{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 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. <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{>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. <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 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policy enacted in the past, in the event that they come into conflict with these Regulations, shall be abolished and superseded by these Regulations. <0}

{0>第十五条本规定由国家税务局负责解释。<}0{>Article 15 These Regulations are subject to the interpretation of State Administration of Taxation. <0}

{0>第十六条本规定自国务院批准之日起执行。<}0{>Article 16 These Regulations shall come into force from the date of approval by the STATE COUNCIL. <0}

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