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关于批准国家高新技术产业开发区和有关政策规定的通知
发布时间:2011-8-30 21:11:00||  点击:2191次||  文章分类:翻译案例||  发布人:翻译家(Fanyijia.com)


国务院关于批准国家高新技术产业开发区和有关政策规定的通知

Circular of the State Council Concerning the Approval of the National Development Zones for New and High Technology Industries and the Relevant Policies and Provisions

根据《中共中央关于科学技术体制改革的决定》,近几年,许多地方在一些知识、技术密集的大中城市和沿海地区相继建立起一些高新技术产业开发区,促进了我国高新技术产业的发展。

In pursuance of the Decision of the Central Committee of the Communist Party of China on the Reform of the Science and Technology Management System, a number of development zones for new and high technology industries have been successively established in recent years in some large and mediumsized technologyintensive cities and coastal areas, which have promoted the development of new and high technology industries in our country.

为了贯彻《中共中央关于制定国民经济和社会发展十年规划和“八五”计划的建议》中关于“继续推进‘火炬’计划的实施,办好高新技术开发区”的精神,加快高新技术产业的发展,国务院决定,继一九八八年批准北京市新技术产业开发试验区之后,在各地已建立的高新技术产业开发区中,再选定一批开发区作为国家高新技术产业开发区,并给予相应的优惠政策。现通知如下:

In order to act in the spirit of further implementing the Torch Programme and managing well the development zones for new and high technology, as advocated in the Proposal of the Central Committee of the Communist Party of China on the Formulation of the TenYear Programme and the Eighth FiveYear Plan for National Economic and Social Development so as to expedite the development of new and high technology industries, the State Council has decided to designate another group of existing development zones for new and high technology industries in various places as national development zones for new and high technology industries, in addition to the Beijing Experimental Zone for the Development of New Technology Industries approved by the State Council in 1988, and to bestow them preferential policies accordingly. The following are hereby notified:

一、国务院批准经国家科委审定的下列二十一个高新技术产业开发区为国家高新技术产业开发区:

1. The State Council approves the designation, as examined and determined by the State Science and Technology Commission, of the following 21 development zones as the national ones for new and high technology industries:

武汉东湖新技术开发区、南京浦口高新技术外向型开发区、沈阳市南湖科技开发区、天津新技术产业园区、西安市新技术产业开发区、成都高新技术产业开发区、

Donghu New Technology Development Zone, Wuhan; Pukou ExportOriented Development Zone for New and High Technologies, Nanjing; Nanhu Science and Technology Development Zone, Shenyang; Tianjin New Technology Industries Park; Xi’an Development Zone for New Technology Industries; Chengdu Development Zone for New and High Technology Industries;

威海火炬高技术产业开发区、中山火炬高技术产业开发区、长春南湖棗南岭新技术工业园区、哈尔滨高技术开发区、长沙科技开发试验区、

Weihai Torch Development Zone for High Technology Industries; Zhongshan Torch Development Zone for High Technology Industries; NanhuNanling New Technology Industries Park, Changchun; Harbin High Technology Development Zone; Changsha Experimental Zone for the Development of Science and Technology;

福州市科技园区、广州天河高新技术产业开发区、合肥科技工业园、重庆高新技术产业开发区、

Fuzhou Science and Technology Park; Tianhe Development Zone for New and High Technology Industries, Guangzhou; Hefei Science and Technology Industry Park; Chongqing Development Zone for New and High Technology Industries;

杭州高新技术产业开发区、桂林新技术产业开发区、郑州高技术开发区、兰州宁卧庄新技术产业开发试验区、石家庄高新技术产业开发区、济南市高技术产业开发区。

Hangzhou Development Zone for New and High Technology Industries; Guilin Development Zone for New Technology Industries; Zhengzhou High Technology Development Zone; Ningwozhuang Experimental Zone for the Development of New Technology Industries, Lanzhou; Shijiazhuang Development Zone for New and High Technology Industries; and Jinan Development Zone for High Technology Industries.

