北京市新技术产业开发试验区暂行条例(附英文)
国务院
北京市新技术产业开发试验区暂行条例(附英文)
国务院
条 例
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。
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。
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。
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。
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：
（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。
（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。
（三）经北京市人民政府批准，可以免购国家重点建设债券。
（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。
第六条 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。
第七条 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。
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。
海关可在试验区内设置机构或派驻监督小组。
第八条 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。
第九条 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。
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。
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。
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。
第十条 试验区内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。
第十一条 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。
第十二条 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。
第十三条 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。
第十四条 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。
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。
第十五条 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。
第十六条 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。
第十七条 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。
第十八条 本条例自发布之日起施行。
INTERIM REGULATIONS OF THE BEIJING MUNICIPALITY CONCERNING THEEXPERIMENTAL AREA FOR DEVELOPING NEW-TECHNOLOGY INDUSTRIES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS OF THE BEIJING MUNICIPALITY CONCERNING THE
EXPERIMENTAL AREA FOR DEVELOPING NEW-TECHNOLOGY INDUSTRIES
(Approved by the State Council of the People's Republic of China
on May 10, 1988 and promulgated by the People's Government of the Beijing
Municipality on May 20, 1988)
Article 1
These Regulations are formulated for the purpose of facilitating the
direct integration of science and technology with production and the
optimal combination of science and technology with other production
factors, promoting technical and economic development and supporting the
establishment of an experimental area for developing new-technology
industries.
Article 2
An area of approximately 100 square kilometres with the Zhongguancun Area
as its centre shall be delineated in the Haidian District of the Beijing
Municipality for the establishment of an export-oriented, open
experimental area for developing new-technology industries (hereinafter
referred to as the "experimental area"). The limits of the experimental
area shall be planned and delineated by the People's Government of the
Beijing Municipality.
Article 3
These Regulations shall apply to technology-intensive and intelligence-
intensive economic entities that are engaged in the research, development,
production and management of one or many types of their new technologies
and the products thereof. The scope of new technologies and the products
thereof shall be separately prescribed by the People's Government of the
Beijing Municipality in accordance with the catalogues drawn up by the
State Science and Technology Commission.
The proportional standards of the technical income, research and
development expenditure and output value of new products of new-technology
enterprises shall be formulated by the People's Government of the Beijing
Municipality in consultation with the State Science and Technology
Commission.
Article 4
The new-technology enterprises in the experimental area shall, after
confirmation by the departments designated by the People's Government of
the Beijing Municipality, register with the administrative department for
industry and commerce in accordance with the pertinent provisions of the
State.
Article 5
With respect to the new-technology enterprises in the experimental area,
the following preferential treatment in the form of reduction of, and
exemption from, taxes shall be effected:
(1) income tax shall be levied at a reduced rate of 15 percent. With
respect to an enterprise whose output value of export products amounts to
over 40 percent of the total output value of the same year, income tax
shall, upon verification by the tax department, be levied at a reduced
rate of 10 percent.
(2) a new-technology enterprise shall be exempted from income tax in the
first three years following its inauguration and shall, upon approval by a
department designated by the People's Government of the Beijing
Municipality, be allowed a 50 percent reduction on the basis of the income
tax rates prescribed in paragraph 1 of this Article in the fourth through
sixth years.
(3) a new-technology enterprise may, upon approval by the People's
Government of the Beijing Municipality, be exempted from buying the bonds
for key construction projects issued by the State.
(4) houses of a productive and business nature built for technological
development with self-raised funds shall be exempted from building tax in
the five years beginning from 1988.
The above-mentioned preferential treatment in the form of reduction of,
and exemption from, taxes shall be applicable to the enterprises with
foreign investment established in the experimental area that measure up to
the standards of a new-technology enterprise.
Article 6
The capital construction projects of the new-technology enterprises in the
experimental area that are of a productive and business nature shall be
arranged for construction in accordance with the unified planning. They
shall not be incorporated into the scale of fixed assets investment.
Procedures for examination and approval shall be simplified and priority
shall be given to their construction.
