{0>第八条 对内资办的开发区企业减征或免征的税款统一作为国家扶持基金，单独核算，由有关部门监督专项用于高新技术及产品的开发。<}0{>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.<0}

{0>第九条 开发区企业属联营企业的，其分给投资方的利润，应按投资方企业的财务体制，扣除开发区缴纳的税款后，补缴所得税或上缴利润。<}0{>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.<0}

{0>第十条 内资办的开发区企业，一律按照国家现行规定缴纳奖金税。但属下列单项奖励金，可不征收奖金税: <}0{>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: <0}

{0>（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；<}0{>(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; <0}

{0>（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；<}0{>(2) 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; <0}

{0>（三）符合国家规定的其它免税单项奖。<}0{>(3) other individual tax-free bonuses which comply with the State provisions.<0}

{0>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。<}0{>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.<0}

{0>第十一条 内资办的开发区企业，以自筹资金新建技术开发和生产经营用房，按国家产业政策确定征免建筑税（或投资方向调节税）。<}0{>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.<0}

{0>第十二条 开发区企业的贷款，一律在征收所得税后归还。<}0{>Article 12 All loans of development zone enterprises shall be reimbursed after the income tax is levied.<0}

{0>第十三条 开发区内的非开发区企业，按国家现行税收政策规定执行，不执行本规定。<}0{>Article 13 Non-development zone enterprises in the development zones shall act on the existing tax policy of the State instead of these Provisions. <0}

{0>原认定的开发区企业情况发生变化，已不符合开发区企业条件和标准的，也不再执行本规定。<}0{>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.<0}

{0>第十四条 过去凡与本规定有抵触的税收政策，一律废止，改按本规定执行。<}0{>Article 14 Previously enacted tax policies which contravene these Provisions shall, without exception, be abolished and superseded by these Provisions.<0}

{0>第十五条 本规定由国家税务局负责解释。<}0{>Article 15 The State Tax Bureau shall be responsible for the interpretation of these Provisions.<0}

{0>第十六条 本规定自国务院批准之日起执行。<}0{>Article 16 These Provisions shall be put into effect as of the date of approval by the State Council. <0}

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