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國務院關(guān)于批準國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)和有關(guān)政策規(guī)定的通知中英雙語
From：青島希尼爾翻譯公司 http://www.googlemapbuilder.com Date: 2016-07-12
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
根據(jù)《中共中央關(guān)于科學技術(shù)體制改革的決定》，近幾年，許多地方在一些知識、技術(shù)密集的大中城市和沿海地區(qū)相繼建立起一些高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)，促進了我國高新技術(shù)產(chǎn)業(yè)的發(fā)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.
為了貫徹《中共中央關(guān)于制定國民經(jīng)濟和社會發(fā)展十年規(guī)劃和“八五”計劃的建議》中關(guān)于“繼續(xù)推進‘火炬’計劃的實施，辦好高新技術(shù)開發(fā)區(qū)”的精神，加快高新技術(shù)產(chǎn)業(yè)的發(fā)展，國務院決定，繼一九八八年批準北京市新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)之后，在各地已建立的高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)中，再選定一批開發(fā)區(qū)作為國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)，并給予相應的優(yōu)惠政策。現(xiàn)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、國務院批準經(jīng)國家科委審定的下列二十一個高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)為國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)：
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：
武漢東湖新技術(shù)開發(fā)區(qū)、南京浦口高新技術(shù)外向型開發(fā)區(qū)、沈陽市南湖科技開發(fā)區(qū)、天津新技術(shù)產(chǎn)業(yè)園區(qū)、西安市新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、成都高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、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‘a(chǎn)n Development Zone
for New Technology Industries； Chengdu Development Zone for New and High
Technology Industries；
威海火炬高技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、中山火炬高技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、長春南湖棗南嶺新技術(shù)工業(yè)園區(qū)、哈爾濱高技術(shù)開發(fā)區(qū)、長沙科技開發(fā)試驗區(qū)、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；
福州市科技園區(qū)、廣州天河高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、合肥科技工業(yè)園、重慶高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、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；
杭州高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、桂林新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、鄭州高技術(shù)開發(fā)區(qū)、蘭州寧臥莊新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)、石家莊高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、濟南市高技術(shù)產(chǎn)業(yè)開發(fā)區(qū)。
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、上海漕河涇新興技術(shù)開發(fā)區(qū)、大連市高新技術(shù)產(chǎn)業(yè)園區(qū)、深圳科技工業(yè)園、廈門火炬高技術(shù)產(chǎn)業(yè)開發(fā)區(qū)、海南國際科技工業(yè)園分別設在經(jīng)濟技術(shù)開發(fā)區(qū)、經(jīng)濟特區(qū)內(nèi)，也確定為國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)。
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、國務院授權(quán)國家科委負責審定各國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)的區(qū)域范圍、面積，并進行歸口管理和具體指導。
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、國務院批準國家科委制定的《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)高新技術(shù)企業(yè)認定條件和辦法》（附件一）、《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)若干政策的暫行規(guī)定》（附件二）和國家稅務局制定的《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定》（附件三），請遵照執(zhí)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、北京市新技術(shù)產(chǎn)業(yè)開發(fā)實驗區(qū)，除固定資產(chǎn)投資規(guī)模管理、出口創(chuàng)匯留成按現(xiàn)行規(guī)定執(zhí)行外，其余仍按《北京市新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)暫行條例》執(zhí)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.
依靠我國自己的科技力量，促進高技術(shù)成果的商品化、產(chǎn)業(yè)化，對于調(diào)整產(chǎn)業(yè)結(jié)構(gòu)，推動傳統(tǒng)產(chǎn)業(yè)的改造，提高勞動生產(chǎn)率，增強國際競爭能力，具有重要意義。
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.
各地區(qū)、各有關(guān)部門對高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)要加強領(lǐng)導，大力扶持，按照國家的有關(guān)政策規(guī)定，促進我國高新技術(shù)產(chǎn)業(yè)健康發(fā)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、 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)高新技術(shù)企業(yè)認定條件和辦法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
第一條 為實施國務院批準的國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)有關(guān)政策規(guī)定，推動我國高新技術(shù)產(chǎn)業(yè)的發(fā)展，制定本辦法。
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.
