国家高新技术产业开发区税收政策的规定

Regulations on the Tax Policy for the National New and High Technology Industries Parks

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 Regulations here under are formulated with a view of promoting the healthy development of new and high technology industries of our country and further boosting the construction of new and high technology industries parks.

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 Regulations shall apply only to the ratified new and high technology enterprises (hereinafter referred to as the enterprises in parks) in new and high technology industries parks (hereinafter referred to as the parks) 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 ratification requirements and standards for the Parks and the enterprises in parks as well as new and high technologies and the products thereof shall be handled according to the unified regulations 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 enterprise in parks shall be levied at a reduced rate of 15 per cent from the date of their ratification.

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 The exportation of enterprises in Parks amounts to 70 per cent or more of its total output value of the year, the income tax shall be levied at a reduced rate of 10 per cent after being examined and approved by the tax 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 enterprise in parks may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first two years since being put into operation.

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，可从开发获利年度起，头二年免征所得税。

While a newly-established enterprise in parks using Chinese and foreign investments scheduled to operate for a period of 10 years or more may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first two profit-making years.

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。

Enterprises in parks using foreign investments within the regions of special economic zones and techno-economic development zones shall be subject to the relevant tax policy of the special economic zones and techno-economic development zones, and shall not be restricted by the provisions of the above 2 paragraphs.

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 exemptions, the appropriate tax reductions or exemptions may, upon the approval by the tax authorities, be considered for the enterprises with actual difficulties in tax payment within a certain time period.

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；

Article 7 Enterprises in parks using domestic investments with an annual net income not exceeding RMB300,000 yuan from technology transfer and consultations, services and trainings related to these transfer in the course of technology transfer shall be temporarily exempted from income tax for the above mentioned amount;

超过三十万元的部分，按适用税率征收所得税，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 the part of annual income above RMB300,000 yuan, income tax shall be levied according to the appropriate tax rate. For all new and high technology products involved in the scope of planned development of the "torch program", and conforming to exemption and reduction conditions for new products, taxes on products and on the added value of the products exempted and reduced 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开发。

Article 8 Taxes exempted and reduced of enterprises in parks using domestic investments are comprehensively put as the national support funds, practising independent accounting and 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，补缴所得税或上交利润。

Article 9 And after payment of income tax shall be made on the profit distributed to investment parties by an enterprise in parks which is a cooperative one in accordance with the financial system of the enterprise of the investment parties, or, a part of the said profit shall be turned over to relevant authorities.

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 enterprises in parks using domestic investment, the bonus tax shall be collected according to the current national regulations. However, for the following separate bonus, the bonus tax may not be collected:

（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 part not exceeding 15 percent of the bonus taken from the retained net income from technology transfer, technical consultations, 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 high and new technology export enterprises, the part of bonus not exceeding one and half monthly standard salaries distributed to employees and taken from export bonus according to regulations made by the State;

（三）符合国家规定的其它免税单项奖。

(3) Other tax-free bonus conforming to the national regulations.

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 exemption amount of bonus annually per capita with respect to the combined calculation of the above 1 and 2 items, if the total not exceeding 2 and half monthly standard salaries, the amount equivalent to 2 and half monthly standard salaries, can be deducted before bonus tax. If over above-mentioned sum, bonus tax shall be levied according to the actual tax-free bonus.

第十一条内资办的开发区企业，以自筹资金新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-built buildings for technology development and production and business with self-raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax (or the investment direction regulating tax) according to the national industrial policy.

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 the enterprises in parks shall be paid back after the income tax has been 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 Enterprises not engaged in new and high technology development in the parks shall be handled according to the current national tax policy instead of these Regulations.

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。

Enterprises originally ratified in the parks, which have made changes and do not conform anymore to the requirements and standards for the enterprises in the parks shall also not be handled by these Regulations.

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 All regulations on tax policy enacted in the past, in the event that they come into conflict with these Regulations, shall be abolished and superseded by these Regulations.

第十五条本规定由国家税务局负责解释。

Article 15 These Regulations are subject to the interpretation of State Administration of Taxation.

第十六条本规定自国务院批准之日起执行。

Article 16 These Regulations shall come into force from the date of approval by the STATE COUNCIL.