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國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定-中英對(duì)照法律英語
青島希尼爾翻譯公司 2016年8月2日整理發(fā)布
國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定
Regulations on the Tax Policy for the National New and High Technology
Industries Parks
第一條為促進(jìn)我國高新技術(shù)產(chǎn)業(yè)的健康發(fā)展，進(jìn)一步推動(dòng)高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)建設(shè)，制定本規(guī)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(guī)定的適用范圍，限于經(jīng)國務(wù)院批準(zhǔn)設(shè)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(rèn)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 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(fā)區(qū)和開發(fā)區(qū)企業(yè)的認(rèn)定條件和標(biāo)準(zhǔn)，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 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(fā)區(qū)企業(yè)從被認(rèn)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(fā)區(qū)企業(yè)出口產(chǎn)品的產(chǎn)值達(dá)到當(dāng)年總產(chǎn)值70％以上的，經(jīng)稅務(wù)機(jī)關(guān)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(fā)區(qū)企業(yè)，經(jīng)企業(yè)申請(qǐng)，稅務(wù)機(jī)關(guān)批準(zhǔn)，從投產(chǎn)年度起，二年內(nèi)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(duì)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(qǐng)稅務(wù)機(jī)關(guān)批準(zhǔn)，可從開發(fā)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(jīng)濟(jì)特區(qū)和經(jīng)濟(jì)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(jì)技術(shù)開發(fā)區(qū)的各項(xiàng)稅收政策，不受前兩項(xiàng)規(guī)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(jīng)批準(zhǔn)在一定期限內(nèi)給予適當(dāng)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(duì)內(nèi)資辦的開發(fā)區(qū)企業(yè)，其進(jìn)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(wù)、技術(shù)培訓(xùn)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(duì)其屬于“火炬”計(jì)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(xiàng)用于技術(shù)開發(fā)，不計(jì)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(duì)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(dú)核算，由有關(guān)部門監(jiān)督專項(xiàng)用于高新技術(shù)及產(chǎn)品開發(fā)。
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(fā)區(qū)企業(yè)屬聯(lián)營企業(yè)的，其分給投資方的利潤，應(yīng)按投資方企業(yè)的財(cái)務(wù)體制，扣除開發(fā)區(qū)繳納的稅款后，補(bǔ)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(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(jiǎng)金稅。但屬下列單項(xiàng)獎(jiǎng)勵(lì)金，可不征收獎(jiǎng)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:
?。ㄒ唬钠淞粲玫募夹g(shù)轉(zhuǎn)讓、技術(shù)咨詢、技術(shù)服務(wù)、技術(shù)培訓(xùn)凈收入中提取的獎(jiǎng)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(shù)產(chǎn)品出口企業(yè)，按國家規(guī)定從出口獎(jiǎng)勵(lì)金中發(fā)放給職工的獎(jiǎng)金，不超過一點(diǎn)五個(gè)月標(biāo)準(zhǔn)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(guī)定的其它免稅單項(xiàng)獎(jiǎng)。
(3) Other tax-free bonus conforming to the national regulations.
上述（一）、（二）兩項(xiàng)合并計(jì)算的全年人均免稅獎(jiǎng)金額，不足二點(diǎn)五個(gè)月標(biāo)準(zhǔn)工資的，按二點(diǎn)五個(gè)月標(biāo)準(zhǔn)工資扣除計(jì)稅；超出二點(diǎn)五個(gè)月標(biāo)準(zhǔn)工資的，按實(shí)際免稅獎(jiǎng)金扣除計(jì)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(nèi)資辦的開發(fā)區(qū)企業(yè)，以自籌資金新技術(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-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(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 the enterprises in parks shall be paid back after the
income tax has been 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 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(rèn)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(biāo)準(zhǔn)的，也不再執(zhí)行本規(guī)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(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 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(guī)定由國家稅務(wù)局負(fù)責(zé)解釋。
Article 15 These Regulations are subject to the interpretation of State
Administration of Taxation.
第十六條本規(guī)定自國務(wù)院批準(zhǔn)之日起執(zhí)行。
Article 16 These Regulations shall come into force from the date of approval
by the STATE COUNCIL.
中英對(duì)照法規(guī) 英文法規(guī) 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定中英雙語 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定中英對(duì)照 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)稅收政策的規(guī)定英語版
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