第二條 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)（以下簡稱開發(fā)區(qū)）內(nèi)的高新技術(shù)企業(yè)，按照本辦法認定。
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.
第三條
省、自治區(qū)、直轄市、計劃單列市科學技術(shù)委員會（以下簡稱省、市科委）是省、自治區(qū)、直轄市計劃單列市人民政府管理開發(fā)區(qū)內(nèi)高新技術(shù)企業(yè)認定工作的主管機關(guān)，負責監(jiān)督本辦法的實施。
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.
開發(fā)區(qū)辦公室在人民政府領(lǐng)導和省、市科委指導監(jiān)督下，具體辦理高新技術(shù)企業(yè)的審批認定事宜。
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.
第四條 根據(jù)世界科學技術(shù)發(fā)展現(xiàn)狀，劃定高新技術(shù)范圍如下：
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）微電子科學和電子信息技術(shù)（1） microelectronics and electronic information technology；
（二）空間科學和航空航天技術(shù)（2） space science and aero/space technology；
（三）光電子科學和光機電一體化技術(shù)（3） photoelectronics and photo-mechanic-electronic
integration technology；
?。ㄋ模┥茖W和生物工程技術(shù)（4） life science and bioengineering technology；
?。ㄎ澹┎牧峡茖W和新材料技術(shù)（5） materials science and new-material technology；
?。┠茉纯茖W和新能源、高效節(jié)能技術(shù)（6） energy science and new energy technology and efficient
energy-saving technology；
?。ㄆ撸┥鷳B(tài)科學和環(huán)境保護技術(shù)（7） ecology science and environmental protection technology；
?。ò耍┑厍蚩茖W和海洋工程技術(shù)（8） earth science and marine engineering technology；
?。ň牛┗疚镔|(zhì)科學和輻射技術(shù)（9） science of fundamental matters and radiation technology；
?。ㄊ┽t(yī)藥科學和生物醫(yī)學工程（10） medicine science and biomedical engineering；
?。ㄊ唬┢渌趥鹘y(tǒng)產(chǎn)業(yè)基礎上應用的新工藝、新技術(shù)。
?。?1） other new processes and technologies applied on the basis of traditional
industries.
本高新技術(shù)范圍將根據(jù)國內(nèi)外高新技術(shù)的不斷發(fā)展而進行補充和修訂，由國家科委發(fā)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.
第五條 高新技術(shù)企業(yè)是知識密集、技術(shù)密集的經(jīng)濟實體。
Article 5 A new and high technology enterprise shall be an intellect-intensive
and technology-intensive economic entity.
開發(fā)區(qū)內(nèi)的高新技術(shù)企業(yè)，必須具備下列各項條件：
The new and high technology enterprise in a development zone shall meet the
following requirements：
?。ㄒ唬氖卤巨k法第四條規(guī)定范圍內(nèi)一種或多種高新技術(shù)及其產(chǎn)品的研究、開發(fā)、生產(chǎn)和經(jīng)營業(yè)務。單純的商業(yè)經(jīng)營除外。
（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；
?。ǘ嵭歇毩⒑怂?、自主經(jīng)營、自負盈虧。
?。?） being independent in accounting and management， and responsible for its
own profits and losses；
?。ㄈ┢髽I(yè)的負責人是熟悉本企業(yè)產(chǎn)品研究、開發(fā)、生產(chǎn)和經(jīng)營的科技人員，并且是本企業(yè)的專職人員。
?。?） 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；
?。ㄋ模┚哂写髮Ｒ陨蠈W歷的科技人員占企業(yè)職工總數(shù)的30％以上；從事高新技術(shù)產(chǎn)品研究、開發(fā)的科技人員應占企業(yè)職工總數(shù)的10％以上。
?。?） 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；
從事高新技術(shù)產(chǎn)品生產(chǎn)或服務的勞動密集型高新技術(shù)企業(yè)，具有大專以上學歷的科技人員占企業(yè)職工總數(shù)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；
?。ㄎ澹┯惺f元以上資金，并有與其業(yè)務規(guī)模相適應的經(jīng)營場所和設施。
?。?） 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；