二、上海漕河泾新兴技术开发区、大连市高新技术产业园区、深圳科技工业园、厦门火炬高技术产业开发区、海南国际科技工业园分别设在经济技术开发区、经济特区内,也确定为国家高新技术产业开发区。

2. In addition, the Caohejin Development Zone for NewlyEmerged Technologies in Shanghai, Dalian New and High Technology Industries Park, Shenzhen Science and Technology Industry Park, Xiamen Torch Development Zone for High Technology Industries and Hainan International Science and Technology Industry Park, which have been respectively set up in the economic and technological development zones and in the special economic zones, are also designated as the national development zones for new and high technology industries.

三、国务院授权国家科委负责审定各国家高新技术产业开发区的区域范围、面积,并进行归口管理和具体指导。

3. The State Council authorizes the State Science and Technology Commission to be responsible for the examination and determination of the bounds and the area of each national development zone for new and high technology industries, and for the relevant management and specific guidance of each zone.

四、国务院批准国家科委制定的《国家高新技术产业开发区高新技术企业认定条件和办法》(附件一)、《国家高新技术产业开发区若干政策的暂行规定》(附件二)和国家税务局制定的《国家高新技术产业开发区税收政策的规定》(附件三),请遵照执行。

4. The State Council approves the Requirements and Measures for the Acknowledgement and Determination of New and High Technology Enterprises in the National Development Zones for New and High Technology Industries (Annex I) and Interim Provisions on Policies for the National Development Zones for New and High Technology Industries (Annex II) both formulated by the State Science and Technology Commission, and Provisions on the Tax Policy for the National Development Zones for New and High Technology Industries (Annex III) formulated by the State Administration of Taxation, which should all be observed and implemented.

五、北京市新技术产业开发实验区,除固定资产投资规模管理、出口创汇留成按现行规定执行外,其余仍按《北京市新技术产业开发试验区暂行条例》执行。

5. In the Beijing Experimental Zone for the Development of New Technology Industries, all transactions of business should be conducted in accordance with the Interim Regulations of the Beijing Experimental Zone for the Development of New Technology Industries, except for the magnitude control of investment in fixed assets and the reserved percentage of foreign exchange earned through exportation, which should comply with the existing provisions.

依靠我国自己的科技力量,促进高技术成果的商品化、产业化,对于调整产业结构,推动传统产业的改造,提高劳动生产率,增强国际竞争能力,具有重要意义。

It is of great significance for the readjustment of industrial structure, the promotion of the traditional industries transformation, the improvement of labour productivity and the enhancement of international competitiveness to accelerate the commercialization and industrialization of the achievements in high technology by relying on our own scientific and technical strength.

各地区、各有关部门对高新技术产业开发区要加强领导,大力扶持,按照国家的有关政策规定,促进我国高新技术产业健康发展。

All localities and all relevant departments shall strengthen leadership over and give effective support to the development zones for new and high technology industries and, in accordance with the relevant provisions and policies of the State, promote a sound development of new and high technology industries of our country.

附件:一、 国家高新技术产业开发区高新技术企业认定条件和办法

ANNEX I Requirements and Measures for the Acknowledgement and Determination of New and High Technology Enterprises in the National Development Zones for New and High Technology Industries

第一条 为实施国务院批准的国家高新技术产业开发区有关政策规定,推动我国高新技术产业的发展,制定本办法。

Article 1 These Measures are formulated for the implementation of the relevant policies and provisions on the national development zones for new and high technology industries approved by the State Council and the promotion of the development of new and high technology industries in China.

第二条 国家高新技术产业开发区(以下简称开发区)内的高新技术企业,按照本办法认定。

Article 2 New and high technology enterprises in the national development zones for new and high technology industries (hereinafter referred to as the development zones) shall be acknowledged and determined in accordance with these Measures.

第三条 省、自治区、直辖市、计划单列市科学技术委员会(以下简称省、市科委)是省、自治区、直辖市计划单列市人民政府管理开发区内高新技术企业认定工作的主管机关,负责监督本办法的实施。

Article 3 The science and technology commissions of provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in planning (hereinafter referred to as the provincial or municipal science and technology commissions) shall be the competent organs responsible for acknowledging and determining new and high technology enterprises in the development zones and for supervising the implementation of these Measures under the people’s governments of provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in planning.

开发区办公室在人民政府领导和省、市科委指导监督下,具体办理高新技术企业的审批认定事宜。

The offices of the development zones shall, under the leadership of the relevant people’s governments and under the guidance of the relevant provincial or municipal science and technology commissions, handle the specific matters in examining and approving the acknowledgement and determination of new and high technology enterprises.

