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:
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;
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.
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.
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.
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.
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.
(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;
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.
(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.
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:
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.
(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.