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PROVISIONAL REGULATIONS OF BEIJING MUNICIPALITY CONCERNING THE NEW TECHNOLOGY INDUSTRY DEVELOPMENT ZONE
(Approved on May 10, 1988 by the State Council and Promulgated on May 20, 1988 by the Beijing Municipal People's Government)
| | 北京市新技术产业开发试验区暂行条例
（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）
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Article 1. These Regulations are formulated to accelerate the direct integration of science and technology with production, to encourage the optimum combination of science and technology with other production factors, and to promote the establishment of the New Technology Industry Development Zone.
| | 第一条 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。
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Article 2.An export-oriented New Technology Industry Development Zone shall be established in the area of approximately 100 square kilometers in Haidian District of Beijing Municipality.It is centered in the Zhongguan Village area.
The extent of geographic area of the New Technology Industry Development Zone shall be determined by the Beijing Municipal People's Government.
| | 第二条 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）。
试验区的具体范围，由北京市人民政府规划。
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Article 3.These Regulations apply to technology and knowledge-intensive economic entities which are engaged in research and development, producing or marketing one or several kinds of new technology and related products.
The scope of new technology and related products shall be determined by the Beijing Municipal People's Government according to the list formulated by the State Science and Technology Commission.
The proportion of the technology based income of a new technology enterprise, and its research and development expenditure,and the value of its new technology products shall be determined by the Beijing Municipality People's Government after consultation with the State Science and Technology Commission.
| | 第三条 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。
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。
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。
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Article 4. After examination and verification by a competent department authorized by the Beijing Municipal People's Government,a new technology enterprise in the New Technology Industry Development Zone shall register with the State Administration of Industry and Commerce according to the relevant state regulations.
| | 第四条 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。
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Article 5. A new technology enterprise in the New Technology Industry Development Zone shall enjoy the following preferential treatment of tax reduction and exemption:
| | 第五条 对试验区的新技术企业，实行下列减征或免征税收的优惠：
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(1) income tax of a new technology enterprise shall be levied at the reduced rate of 15%. The value of export of the new technology enterprise reaches 40% or more than its total annual production output, income tax shall be levied at the reduced rate of 10%, subject to examination and approval by the tax department;
| | （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。
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(2) a new technology enterprise shall be exempted from income tax payment for its first three years of the operation. After the approval by the competent department authorized by the Beijing Municipal People's Government,the new technology enterprise may pay one-half of the above-mentioned tax rate from the fourth to the sixth year of its operation;
| | （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。
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(3) exemption from purchasing bonds for national key construction projects may be granted, subject to approval by the Beijing Municipal People's Government;
| | （三）经北京市人民政府批准，可以免购国家重点建设债券。
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(4) from 1988, construction tax on building constructed with self-raised funds for the purpose of production and operation of the new technology enterprise shall be exempted for five years.
．．．．．． | | （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。
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。
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