{0>（三）高新技术企业生产的出口产品，除国家限制出口或者另有规定的产品以外，都免征出口关税。<}0{>(3) 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.<0}

{0>（四）保税货物转为内销，必须经原审批部门批准和海关许可，并照章纳税。<}0{>(4) 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. <0}

{0>其中属于国家实行配额和进口许可证管理的产品，需按国家有关规定报批补办进口手续和申领进口许可证。<}0{>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.<0}

{0>（五）高新技术企业用于高新技术开发而国内不能生产的仪器和设备，凭审批部门的批准文件，经海关审核后，免征进口关税。<}0{>(5) 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.<0}

{0>海关认为必要时可在高新技术产业开发区内设置机构或派驻监管小组，对进出口货物进行管理。<}0{>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.<0}

{0>第五条 有关进出口业务的规定。<}0{>Article 5 As regards import and export business, it is stipulated as follows: <0}

{0>（一）经经贸部批准可在高新技术产业开发区内设立技术进出口公司，以推动高新技术产品进入国际市场。<}0{>(1) 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.<0}

{0>（二）按国家有关规定，对出口业务开展较好的高新技术企业可授予外贸经营权。<}0{>(2) 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. <0}

{0>根据业务需要，经有关部门批准，高新技术企业可以在国外设立分支机构。<}0{>New and high technology enterprises may, with approval by relevant departments, set up branches overseas according to business needs.<0}

{0>第六条 有关资金信贷的规定。<}0{>Article 6 As regards capital and credits, it is stipulated as follows: <0}

{0>（一）银行对高新技术企业，给予积极支持，尽力安排其开发和生产建设所需资金。<}0{>(1) 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.<0}

{0>（二）银行可给高新技术产业开发区安排发行一定额度的长期债券，向社会筹集资金，支持高新技术产业的开发。<}0{>(2) 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.<0}

{0>（三）有关部门可在高新技术产业开发区建立风险投资基金，用于风险较大的高新技术产品开发。<}0{>(3) 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. <0}

{0>条件比较成熟的高新技术产业开发区，可创办风险投资公司。<}0{>Venture investment companies may be set up in the new and high technology industries development zones where conditions are available.<0}

{0>第七条 高新技术企业的生产、经营性基本建设项目，按照统一规划安排建设，优先纳入当地固定资产投资规模。<}0{>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.<0}

{0>第八条 经当地人民政府批准，高新技术企业可以免购国家重点建设债券。<}0{>Article 8 Approved by the local people’s governments, new and high technology enterprises may be exempted from subscribing for State key construction bonds.<0}

{0>第九条 高新技术企业所开发的高新技术产品，凡是各项指标达到同种进口产品的水平，并具备一定的生产规模，经国家科委会同有关部门审定后，列入国家限制进口商品目录，并按现行进口管理办法控制进口。<}0{>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.<0}

{0>第十条 高新技术企业开发的属于国家控制价格（包括国家定价和国家指导）的新产品，除特定品种须报物价部门定价外，在规定的试销期内，企业可自行制定试销价格，并报物价部门和业务主管部门备案。<}0{>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. <0}

{0>经营不属于国家控制价格的高新技术产品，企业可以自行定价。<}0{>Prices of new and high technology products which are not under the State price control may be fixed by the enterprises themselves.<0}

{0>第十一条 高新技术企业用于高新技术开发和高新技术产品生产的仪器、设备，可实行快速折旧。<}0{>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.<0}

{0>第十二条 在不影响上缴中央财政部分，经当地人民政府批准，高新技术产业开发区中高新技术企业所缴各项税款，以一九九O年为基数，新增部分五年内全部返还高新技术产业开发区，用于开发区的建设。<}0{>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 sha

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