第四条 根据世界科学技术发展现状,划定高新技术范围如下:

Article 4 In line with the current state of scientific and technical development across the world, the scope of new and high technologies is defined as follows:

(一)微电子科学和电子信息技术

(1) microelectronics and electronic information technology;

(二)空间科学和航空航天技术

(2) space science and aero/space technology;

(三)光电子科学和光机电一体化技术

(3) photoelectronics and photo-mechanic-electronic integration technology;

(四)生命科学和生物工程技术

(4) life science and bioengineering technology;

(五)材料科学和新材料技术

(5) materials science and new-material technology;

(六)能源科学和新能源、高效节能技术

(6) energy science and new energy technology and efficient energy-saving technology;

(七)生态科学和环境保护技术

(7) ecology science and environmental protection technology;

(八)地球科学和海洋工程技术

(8) earth science and marine engineering technology;

(九)基本物质科学和辐射技术

(9) science of fundamental matters and radiation technology;

(十)医药科学和生物医学工程

(10) medicine science and biomedical engineering;

(十一)其它在传统产业基础上应用的新工艺、新技术。

(11) other new processes and technologies applied on the basis of traditional industries.

本高新技术范围将根据国内外高新技术的不断发展而进行补充和修订,由国家科委发布。

This scope of new and high technologies will be supplemented and revised in accordance with the continuous development of new and high technologies at home and abroad, and the State Science and Technology Commission shall announce the supplemented and revised scope.

第五条 高新技术企业是知识密集、技术密集的经济实体。

Article 5 A new and high technology enterprise shall be an intellect-intensive and technology-intensive economic entity.

开发区内的高新技术企业,必须具备下列各项条件:

The new and high technology enterprise in a development zone shall meet the following requirements:

(一)从事本办法第四条规定范围内一种或多种高新技术及其产品的研究、开发、生产和经营业务。单纯的商业经营除外。

(1) being engaged in the research, development, production and business operations of one or several high technologies and related products as specified in Article 4 of these Measures, excluding purely commercial business operations;

(二)实行独立核算、自主经营、自负盈亏。

(2) being independent in accounting and management, and responsible for its own profits and losses;

(三)企业的负责人是熟悉本企业产品研究、开发、生产和经营的科技人员,并且是本企业的专职人员。

(3) being headed by scientific and technical personnel who are familiar with the research, development, production and business operations of the enterprise’s products, and are full-time employees of the enterprise;

(四)具有大专以上学历的科技人员占企业职工总数的30%以上;从事高新技术产品研究、开发的科技人员应占企业职工总数的10%以上。

(4) having scientific and technical personnel with the educational qualification at or above the level of higher learning who shall account for at least 30 percent of the enterprise’s total staffs and workers; among them at least 10 percent being engaged in research and development of new and high technology products;

从事高新技术产品生产或服务的劳动密集型高新技术企业,具有大专以上学历的科技人员占企业职工总数的20%以上。

As for the labour-intensive new and high technology enterprises which are engaged in the production of new and high technology products or service, the scientific and technical personnel with educational qualifications at or above the level of higher learning shall account for at least 20 percent of their total staffs and workers;

(五)有十万元以上资金,并有与其业务规模相适应的经营场所和设施。

(5) possessing a capital amounting to or exceeding one hundred thousand yuan (RMB), as well as premises and facilities commensurate with the scale of the business operation;

(六)用于高新技术及其产品研究、开发的经费应占本企业每年总收入的3%以上。

(6) spending at least 3 percent of the enterprise’s annual gross income on the research and development of new and high technology and related products;

(七)高新技术企业的总收入,一般由技术性收入、高新技术产品产值、一般技术产品产值和技术性相关贸易组成。高新技术企业的技术性收入与高新技术产品产值的总和应占本企业当年总收入的50%以上。

(7) realizing a total of the technological income and output value of new and high technologies exceeding 50 percent of the annual gross income of the new and high technology enterprise that generally comprises the technological income, output value of products from new and high technologies, output value of products from conventional technologies, and technologically interrelated trade;

技术性收入是指由高新技术企业进行的技术咨询、技术转让、技术入股、技术服务、技术培训、技术工程设计和承包、技术出口、引进技术消化吸收以及中试产品的收入。

The technological income refers to earnings from technology consultancy and transfer, the investment in the form of technologies in businesses, technological service, training, project and contracting, the export of technologies, the assimilation of imported technologies, and pilotplant products that are performed by the new and high technology enterprise;

(八)有明确的企业章程和严格的技术、财务管理制度。

(8) having explicit articles of association and strict technical and financial management system;

(九)企业的经营期在十年以上。

(9) having fixed a business duration of 10 years or longer.