?。┯糜诟咝录夹g(shù)及其產(chǎn)品研究、開發(fā)的經(jīng)費應占本企業(yè)每年總收入的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；
?。ㄆ撸└咝录夹g(shù)企業(yè)的總收入，一般由技術(shù)性收入、高新技術(shù)產(chǎn)品產(chǎn)值、一般技術(shù)產(chǎn)品產(chǎn)值和技術(shù)性相關(guān)貿(mào)易組成。高新技術(shù)企業(yè)的技術(shù)性收入與高新技術(shù)產(chǎn)品產(chǎn)值的總和應占本企業(yè)當年總收入的50％以上。
?。?） 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；
技術(shù)性收入是指由高新技術(shù)企業(yè)進行的技術(shù)咨詢、技術(shù)轉(zhuǎn)讓、技術(shù)入股、技術(shù)服務、技術(shù)培訓、技術(shù)工程設計和承包、技術(shù)出口、引進技術(shù)消化吸收以及中試產(chǎn)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；
?。ò耍┯忻鞔_的企業(yè)章程和嚴格的技術(shù)、財務管理制度。
?。?） having explicit articles of association and strict technical and financial
management system；
?。ň牛┢髽I(yè)的經(jīng)營期在十年以上。
?。?） having fixed a business duration of 10 years or longer.
第六條 興辦高新技術(shù)企業(yè)，須向開發(fā)區(qū)辦公室提出申請，經(jīng)開發(fā)區(qū)辦公室核定后，由省、市科委批準并發(fā)給高新技術(shù)企業(yè)證書。
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.
第七條 開發(fā)區(qū)辦公室應定期按本辦法第五條規(guī)定的條件，對高新技術(shù)企業(yè)進行考核。
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.
不符合上述條件的高新技術(shù)企業(yè)，不得享受國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)的各項政策規(guī)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.
第八條 列為高新技術(shù)產(chǎn)品的期限一般為五年以內(nèi)，技術(shù)周期較長的高新技術(shù)產(chǎn)品經(jīng)批準可延長至七年。
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.
第九條 高新技術(shù)企業(yè)變更經(jīng)營范圍、合并、分立、轉(zhuǎn)業(yè)、遷移或歇業(yè)的，須經(jīng)開發(fā)區(qū)辦公室審批，并向工商、稅務等部門辦理相應的登記。
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.
第十條 開發(fā)區(qū)內(nèi)，按國家規(guī)定全部核減行政事業(yè)費實行經(jīng)濟自立的全民所有制科研單位，符合本辦法第五條規(guī)定條件的，經(jīng)開發(fā)區(qū)辦公室核定，可轉(zhuǎn)成高新技術(shù)企業(yè)。
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.
第十一條 本辦法替代原由國家科委頒布的《關(guān)于高技術(shù)、新技術(shù)企業(yè)認定條件和標準的暫行規(guī)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.
第十二條 各省、市科委應就本辦法制定實施細則。原有實施細則凡與本辦法不符的，應依據(jù)本辦法修正。
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.
第十三條 本辦法由國家科學技術(shù)委員會負責解釋和修改。
Article 13 The State Science and Technology Commission shall be responsible
for the interpretation and revision of these Measures.
第十四條 本辦法自國務院批準之日起實施。
Article 14 These Measures shall be put into effect as of the date of approval
by the State Council.
附件二：國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)若干政策的暫行規(guī)定ANNEX II Interim Provisions on Policies for the
National Development Zones for New and High Technology Industries
第一條 為進一步扶植我國高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)的建設，推動高新技術(shù)產(chǎn)業(yè)的發(fā)展，制定本規(guī)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.
第二條 本規(guī)定適用于國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)中按照國家科委制定的《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)高新技術(shù)企業(yè)認定條件和辦法》認定的高新技術(shù)企業(yè)。
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.
第三條 本規(guī)定包括除稅收政策之外的各項優(yōu)惠性政策。
Article 3 These Provisions cover all preferential policies except for tax
policy.