Article 7
No import licence shall be required for imported raw materials and parts
and components that are needed for the production of export products by a
new-technology enterprise in the experimental area and the Customs shall
inspect and grant clearance on the strength of the contract and the
document of approval issued by the department designated by the People's
Government of the Beijing Municipality. Bonded warehouses and bonded
factories may, upon approval by the Customs, be built in the experimental
area and the Customs shall exercise supervision and control over the
imported raw materials and parts and components in the same way as it
deals with imported materials for processing. The Customs shall, based on
the actual processed and exported quantities, grant exemption from import
duties and product tax on the link of import or value added tax. Export
products shall be exempted from export duties. Bonded goods that are to be
shifted to the domestic market shall be subject to the approval of the
original examining and approving department and the permission of the
Customs and the taxes thereon shall be levied in accordance with the
relevant regulations. With respect to products the import of which is
restricted by the State or which are controlled by the State import
licencing system, the procedures shall be made up for to obtain the
document of approval for import or an import licence in accordance with
the pertinent provisions of the State. If a new-technology enterprise is
to import instruments and equipment for the development of new technology
because China is not capable of producing them, they shall, on the
strength of the document of approval issued by the examining and approving
department and upon verification by the Customs, be exempted from import
duties for the next five years.
The Customs may establish an agency or station a supervising group in the
experimental area.
Article 8
The money resulting from the exemption from, or reduction of, taxes shall
be placed on the State Supporting Fund and be used by the enterprises
exclusively for the development of new technology and production and may
not be used for collective welfare or for distribution among the workers
and staff.
Article 9
The banks shall support the new-technology enterprises in the experimental
areas by means of providing loans and shall allocate every year a certain
amount from the repaid loans for technological transformation to be used
for the development of new technology. Export-oriented new-technology
enterprises shall be granted the priority of being provided with loans in
foreign exchange. The banks shall, for three years following the day on
which these Regulations go into effect, appropriate every year a certain
amount of special loans to be used exclusively for the development and
construction (including capital construction) of the new-technology
enterprises in the experimental area. This special fund shall be for the
exclusive use mentioned above and the banks shall control the turnover in
its use. The banks shall arrange every year for the experimental area to
issue a certain amount of long-term bonds to raise funds from society to
support the development of new technology.
A new-technology enterprise may, upon approval by the tax department,
repay the loans it has used before tax. If the loans are to be used for
capital construction, they shall not be restricted by such provisions as
having to be deposited for half a year and longer before they are used.
The banks in the experimental area may draw a certain proportion from
their interest income and found a loan risk fund. Chinese-foreign joint
risk investment companies may be established in the experimental area.
Article 10
New-technology products import and export companies shall be established
in the experimental area. New-technology enterprises that possess the
necessary conditions shall be granted the right to foreign trade business
operations by the People's Government of the Beijing Municipality and
undertake export plans, assuming full responsibility for their own profits
and losses. They may, upon approval by the State departments concerned,
establish branch offices abroad. The foreign exchange earned by a new-
technology enterprise shall be retained entirely by the enterprise for the
first three years and shall, from the fourth year on, be divided between
the local authorities and the foreign exchange earning enterprise, with 20
percent going to the former and 80 percent retained by the latter.
Article 11
With respect to new-technology enterprises in the experimental area that
have relatively many economic and technical exchanges with foreign
countries or relatively much products export business, if their commercial
and technical personnel have to go abroad many times in a year, their
first visit abroad shall be examined and approved by the People's
Government of the Beijing Municipality and the later ones shall be
examined and approved by the respective enterprises themselves.
Article 12
Instruments and equipment that are used by a new-technology enterprise in
the experimental area for the development of new technology and the
products thereof may be granted fast depreciation.
Article 13
New-technology enterprises in the experimental area may fix trial sale
prices for the new products developed by themselves. If they handle the
new-technology products that have not been unifiedly priced by the State,
they may fix the prices for these products themselves.