第六条 兴办高新技术企业,须向开发区办公室提出申请,经开发区办公室核定后,由省、市科委批准并发给高新技术企业证书。

Article 6 For the setting up of a new and high technology enterprise, an application shall be submitted to the office of the development zone concerned for examination and acknowledgement, and then to a provincial or municipal science and technology commission for approval, and a certificate of new and high technology enterprise shall be issued by the approving commission.

第七条 开发区办公室应定期按本办法第五条规定的条件,对高新技术企业进行考核。

Article 7 The offices of the development zones shall, in accordance with requirements specified in Article 5 of these Measures, make regular inspections on new and high technology enterprises.

不符合上述条件的高新技术企业,不得享受国家高新技术产业开发区的各项政策规定。

 Enterprises which fail to meet the aforesaid requirements may not enjoy the treatment provided for by different policies for the national development zones for new and high technology industries.

第八条 列为高新技术产品的期限一般为五年以内,技术周期较长的高新技术产品经批准可延长至七年。

Article 8 The time limit for the products to be listed as new and high technology ones shall usually be no longer than five years. The time limit may be extended to seven years after approval for new and high technology products that need a longer technical cycle.

第九条 高新技术企业变更经营范围、合并、分立、转业、迁移或歇业的,须经开发区办公室审批,并向工商、税务等部门办理相应的登记。

Article 9 Any change in the scope of business operation, amalgamation or breakup, divertion in trade, removal to a new site or close-down of new and high technology enterprises shall be approved beforehand by the office of the development zone concerned. The enterprises shall register such changes with the relevant departments in charge of industry, commerce and taxation.

第十条 开发区内,按国家规定全部核减行政事业费实行经济自立的全民所有制科研单位,符合本办法第五条规定条件的,经开发区办公室核定,可转成高新技术企业。

Article 10 Any State-owned scientific and technological research unit located in a development zone which has become a financially independent unit after the reduction of its Statefunded administration and undertaking expenses according to the provisions of the State and which meets the requirements specified in Article 5 of these Measures may be acknowledged as a new and high technology enterprise upon verification by the office of the development zone concerned.

第十一条 本办法替代原由国家科委颁布的《关于高技术、新技术企业认定条件和标准的暂行规定》。

Article 11 These Measures shall replace the Interim Provisions on the Requirements and Standards for the Acknowledgement and Determination of New and High Technology Enterprises promulgated earlier by the State Science and Technology Commission.

第十二条 各省、市科委应就本办法制定实施细则。原有实施细则凡与本办法不符的,应依据本办法修正。

Article 12 The provincial and municipal science and technology commissions shall work out detailed rules for the implementation of these Measures. Any discrepancy found in the original detailed rules for the implementation shall be revised in accordance with these Measures.

第十三条 本办法由国家科学技术委员会负责解释和修改。

Article 13 The State Science and Technology Commission shall be responsible for the interpretation and revision of these Measures.

第十四条 本办法自国务院批准之日起实施。

Article 14 These Measures shall be put into effect as of the date of approval by the State Council.

附件二:国家高新技术产业开发区若干政策的暂行规定

ANNEX II Interim Provisions on Policies for the National Development Zones for New and High Technology Industries

第一条 为进一步扶植我国高新技术产业开发区的建设,推动高新技术产业的发展,制定本规定。

Article 1 These Provisions are formulated to foster the establishment of new and high technology industries development zones in our country and promote the development of new and high technology industries.