第四條 有關(guān)進出口貨物的關(guān)稅優(yōu)惠問題按以下規(guī)定辦理：
Article 4 Matters concerning preferential tariffs and duties on imports and
exports shall be dealt with in accordance with the following stipulations：
?。ㄒ唬┰诟咝录夹g(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)開辦的高新技術(shù)企業(yè)為生產(chǎn)出口產(chǎn)品而進口的原材料和零部件，免領(lǐng)進口許可證，海關(guān)憑出口合同以及高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)的批準文件驗收。
?。?） 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）經(jīng)海關(guān)批準，高新技術(shù)企業(yè)可以在高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)設立保稅倉庫、保稅工廠。
?。?） 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.
海關(guān)按照進料加工的有關(guān)規(guī)定，以實際加工出口數(shù)量，免征進口關(guān)稅和進口環(huán)節(jié)產(chǎn)品稅、增值稅。
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.
?。ㄈ└咝录夹g(shù)企業(yè)生產(chǎn)的出口產(chǎn)品，除國家限制出口或者另有規(guī)定的產(chǎn)品以外，都免征出口關(guān)稅。
?。?） 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）保稅貨物轉(zhuǎn)為內(nèi)銷，必須經(jīng)原審批部門批準和海關(guān)許可，并照章納稅。
?。?） 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.
其中屬于國家實行配額和進口許可證管理的產(chǎn)品，需按國家有關(guān)規(guī)定報批補辦進口手續(xù)和申領(lǐng)進口許可證。
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.
?。ㄎ澹└咝录夹g(shù)企業(yè)用于高新技術(shù)開發(fā)而國內(nèi)不能生產(chǎn)的儀器和設備，憑審批部門的批準文件，經(jīng)海關(guān)審核后，免征進口關(guān)稅。
?。?） 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.
海關(guān)認為必要時可在高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)設置機構(gòu)或派駐監(jiān)管小組，對進出口貨物進行管理。
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.
第五條 有關(guān)進出口業(yè)務的規(guī)定。
Article 5 As regards import and export business， it is stipulated as follows：
（一）經(jīng)經(jīng)貿(mào)部批準可在高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)設立技術(shù)進出口公司，以推動高新技術(shù)產(chǎn)品進入國際市場。
?。?） 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.
?。ǘ┌磭矣嘘P(guān)規(guī)定，對出口業(yè)務開展較好的高新技術(shù)企業(yè)可授予外貿(mào)經(jīng)營權(quán)。
?。?） 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.
根據(jù)業(yè)務需要，經(jīng)有關(guān)部門批準，高新技術(shù)企業(yè)可以在國外設立分支機構(gòu)。
New and high technology enterprises may， with approval by relevant
departments， set up branches overseas according to business needs.
第六條 有關(guān)資金信貸的規(guī)定。
Article 6 As regards capital and credits， it is stipulated as follows：
?。ㄒ唬┿y行對高新技術(shù)企業(yè)，給予積極支持，盡力安排其開發(fā)和生產(chǎn)建設所需資金。
?。?） 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.
?。ǘ┿y行可給高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)安排發(fā)行一定額度的長期債券，向社會籌集資金，支持高新技術(shù)產(chǎn)業(yè)的開發(fā)。
?。?） 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）有關(guān)部門可在高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)建立風險投資基金，用于風險較大的高新技術(shù)產(chǎn)品開發(fā)。
?。?） 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.
條件比較成熟的高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)，可創(chuàng)辦風險投資公司。
Venture investment companies may be set up in the new and high technology
industries development zones where conditions are available.
第七條 高新技術(shù)企業(yè)的生產(chǎn)、經(jīng)營性基本建設項目，按照統(tǒng)一規(guī)劃安排建設，優(yōu)先納入當?shù)毓潭ㄙY產(chǎn)投資規(guī)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.
第八條 經(jīng)當?shù)厝嗣裾鷾剩咝录夹g(shù)企業(yè)可以免購國家重點建設債券。
Article 8 Approved by the local people‘s governments， new and high technology
enterprises may be exempted from subscribing for State key construction bonds.
第九條
高新技術(shù)企業(yè)所開發(fā)的高新技術(shù)產(chǎn)品，凡是各項指標達到同種進口產(chǎn)品的水平，并具備一定的生產(chǎn)規(guī)模，經(jīng)國家科委會同有關(guān)部門審定后，列入國家限制進口商品目錄，并按現(xiàn)行進口管理辦法控制進口。
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.