Article 14
Technical personnel working in scientific research institutions, schools
and enterprises are encouraged to do part-time jobs in the new-technology
enterprises in the experimental area, or launch, lead the running of or
contract various kinds of new-technology enterprises, or leave their jobs
to take up positions in the new-technology enterprises. The departments
concerned shall give them active support, provide convenience and protect
their legitimate rights and interests.
New-technology enterprises shall be permitted to recruit graduating junior
college students, graduating university students, postgraduates, returned
students and foreign experts.
Article 15
New-technology enterprises in the experimental area shall be exempted from
bonus tax. If the personal income of a person employed in such an
enterprise reaches the standard where the regulatory tax for personal
income shall be payable, a tax shall be levied in accordance with the
relevant regulations.
Article 16
With respect to the various taxes paid by the new-technology enterprises
in the experimental area, the whole amount that has been increased on top
of the taxes paid in 1987, which are used as the radix, shall for five
years be returned to the Haidian District. This amount shall be used for
the development and construction of the experimental area and its use
shall be supervised by the municipal financial and tax departments.
Article 17
The People's Government of the Beijing Municipality may formulate
procedures of implementation and specific implementing provisions in
accordance with these Regulations.
Article 18
These Regulations shall go into effect on the date of promulgation.
1988年5月20日
太原市技术市场管理条例
山西省太原市人大常委会
太原市技术市场管理条例
山西省人大常委会
（1989年8月31日太原市第八届人民代表大会常务委员会第十八次会议通过 1989年11月25日山西省第七届人民代表大会常务委员会第十三次会议批准）
目 录
第一章 总 则
第二章 技术交易
第三章 市场管理
第四章 价款、支付和税收
第五章 技术权益
第六章 奖励和惩罚
第七章 附 则
第一章 总 则
第一条 为加强技术市场管理，维护技术交易各方的合法权益，促进技术商品流通，推动生产力发展，根据《中华人民共和国技术合同法》和国家的有关规定，结合本市实际，制定本条例。
第二条 本条例所称技术市场，是指常设和非常设的技术交易场所以及其他技术交易场合。
第三条 凡在本行政区内法人之间、法人与公民之间、公民之间进行的技术交易都必须遵守本条例。但是，当事人一方是外国的企业、其他组织或个人的合同除外。
第四条 市人民政府对技术市场实行统一领导，市、县（市、区）分级管理，贯彻放开、搞活、扶植、引导的方针。
第二章 技术交易
第五条 技术交易必须遵守国家法律、法规和政策，并遵循自愿平等、互利有偿、诚实信用的原则。