第二条 本规定适用于国家高新技术产业开发区中按照国家科委制定的《国家高新技术产业开发区高新技术企业认定条件和办法》认定的高新技术企业。

Article 2 These Provisions shall apply to new and high technology enterprises in the national development zones for new and high technology industries acknowledged and determined in line with the "Requirements and Measures for the Acknowledgement and Determination of New and High Technology Enterprises in the National Development Zones for New and High Technology Industries" formulated by the State Science and Technology Commission.

第三条 本规定包括除税收政策之外的各项优惠性政策。

Article 3 These Provisions cover all preferential policies except for tax policy.

第四条 有关进出口货物的关税优惠问题按以下规定办理:

Article 4 Matters concerning preferential tariffs and duties on imports and exports shall be dealt with in accordance with the following stipulations:

(一)在高新技术产业开发区内开办的高新技术企业为生产出口产品而进口的原材料和零部件,免领进口许可证,海关凭出口合同以及高新技术产业开发区的批准文件验收。

(1) For importing raw materials and component parts destined for processing export products by new and high technology enterprises in the new and high technology industries development zones, import license shall be exempted. The Customs in charge shall check and release the above-mentioned raw materials and parts against the export contracts and approval papers issued by the new and high technology industries development zones.

(二)经海关批准,高新技术企业可以在高新技术产业开发区内设立保税仓库、保税工厂。

(2) Subject to the approval by the Customs, new and high technology enterprises may set up in the new and high technology industries development zones bonded warehouses or bonded factories.

海关按照进料加工的有关规定,以实际加工出口数量,免征进口关税和进口环节产品税、增值税。

The Customs shall exempt import duties, tax for the import products and tax on the added value of products in accordance with the provisions on processing imported raw materials and parts and the real export volume of the processed products.

(三)高新技术企业生产的出口产品,除国家限制出口或者另有规定的产品以外,都免征出口关税。

(3) The export products of new and high technology enterprises, except for those restricted by the State or those otherwise stipulated, shall be exempted from export duties.

(四)保税货物转为内销,必须经原审批部门批准和海关许可,并照章纳税。

(4) Bonded export products shall not be marketed at home unless approved by the original examination and approval authorities and the Customs, and duties shall be levied according to the regulations.

其中属于国家实行配额和进口许可证管理的产品,需按国家有关规定报批补办进口手续和申领进口许可证。

Of these products, those that are specifically rationed by the State or require import license shall go through the procedures for approving the import or for applying for the import license according to the relevant provisions of the State.

(五)高新技术企业用于高新技术开发而国内不能生产的仪器和设备,凭审批部门的批准文件,经海关审核后,免征进口关税。

(5) The import of apparatus and equipment to be used by new and high technology enterprises for the development of new and high technology and which cannot be made at home shall be exempted from import duties against the approval papers issued by the examination and approval authorities and after the verification by the Customs.

海关认为必要时可在高新技术产业开发区内设置机构或派驻监管小组,对进出口货物进行管理。

The Customs may, when deeming it necessary, set up agencies or station supervisory groups in the new and high technology industries development zones to supervise and control the imports and exports.

第五条 有关进出口业务的规定。

Article 5 As regards import and export business, it is stipulated as follows:

(一)经经贸部批准可在高新技术产业开发区内设立技术进出口公司,以推动高新技术产品进入国际市场。

(1) With the approval of the Ministry of Foreign Economic Relations and Trade, technology import and export corporations may be set up in the new and high technology industries development zones to promote the access of new and high technology products to international markets.

(二)按国家有关规定,对出口业务开展较好的高新技术企业可授予外贸经营权。

(2) According to the relevant provisions of the State new and high technology enterprises with good results in export business may be granted the right to handle foreign trade transactions.

根据业务需要,经有关部门批准,高新技术企业可以在国外设立分支机构。

New and high technology enterprises may, with approval by relevant departments, set up branches overseas according to business needs.

第六条 有关资金信贷的规定。

Article 6 As regards capital and credits, it is stipulated as follows:

(一)银行对高新技术企业,给予积极支持,尽力安排其开发和生产建设所需资金。

(1) Banks shall give an active support to new and high technology enterprises and do their best to provide enterprises with funds needed for their development, production and construction.

(二)银行可给高新技术产业开发区安排发行一定额度的长期债券,向社会筹集资金,支持高新技术产业的开发。

(2) Banks may arrange the issue of long-term bonds in definite sums for the new and high technology industries development zones so as to raise funds from the society to help the development of new and high technology industries.