第十條
高新技術(shù)企業(yè)開發(fā)的屬于國家控制價格（包括國家定價和國家指導）的新產(chǎn)品，除特定品種須報物價部門定價外，在規(guī)定的試銷期內(nèi)，企業(yè)可自行制定試銷價格，并報物價部門和業(yè)務主管部門備案。
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.
經(jīng)營不屬于國家控制價格的高新技術(shù)產(chǎn)品，企業(yè)可以自行定價。
Prices of new and high technology products which are not under the State price
control may be fixed by the enterprises themselves.
第十一條 高新技術(shù)企業(yè)用于高新技術(shù)開發(fā)和高新技術(shù)產(chǎn)品生產(chǎn)的儀器、設備，可實行快速折舊。
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.
第十二條
在不影響上繳中央財政部分，經(jīng)當?shù)厝嗣裾鷾?，高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)中高新技術(shù)企業(yè)所繳各項稅款，以一九九O年為基數(shù)，新增部分五年內(nèi)全部返還高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)，用于開發(fā)區(qū)的建設。
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.
第十三條 高新技術(shù)企業(yè)的商務、技術(shù)人員一年內(nèi)多次出國的，按國辦發(fā)[1990]9號文件執(zhí)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.
第十四條 各地區(qū)、各部門在安排勞動就業(yè)和招收職工時，要優(yōu)先考慮高新技術(shù)企業(yè)對大學生、研究生、留學生和歸國專家的需求。
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.
第十五條 經(jīng)國家批準的高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)所在地的省、自治區(qū)、直轄市或計劃單列市人民政府可根據(jù)本規(guī)定制定具體實施辦法。
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.
第十六條 國家科委會同有關(guān)部門將定期對高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)進行檢查。
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.
對于其中管理不善或進展緩慢的國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)，將中止其優(yōu)惠政策的實行，直至取消其國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)的資格。
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.
第十七條 本規(guī)定由國家科委和有關(guān)部門負責解釋。
Article 17 The State Science and Technology Commission and other departments
concerned shall be responsible for the interpretation of these Provisions.
第十八條 本規(guī)定自國務院批準之日起執(zhí)行。
Article 18 These Provisions shall be put into effect as of the date of
approval by the State Council.
附件三國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定ANNEX III Provisions on the Tax Policy for the National
Development Zones for New and High Technology Industries
第一條 為促進我國高新技術(shù)產(chǎn)業(yè)的健康發(fā)展，進一步推動高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)建設，制定本規(guī)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.
第二條 本規(guī)定的適用范圍，限于經(jīng)國務院批準設立的高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)（以下簡稱開發(fā)區(qū)）內(nèi)被認定的高新技術(shù)企業(yè)（以下簡稱開發(fā)區(qū)企業(yè)）。
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.
第三條 開發(fā)區(qū)和開發(fā)區(qū)企業(yè)的認定條件和標準，高新技術(shù)及其產(chǎn)品的范圍，按國家科委制定的統(tǒng)一規(guī)定執(zhí)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.
第四條 開發(fā)區(qū)企業(yè)從被認定之日起，減按15％的稅率征收所得稅。
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.
第五條 開發(fā)區(qū)企業(yè)出口產(chǎn)品的產(chǎn)值達到當年總產(chǎn)值70％以上的，經(jīng)稅務機關(guān)核定，減按10％的稅率征收所得稅。
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.
第六條 新辦的開發(fā)區(qū)企業(yè)，經(jīng)企業(yè)申請，稅務機關(guān)批準，從投產(chǎn)年度起，二年內(nèi)免征所得稅。
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.
對新辦的中外合資經(jīng)營的開發(fā)區(qū)企業(yè)，合營期在十年以上的，經(jīng)企業(yè)申請稅務機關(guān)批準，可從開始獲利年度起，頭二年免征所得稅。
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.
在經(jīng)濟特區(qū)和經(jīng)濟技術(shù)開發(fā)區(qū)地域范圍內(nèi)的開發(fā)區(qū)企業(yè)，是外商投資企業(yè)的，仍執(zhí)行特區(qū)或經(jīng)濟技術(shù)開發(fā)區(qū)的各項稅收政策，不受前兩項規(guī)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.
