{0>第十三条 高新技术企业的商务、技术人员一年内多次出国的，按国办发[1990]9号文件执行。<}0{>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.<0}

{0>第十四条 各地区、各部门在安排劳动就业和招收职工时，要优先考虑高新技术企业对大学生、研究生、留学生和归国专家的需求。<}0{>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.<0}

{0>第十五条 经国家批准的高新技术产业开发区所在地的省、自治区、直辖市或计划单列市人民政府可根据本规定制定具体实施办法。<}0{>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.<0}

{0>第十六条 国家科委会同有关部门将定期对高新技术产业开发区进行检查。<}0{>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. <0}

{0>对于其中管理不善或进展缓慢的国家高新技术产业开发区，将中止其优惠政策的实行，直至取消其国家高新技术产业开发区的资格。<}0{>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.<0}

{0>第十七条 本规定由国家科委和有关部门负责解释。<}0{>Article 17 The State Science and Technology Commission and other departments concerned shall be responsible for the interpretation of these Provisions. <0}

{0>第十八条 本规定自国务院批准之日起执行。<}0{>Article 18 These Provisions shall be put into effect as of the date of approval by the State Council.<0}

{0>附件三国家高新技术产业开发区税收政策的规定<}0{>ANNEX III Provisions on the Tax Policy for the National Development Zones for New and High Technology Industries<0}

{0>第一条 为促进我国高新技术产业的健康发展，进一步推动高新技术产业开发区建设，制定本规定。<}0{>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.<0}

{0>第二条 本规定的适用范围，限于经国务院批准设立的高新技术产业开发区（以下简称开发区）内被认定的高新技术企业（以下简称开发区企业）。<}0{>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.<0}

{0>第三条 开发区和开发区企业的认定条件和标准，高新技术及其产品的范围，按国家科委制定的统一规定执行。<}0{>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.<0}

{0>第四条 开发区企业从被认定之日起，减按15％的税率征收所得税。<}0{>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.<0}

{0>第五条 开发区企业出口产品的产值达到当年总产值70％以上的，经税务机关核定，减按10％的税率征收所得税。<}0{>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.<0}

{0>第六条 新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。<}0{>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. <0}

{0>对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开始获利年度起，头二年免征所得税。 <}0{>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. <0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>第七条 对内资办的开发区企业，其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得，年净收入在三十万元以下的，可暂免征收所得税；超过三十万元的部分，按适用税率征收所得税。<}0{>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. <0}

{0>对其属于“火炬”计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。<}0{>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 val

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