(三)有关部门可在高新技术产业开发区建立风险投资基金,用于风险较大的高新技术产品开发。

(3) Departments concerned may establish venture investment funds in the new and high technology industries development zones for the development of new and high technology products with greater risks.

条件比较成熟的高新技术产业开发区,可创办风险投资公司。

Venture investment companies may be set up in the new and high technology industries development zones where conditions are available.

第七条 高新技术企业的生产、经营性基本建设项目,按照统一规划安排建设,优先纳入当地固定资产投资规模。

Article 7 The capital construction projects for production and sales of new and high technology enterprises shall be carried out according to the overall plan, and be given priority to be brought into the local fixed capital investment programmes.

第八条 经当地人民政府批准,高新技术企业可以免购国家重点建设债券。

Article 8 Approved by the local people’s governments, new and high technology enterprises may be exempted from subscribing for State key construction bonds.

第九条 高新技术企业所开发的高新技术产品,凡是各项指标达到同种进口产品的水平,并具备一定的生产规模,经国家科委会同有关部门审定后,列入国家限制进口商品目录,并按现行进口管理办法控制进口。

Article 9 The new and high technology products developed by new and high technology enterprises which have met qualifications of the import products of the same kind in all quality standards and with a certain production scale shall, after being examined and approved by the State Science and Technology Commission jointly with other departments concerned, be listed in the catalogue of the Staterestricted import commodities, and imports of such products shall be restricted according to the existing regulations on import control.

第十条 高新技术企业开发的属于国家控制价格(包括国家定价和国家指导)的新产品,除特定品种须报物价部门定价外,在规定的试销期内,企业可自行制定试销价格,并报物价部门和业务主管部门备案。

Article 10 Prices of new products developed by new and high technology enterprises involving Statecontrolled prices (including State-set and State-guided prices), except for those of specific varieties that shall be fixed by departments in charge of price control, may be fixed by the enterprises themselves during a definite period of trial sale of the products but shall report to departments in charge of the enterprises and price control for record.

经营不属于国家控制价格的高新技术产品,企业可以自行定价。

Prices of new and high technology products which are not under the State price control may be fixed by the enterprises themselves.

第十一条 高新技术企业用于高新技术开发和高新技术产品生产的仪器、设备,可实行快速折旧。

Article 11 New and high technology enterprises may apply accelerated depreciation of their apparatus and equipments used for development of new and high technologies and production of their products.

第十二条 在不影响上缴中央财政部分,经当地人民政府批准,高新技术产业开发区中高新技术企业所缴各项税款,以一九九O年为基数,新增部分五年内全部返还高新技术产业开发区,用于开发区的建设。

Article 12 All tax payments from new and high technology enterprises in the new and high technology industries development zones, if not affecting the portion to be handed over to the central financial department and with the approval of the local people’s governments, shall be based on the level of such payments levied in 1990, and the amount of taxes collected in excess thereof shall be returned, for a period of up to five successive years, to the new and high technology industries development zones for their further construction.

第十三条 高新技术企业的商务、技术人员一年内多次出国的,按国办发[1990]9号文件执行。

Article 13 Matter related to overseas trips more than once in a year made by business and technical personnel of new and high technology enterprises shall be dealt with in accordance with the Circular of the General Office and the State Council Concerning the Transmission of the Request for Instructions Submitted by the State Science and Technology Commission to Simplify the Examining and Approving Procedures for Certain People of New and High Technology Enterprises with Respect to Their Multiple Exit from the Country.

第十四条 各地区、各部门在安排劳动就业和招收职工时,要优先考虑高新技术企业对大学生、研究生、留学生和归国专家的需求。

Article 14 All localities and departments shall, when planning employment and recruiting staffs and workers, give priority to needs of new and high technology enterprises for recruiting university graduates and postgraduates, as well as returned students and experts.

第十五条 经国家批准的高新技术产业开发区所在地的省、自治区、直辖市或计划单列市人民政府可根据本规定制定具体实施办法。

Article 15 People’s governments of provinces, autonomous regions, municipalities directly under the Central Government or cities separately listed in plan where the new and high technology industries development zones approved by the State are located may work out measures for implementation in line with these Provisions.

