may apply for a technology loan with the relevant specialized bank and apply for tax reduction or exemption with the tax authorities on the basis of the certificate of registration of the technical contract issued by the technical contract registration organ. Article 6 of the State Council's Provisional Regulations on Technology Transfer also provides preferential treatment for the tax on technology transfer. Therefore, some parties to a contract, starting from their own interests, often refer to contracts of technology as contracts of knowledge, technical experience and related contracts. When the court dealt with the case, in view of the vast majority are applicable ”economic contract