國家高新技術產業開發區稅收政策的規定
Regulations on the Tax Policy for the National New and High Technology Industries Parks
第一條為促進我國高新技術產業的健康發展，進一步推動高新技術產業開發區建設，制定本規定。
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.
第二條本規定的適用范圍，限于經國務院批準設立的高新技術產業開發區（以下簡稱開發區）內被認定的高新技術企業（以下簡稱開發區企業）。
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.
第三條開發區和開發區企業的認定條件和標準，高新技術及其產品的范圍，按國家科委制定的統一規定執行。
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.
第四條開發區企業從被認定之日起，減按15％的稅率征收所得稅。
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.
第五條開發區企業出口產品的產值達到當年總產值70％以上的，經稅務機關核定，減按10％的稅率征收所得稅。
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.
第六條新辦的開發區企業，經企業申請，稅務機關批準，從投產年度起，二年內免征所得稅。
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.
對新辦的中外合資經營的開發區企業，合營期在十年以上的，經企業申請稅務機關批準，可從開發獲利年度起，頭二年免征所得稅。
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.
在經濟特區和經濟技術開發區地域范圍內的開發區企業，是外商投資企業的，仍執行特區或經濟技術開發區的各項稅收政策，不受前兩項規定的限制。
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.
免稅期滿后，納稅確有困難的，經批準在一定期限內給予適當減免稅照顧。
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.
第七條對內資辦的開發區企業，其進行技術轉讓以及在技術轉讓過程中發生的與技術轉讓有關的技術咨詢、技術服務、技術培訓的所得，年凈收入在三十萬元以下的，可暫免征收所得稅；
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;
超過三十萬元的部分，按適用稅率征收所得稅，對其屬于“火炬”計劃開發范圍的高新技術產品，凡符合新產品減免稅條件并按規定減免產品稅、增值稅的稅款，可專項用于技術開發，不計征所得稅。
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.
第八條對內資辦的開發區企業減征或免征的稅款統一作為國家扶持基金，單獨核算，由有關部門監督專項用于高新技術及產品開發。
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.
第九條開發區企業屬聯營企業的，其分給投資方的利潤，應按投資方企業的財務體制，扣除開發區繳納的稅款后，補繳所得稅或上交利潤。
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.
第十條內資辦的開發區企業，一律按照國家現行規定繳納獎金稅。但屬下列單項獎勵金，可不征收獎金稅：
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）從其留用的技術轉讓、技術咨詢、技術服務、技術培訓凈收入中提取的獎金，不超過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）高新技術產品出口企業，按國家規定從出口獎勵金中發放給職工的獎金，不超過一點五個月標準工資的部分；
(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）符合國家規定的其它免稅單項獎。
(3) Other tax-free bonus conforming to the national regulations.
上述（一）、（二）兩項合并計算的全年人均免稅獎金額，不足二點五個月標準工資的，按二點五個月標準工資扣除計稅；超出二點五個月標準工資的，按實際免稅獎金扣除計稅。
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.
第十一條內資辦的開發區企業，以自籌資金新技術開發和生產經營用房，按國家產業政策確定征免建筑稅（或投資方向調節稅）。
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.
第十二條開發區企業的貸款，一律在征收所得稅后歸還。
Article 12 All loans of the enterprises in parks shall be paid back after the income tax has been levied.
第十三條開發區內的非開發區企業，按國家現行稅收政策規定執行，不執行本規定。
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.
原認定的開發區企業情況發生變化，已不符合開發區企業條件和標準的，也不再執行本規定。
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.
第十四條過去凡與本規定有抵觸的稅收政策，一律廢止，改按本規定執行。
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.
第十五條本規定由國家稅務局負責解釋。
Article 15 These Regulations are subject to the interpretation of State Administration of Taxation.
第十六條本規定自國務院批準之日起執行。
Article 16 These Regulations shall come into force from the date of approval by the STATE COUNCIL.