免稅期滿后，納稅確有困難的，經(jīng)批準在一定期限內(nèi)給予適當減免稅照顧。
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.
第七條
對內(nèi)資辦的開發(fā)區(qū)企業(yè)，其進行技術(shù)轉(zhuǎn)讓以及在技術(shù)轉(zhuǎn)讓過程中發(fā)生的與技術(shù)轉(zhuǎn)讓有關(guān)的技術(shù)咨詢、技術(shù)服務、技術(shù)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；超過三十萬元的部分，按適用稅率征收所得稅。
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.
對其屬于“火炬”計劃開發(fā)范圍的高新技術(shù)產(chǎn)品，凡符合新產(chǎn)品減免稅條件并按規(guī)定減免產(chǎn)品稅、增值稅的稅款，可專項用于技術(shù)開發(fā)，不計征所得稅。
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.
第八條 對內(nèi)資辦的開發(fā)區(qū)企業(yè)減征或免征的稅款統(tǒng)一作為國家扶持基金，單獨核算，由有關(guān)部門監(jiān)督專項用于高新技術(shù)及產(chǎn)品的開發(fā)。
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.
第九條 開發(fā)區(qū)企業(yè)屬聯(lián)營企業(yè)的，其分給投資方的利潤，應按投資方企業(yè)的財務體制，扣除開發(fā)區(qū)繳納的稅款后，補繳所得稅或上繳利潤。
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.
第十條 內(nèi)資辦的開發(fā)區(qū)企業(yè)，一律按照國家現(xiàn)行規(guī)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 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：
?。ㄒ唬钠淞粲玫募夹g(shù)轉(zhuǎn)讓、技術(shù)咨詢、技術(shù)服務、技術(shù)培訓凈收入中提取的獎金，不超過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；
?。ǘ└咝录夹g(shù)產(chǎn)品出口企業(yè)，按國家規(guī)定從出口獎勵金中發(fā)放給職工的獎金，不超過一點五個月標準工資的部分；
?。?） 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；
?。ㄈ┓蠂乙?guī)定的其它免稅單項獎。
（3） other individual tax-free bonuses which comply with the State provisions.
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 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.
第十一條 內(nèi)資辦的開發(fā)區(qū)企業(yè)，以自籌資金新建技術(shù)開發(fā)和生產(chǎn)經(jīng)營用房，按國家產(chǎn)業(yè)政策確定征免建筑稅（或投資方向調(diào)節(jié)稅）。
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.
第十二條 開發(fā)區(qū)企業(yè)的貸款，一律在征收所得稅后歸還。
Article 12 All loans of development zone enterprises shall be reimbursed after
the income tax is levied.
第十三條 開發(fā)區(qū)內(nèi)的非開發(fā)區(qū)企業(yè)，按國家現(xiàn)行稅收政策規(guī)定執(zhí)行，不執(zhí)行本規(guī)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.
原認定的開發(fā)區(qū)企業(yè)情況發(fā)生變化，已不符合開發(fā)區(qū)企業(yè)條件和標準的，也不再執(zhí)行本規(guī)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.
第十四條 過去凡與本規(guī)定有抵觸的稅收政策，一律廢止，改按本規(guī)定執(zhí)行。
Article 14 Previously enacted tax policies which contravene these Provisions
shall， without exception， be abolished and superseded by these Provisions.
第十五條 本規(guī)定由國家稅務局負責解釋。
Article 15 The State Tax Bureau shall be responsible for the interpretation of
these Provisions.
第十六條 本規(guī)定自國務院批準之日起執(zhí)行。
Article 16 These Provisions shall be put into effect as of the date of
approval by the State Council.
中英對照法規(guī) 英文法規(guī) 國務院關(guān)于批準國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)和有關(guān)政策規(guī)定的通知中英雙語 國務院關(guān)于批準國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)和有關(guān)政策規(guī)定的通知中英對照 國務院關(guān)于批準國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)和有關(guān)政策規(guī)定的通知英語版
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