KYB CHINA(1988年5月10日国务院批准 1988年5月20日北京市人民政府发布)
(Approved by the State Council on May 10, 1988; Promulgated by the People's Government of Beijing Municipality on May 20, 1988)
为促进科学技术和生产直接结合，科学技术和其他生产要素优化组合，推动技术、经济的发展，扶植新技术产业开发试验区创建，制定本条例。
These Regulations are formulated to promote the direct integration of science and technology with production, optimize the combination of science and technology with other production factors, promote technological and economic development, and support the establishment of the New Technology Industry Development Pilot Zone.
以中关村地区为中心，在北京市海淀区划出一百平方公里左右的区域，建立外向型、开放型的新技术产业开发试验区(以下简称试验区)。
An export-oriented and open new technology industry development pilot zone (hereinafter referred to as the Pilot Zone) shall be established in an area of approximately 100 square kilometers within Haidian District, Beijing, centered on the Zhongguancun area.
试验区的具体范围，由北京市人民政府规划。
The specific scope of the Pilot Zone shall be planned by the People's Government of Beijing Municipality.
本条例适用于研究、开发、生产、经营一种或多种新技术及其产品的技术密集、智力密集的经济实体。
These Regulations apply to technology-intensive and intelligence-intensive economic entities that research, develop, produce, or operate one or more new technologies and their products.
新技术及其产品的范围，由北京市人民政府根据国家科学技术委员会制订的目录另行规定。
The scope of new technologies and their products shall be separately prescribed by the People's Government of Beijing Municipality in accordance with the catalogue formulated by the State Science and Technology Commission.
新技术企业的技术性收入、研究开发经费、新产品产值等比例标准，由北京市人民政府商国家科学技术委员会制定。
The proportional standards for technology income, research and development expenditure, and output value of new products of new technology enterprises shall be formulated by the People's Government of Beijing Municipality in consultation with the State Science and Technology Commission.
试验区内的新技术企业，经北京市人民政府指定的部门认定后，按照国家有关规定，到工商行政管理部门登记。
New technology enterprises within the Pilot Zone shall, after being recognized by the department designated by the People's Government of Beijing Municipality, register with the administrative department for industry and commerce in accordance with relevant state regulations.
对试验区的新技术企业，实行下列减征或免征税收的优惠：
The following tax reductions or exemptions shall be granted to new technology enterprises in the Pilot Zone:
(一)减按15%税率征收所得税。企业出口产品的产值达到当年总产值40%以上的，经税务部门核定，减按10%税率征收所得税。
(1) Income tax shall be levied at a reduced rate of 15%. If the output value of exported products reaches more than 40% of the total annual output value, income tax shall be levied at a reduced rate of 10% upon verification by the tax authorities.
(二)新技术企业自开办之日起，三年内免征所得税。经北京市人民政府指定的部门批准，第四至六年可按前项规定的税率，减半征收所得税。
(2) New technology enterprises shall be exempted from income tax for three years from the date of establishment. With the approval of the department designated by the People's Government of Beijing Municipality, income tax may be levied at half of the rate specified in the preceding paragraph for the fourth to sixth years.
(三)经北京市人民政府批准，可以免购国家重点建设债券。
(3) With the approval of the People's Government of Beijing Municipality, they may be exempted from purchasing key national construction bonds.
(四)以自筹资金新建技术开发的生产、经营性用房，自1988年起，五年内免征建筑税。
(4) For production and operation premises newly built with self-raised funds for technology development, the construction tax shall be exempted for five years starting from 1988.
试验区内设立的外商投资企业，符合新技术企业标准的，适用以上减征或者免征税收的优惠。
Foreign-invested enterprises established in the Pilot Zone that meet the standards for new technology enterprises shall enjoy the above tax reductions or exemptions.
试验区内新技术企业的生产、经营性基本建设项目，按照统一规划安排建设，不纳入固定资产投资规模，并简化审批手续，优先安排施工。
Production and operation capital construction projects of new technology enterprises in the Pilot Zone shall be arranged and constructed according to unified planning, shall not be included in the scale of fixed asset investment, and the approval procedures shall be simplified with priority given to construction.
试验区内的新技术企业生产出口产品所需的进口原材料和零部件，免领进口许可证，海关凭合同和北京市人民政府指定部门的批准文件验收。经海关批准，在试验区内可以设立保税仓库、保税工厂，海关按照进料加工，对进口的原材料和零部件进行监管；按实际加工出口数量，免征进口关税和进口环节产品税或增值税。出口产品免征出口关税。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。属于国家限制进口或者实行进口许可证管理的产品，需按国家有关规定补办进口批件或进口许可证。
Imported raw materials and components needed by new technology enterprises in the Pilot Zone for the production of export products shall be exempted from import licenses. Customs shall release them upon the contract and the approval document of the department designated by the People's Government of Beijing Municipality. With the approval of Customs, bonded warehouses and bonded factories may be established in the Pilot Zone. Customs shall supervise the imported raw materials and components according to the processing of imported materials; import customs duties and product tax or value-added tax at the import stage shall be exempted based on the actual quantity processed for export. Export products shall be exempted from export customs duties. Bonded goods transferred for domestic sale must be approved by the original approving department and permitted by Customs, and taxes shall be paid according to regulations. For products subject to state import restrictions or import license management, import approval documents or import licenses shall be obtained in accordance with relevant state regulations.
新技术企业用于新技术开发，进口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，五年内免征进口关税。
For instruments and equipment that cannot be produced domestically and are imported by new technology enterprises for new technology development, import customs duties shall be exempted for five years upon examination and approval by Customs based on the approval document of the approving department.