第十六条 国家科委会同有关部门将定期对高新技术产业开发区进行检查。

Article 16 The State Science and Technology Commission shall, jointly with other departments concerned, inspect at regular intervals the new and high technology industries development zones.

对于其中管理不善或进展缓慢的国家高新技术产业开发区,将中止其优惠政策的实行,直至取消其国家高新技术产业开发区的资格。

The implementation of preferential policies shall be suspended in those zones poorly managed or showing slow progress, even to the degree of cancellation of their qualifications as the national new and high technology industries development zones.

第十七条 本规定由国家科委和有关部门负责解释。

Article 17 The State Science and Technology Commission and other departments concerned shall be responsible for the interpretation of these Provisions.

第十八条 本规定自国务院批准之日起执行。

Article 18 These Provisions shall be put into effect as of the date of approval by the State Council.

附件三国家高新技术产业开发区税收政策的规定

ANNEX III Provisions on the Tax Policy for the National Development Zones for New and High Technology Industries

第一条 为促进我国高新技术产业的健康发展,进一步推动高新技术产业开发区建设,制定本规定。

Article 1 These Provisions are formulated in order to accelerate the healthy development of new and high technology industries of our country and to further promote the establishment of the new and high technology industries development zones.

第二条 本规定的适用范围,限于经国务院批准设立的高新技术产业开发区(以下简称开发区)内被认定的高新技术企业(以下简称开发区企业)。

Article 2 These Provisions shall apply only to the acknowledged and determined new and high technology enterprises (hereinafter referred to as development zone enterprises) in the new and high technology industries development zones (hereinafter referred to as development zones) approved by the State Council.

第三条 开发区和开发区企业的认定条件和标准,高新技术及其产品的范围,按国家科委制定的统一规定执行。

Article 3 The acknowledgement requirements and standards for the development zones and development zone enterprises as well as the scope of new and high technologies and the products thereof shall be dealt with according to the unified provisions formulated by the State Science and Technology Commission.

第四条 开发区企业从被认定之日起,减按15%的税率征收所得税。

Article 4 The income tax of development zone enterprises shall be levied at a reduced rate of 15 percent from the date of their acknowledgement and determination.

第五条 开发区企业出口产品的产值达到当年总产值70%以上的,经税务机关核定,减按10%的税率征收所得税。

Article 5 When the output value of export of a development zone enterprise exceeds 70 percent of its total annual output value, the income tax shall be levied at a reduced rate of 10 percent after being verified by the taxation authorities.

第六条 新办的开发区企业,经企业申请,税务机关批准,从投产年度起,二年内免征所得税。

Article 6 A newly-established development zone enterprise may, upon approval by the taxation authorities of an application filed by the enterprise, be exempted from income tax in the first two operation years.

对新办的中外合资经营的开发区企业,合营期在十年以上的,经企业申请税务机关批准,可从开始获利年度起,头二年免征所得税。

A Chinese-foreign equity joint venture newly-established as a development zone enterprise and scheduled to operate jointly for a period of 10 years or more may, upon approval by the taxation authorities of an application filed by the enterprise, be exempted from income tax in the first two years after it has begun to make a profit.

在经济特区和经济技术开发区地域范围内的开发区企业,是外商投资企业的,仍执行特区或经济技术开发区的各项税收政策,不受前两项规定的限制。

Development zone enterprises using foreign investments within the special economic zones and economic and technological development zones shall be subject to the administration of relevant tax policy of the special zones or economic and technological development zones, and shall not be restricted by the provisions of the above two paragraphs of this Article.

免税期满后,纳税确有困难的,经批准在一定期限内给予适当减免税照顾。

On the expiration of the tax-free period, considerations of appropriate tax reductions or exemptions for a definite period of time may, upon approval, be given to the enterprises which still have real difficulties in tax payment.

第七条 对内资办的开发区企业,其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得,年净收入在三十万元以下的,可暂免征收所得税;超过三十万元的部分,按适用税率征收所得税。

Article 7 Development zone enterprises using domestic investments with an annual net income not exceeding 300,000 yuan (RMB) from technological transfer and consultation, services and trainings related to this transfer shall be temporarily exempted from income tax for the above-mentioned amount; for the portion exceeding 300,000 yuan (RMB), income tax shall be levied according to the appropriate tax rate.

对其属于“火炬”计划开发范围的高新技术产品,凡符合新产品减免税条件并按规定减免产品税、增值税的税款,可专项用于技术开发,不计征所得税。

For all new and high technology products developed under the "Torch Programme", and conforming to exemption and reduction conditions for new products, the amount derived from tax exemption or reduction on products and on the added value of products shall be used specially for the technical development and shall be exempted from income tax.

第八条 对内资办的开发区企业减征或免征的税款统一作为国家扶持基金,单独核算,由有关部门监督专项用于高新技术及产品的开发。

Article 8 The amount derived from tax exemption or reduction for development zone enterprises using domestic investments shall be regarded as national support funds managed under an independent accounting system, and shall be specially used for the development of new and high technologies and their products under the supervision of relevant departments.

第九条 开发区企业属联营企业的,其分给投资方的利润,应按投资方企业的财务体制,扣除开发区缴纳的税款后,补缴所得税或上缴利润。

Article 9 For a development zone enterprise jointly run with another investing party, the party shall, according to its own enterprise financial system, pay retroactively the income tax or the portion to be handed over to its superior department from the profit distributed to it after deducting the tax levied in the development zone.

第十条 内资办的开发区企业,一律按照国家现行规定缴纳奖金税。但属下列单项奖励金,可不征收奖金税:

Article 10 For development zone enterprises using domestic investments, the bonus tax shall be collected according to the existing provisions of the State. However, the bonus tax may be exempted for the following individual items:

(一)从其留用的技术转让、技术咨询、技术服务、技术培训净收入中提取的奖金,不超过15%的部分;

(1) the portion not exceeding 15 percent of the bonus taken from the retained net income from technology transfer, technical consultancy, technical services and technical trainings;

(二)高新技术产品出口企业,按国家规定从出口奖励金中发放给职工的奖金,不超过一点五个月标准工资的部分;

(2) for enterprises exporting new and high technology products, the portion of bonus awarded to staffs and workers not exceeding the amount equivalent to one and half monthly standard salaries and taken from export bonus fund according to the State provisions;

(三)符合国家规定的其它免税单项奖。

(3) other individual tax-free bonuses which comply with the State provisions.

上述(一)、(二)两项合并计算的全年人均免税奖金额,不足二点五个月标准工资的,按二点五个月标准工资扣除计税;超出二点五个月标准工资的,按实际免税奖金扣除计税。

Concerning the amount of annual per capita tax-free bonus, if the total amount of Items (1) and (2) does not exceed two and half standard monthly salaries, the bonus tax shall be levied after the above amount is deducted from the annual bonus. If the amount exceeds two and half standard monthly salaries, the bonus tax shall be levied after the actual tax-free bonus is deducted from the annual total bonus.

第十一条 内资办的开发区企业,以自筹资金新建技术开发和生产经营用房,按国家产业政策确定征免建筑税(或投资方向调节税)。

Article 11 Newly constructed buildings for technology development and production and business operations built with self-raised funds by development zone enterprises established with domestic investments shall be subject to or exempted from construction tax (or investment direction regulatory tax) according to the industrial policies of the State.

第十二条 开发区企业的贷款,一律在征收所得税后归还。

Article 12 All loans of development zone enterprises shall be reimbursed after the income tax is levied.

第十三条 开发区内的非开发区企业,按国家现行税收政策规定执行,不执行本规定。

Article 13 Non-development zone enterprises in the development zones shall act on the existing tax policy of the State instead of these Provisions.

原认定的开发区企业情况发生变化,已不符合开发区企业条件和标准的,也不再执行本规定。

For enterprises previously acknowledged and determined as development ones, which have undergone changes and no longer conform to the requirements and standards for development zone enterprises, these Provisions shall no longer apply.

第十四条 过去凡与本规定有抵触的税收政策,一律废止,改按本规定执行。

Article 14 Previously enacted tax policies which contravene these Provisions shall, without exception, be abolished and superseded by these Provisions.

第十五条 本规定由国家税务局负责解释。

Article 15 The State Tax Bureau shall be responsible for the interpretation of these Provisions.

第十六条 本规定自国务院批准之日起执行。

Article 16 These Provisions shall be put into effect as of the date of approval by the State Council.




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