海关可在试验区内设置机构或派驻监督小组。
Customs may set up offices or dispatch supervision teams within the Pilot Zone.
所有减免的税款，作为“国家扶植基金”，由企业专项用于新技术开发和生产的发展，不得用于集体福利和职工分配。
All tax reductions and exemptions shall be treated as a 'State Support Fund' and shall be used by the enterprise specifically for new technology development and production expansion, and shall not be used for collective welfare or employee distribution.
银行对试验区内的新技术企业予以贷款支持，并每年从收回的技术改造贷款中，划出一定数额用于新技术开发。对外向型的新技术企业，优先提供外汇贷款。
Banks shall provide loan support to new technology enterprises in the Pilot Zone, and each year shall allocate a certain amount from the recovered technical transformation loans for new technology development. For export-oriented new technology enterprises, foreign exchange loans shall be provided on a priority basis.
自本条例实施起三年内，银行每年提供一定数额的专项贷款，用于试验区内新技术企业的发展和建设(包括基本建设)，专款专用，由银行周转使用。银行每年给试验区安排发行长期债券的一定额度，用于向社会筹集资金，支持新技术开发。
Within three years from the implementation of these Regulations, banks shall provide a certain amount of special loans each year for the development and construction (including capital construction) of new technology enterprises in the Pilot Zone, which shall be used for specific purposes and rotated by the banks. Banks shall arrange a certain quota of long-term bonds for the Pilot Zone each year to raise funds from society to support new technology development.
新技术企业所用贷款，经税务部门批准，可以税前还贷。使用贷款进行基本建设的，不受存足半年才能使用等规定的限制。
Loans used by new technology enterprises may be repaid with pre-tax profits upon approval by the tax authorities. For loans used for capital construction, the restriction that funds must be deposited for six months before use shall not apply.
试验区内的银行可从利息收入中提取一定比例，建立贷款风险基金。试验区内可设立中外合资的风险投资公司。
Banks in the Pilot Zone may set aside a certain proportion from interest income to establish a loan risk fund. Sino-foreign joint venture venture capital companies may be established in the Pilot Zone.
试验区设立新技术产品进出口公司。有条件的新技术企业，由北京市人民政府授予外贸经营权，自负盈亏，承担出口计划；经国家有关部门批准，可以在国外设立分支机构。新技术企业出口所创外汇，三年内全额留给企业；从第四年起，地方和创汇企业二八分成。
A new technology product import and export company shall be established in the Pilot Zone. Qualified new technology enterprises shall be granted foreign trade operation rights by the People's Government of Beijing Municipality, shall be responsible for their own profits and losses, and shall undertake export plans; with the approval of relevant state departments, they may establish branches abroad. Foreign exchange earned by new technology enterprises from exports shall be fully retained by the enterprise for three years; from the fourth year, it shall be shared between the local government and the enterprise in a ratio of 20:80.
试验区内，对外经济技术交流和产品出口业务较多的新技术企业，其商务、技术人员一年内多次出国的，第一次由北京市人民政府审批，以后由企业自行审批。
For new technology enterprises in the Pilot Zone that have a high volume of foreign economic and technological exchanges and product export business, if their business and technical personnel need to travel abroad multiple times within one year, the first trip shall be approved by the People's Government of Beijing Municipality, and subsequent trips may be approved by the enterprise itself.
试验区内的新技术企业，用于新技术和新技术产品开发的仪器、设备，可以实行快速折旧。
New technology enterprises within the pilot zone may adopt accelerated depreciation for instruments and equipment used in the development of new technologies and new technology products.
试验区内新技术企业开发的新产品，可自行制定试销价格。经营国家没有统一定价的新技术产品，可以自行定价。
New products developed by new technology enterprises within the pilot zone may set their own trial sale prices. For new technology products for which the state has not set a unified price, the enterprises may set their own prices.
鼓励科研单位、学校和企业中的科技人员在试验区内的新技术企业中兼职，兴办、领办、承包各种形式的新技术企业，或离职到新技术企业任职。有关部门要积极支持并提供方便，保障他们的合法权益。
Scientific and technical personnel from research institutions, schools, and enterprises are encouraged to take part-time positions in new technology enterprises within the pilot zone, to establish, lead, or contract various forms of new technology enterprises, or to leave their posts to work in new technology enterprises. Relevant departments shall actively support and provide convenience to protect their legitimate rights and interests.
允许新技术企业招聘大专毕业生、大学毕业生、研究生、留学生和国外专家。
New technology enterprises are permitted to recruit college graduates, university graduates, graduate students, returned overseas students, and foreign experts.
试验区内的新技术企业，免缴奖金税。企业从业人员的收入达到个人收入调节税纳税标准的，照章纳税。
New technology enterprises within the pilot zone are exempt from bonus tax. If the income of enterprise employees reaches the taxable standard for individual income adjustment tax, tax shall be paid in accordance with the law.
试验区内新技术企业所缴各项税款，以1987年税款为基数，新增部分五年内全部返还给海淀区，用于试验区的开发建设，由市财政、税务部门监督使用。
For all taxes paid by new technology enterprises within the pilot zone, with the tax amount of 1987 as the base, the increased portion shall be fully returned to Haidian District within five years for the development and construction of the pilot zone, under the supervision of the municipal finance and tax departments.
北京市人民政府可以根据本条例制定实施办法和单行规定。
The People's Government of Beijing Municipality may formulate implementation measures and separate regulations based on these regulations.
本条例自发布之日起施行。
These regulations shall come into force on the date of promulgation.