第六条 技术交易的业务范围包括技术开发、技术转让、技术咨询、技术服务、技术培训、技术入股、技术承包、技术中介等。
第七条 技术交易的内容：
（一）新技术、新产品、新工艺、新材料、生物新品种等研究开发成果；
（二）技术项目的可行性论证、技术预测、专题调查和评价报告等；
（三）运用科学技术知识改进产品结构、提高产品质量、降低产品成本、节约资源能耗、保护生态环境、改善经营管理、提高经济效益等技术服务；
（四）专利权转让、专利申请权转让、专利实施许可、非专利技术转让等；
（五）其他可以转化为技术成果的知识或技能。
第八条 进入技术市场的技术商品，一般应是实用、可靠的技术或阶段性成果。
第九条 转让涉及国家安全或者重大利益的保密技术，须经核定密级的机关审批。
危害国家和社会利益的技术，侵犯他人权益的技术，以及国家法律和政策不允许转让的技术不得进入技术市场。
第十条 技术商品经营机构和技术交易中介机构，须经市、县（市、区）科学技术行政管理部门批准，依法办理工商和税务登记手续。进行技工贸一体化经营的，还要办理核准手续。
第三章 市场管理
第十一条 太原市科学技术行政管理部门是全市技术市场的主管机关，负责对全市技术市场的宏观指导，协调各业务部门的关系，对技术经营活动实施统一政策，对技术商品经营机构的审批、技术合同登记和技术交易统计，实行统一管理。
各县（市、区）科学技术行政管理部门、负责本行政区内的技术市场管理工作。
工会、科协等群众团体受太原市科学技术行政管理部门的委托，负责管理本系统的技术交易活动。
第十二条 各级工商行政管理部门，应依法对技术合同和技术经营进行管理。
第十三条 专利技术交易，按照《中华人民共和国专利法》的规定进行管理。
第十四条 技术交易活动，必须依法签订书面合同，并统一使用市科学技术行政管理部门和工商行政管理部门联合印制的技术合同书。需要公证或鉴证的合同应到公证机关或其他有关部门办理手续。
第十五条 科技人员在完成本职工作任务和不侵犯本单位技术权益的前提下，从事业余技术服务，必须具备与服务项目相应的技术资格或能力，并要与接受服务单位或中介机构签定书面合同。服务报酬与支付方式通过合同规定。
第十六条 技术合同签订后，应经市、县（市、区）技术合同登记机构，或由市科学技术行政管理部门委托的单位进行登记。当事人凭登记证明，按照有关规定，申报减免税，申请贷款，提取奖金。
第十七条 技术合同登记机构，负责对技术合同进行认定和登记。根据国家规定，收取工本费。工本费由技术出让方支付。
第四章 价款、支付和税收
第十八条 技术交易价款和支付方式，由交易双方协商议定。
第十九条 全民和集体所有制企业，支付技术交易价款，实行一次总付的在管理费中列支。按新增销售额或新增利润提成的，在实施该项技术后的新增利润中税前列支。
全民所有制事业单位支付技术交易价款，在事业费包干结余或预算外收入中列支，没有事业费包干结余或预算外收入的，在事业费中列支。
第二十条 由单位签订技术合同所获得的收益，可提取一定比例用于直接从事该项技术的工作人员的奖金；非市属大专院校和科研单位，为本市经济建设服务，特别是所有直接为本市农村经济服务的技术合同，提取奖金的数额和比例由市人民政府按有关规定确定。该项奖金不计入单位
奖金总额，不计征奖金税。
第二十一条 技术交易中介方按照协议取得酬金。
第二十二条 技术交易收入，按国家有关规定纳税或享受减免税待遇。
个人收入达到征税标准的，依法缴纳个人收入调节税。
第五章 技术权益
第二十三条 有关单位和个人应按《中华人民共和国技术合同法实施条例》中的有关技术成果权属问题的规定，区分职务技术成果和非职务技术成果，以维护成果所有者的技术权益。
第二十四条 执行国家和省、市计划所取得的研究和开发成果，保证按计划推广后，经下达计划的机关批准，研究开发单位可以进行转让。
第二十五条 接受其他单位委托，研究和开发的技术成果，应按技术合同中明确规定的使用权和转让权执行。技术合同没有明确规定的，委托方和受委托方均有使用权和转让权。
第二十六条 非职务技术成果，其支配权属于完成该项成果的个人。如需使用本单位器材、设备和未公开的技术资料进行业余开发研究，须事先征得单位同意，并按协议向单位交纳使用费。
第二十七条 技术合同发生争议时，依据《中华人民共和国技术合同法实施条例》第七章的规定进行调解、仲裁和诉讼。
第六章 奖励和惩罚
第二十八条 对促进技术成果商品化、开拓技术市场、繁荣技术贸易有突出贡献的单位和个人，由各级人民政府给予表彰和奖励。
第二十九条 违反本条例第九条第一款，依照《中华人民共和国保守国家秘密法》的规定处理。
第三十条 违反本条例第九条第二款，由工商行政管理部门或人民法院宣布所订合同无效，没收其非法所得并赔偿损失，触犯刑律者，依法追究刑事责任。
第三十一条 违反本条例第十六条，当事人不依法进行合同登记，骗取优惠待遇者，由工商、税务部门会同科学技术行政管理部门，根据情节轻重，给予行政处罚。
第三十二条 违反本条例第二十二条，由税务部门给予行政处罚。
第三十三条 技术市场管理人员，渎职失职，违法乱纪，由其所在单位给予行政处分；触犯刑律者，依法追究刑事责任。
第三十四条 对行政处罚不服的，在接到处罚通知后十五日内向作出处罚决定机关的上一级机关申请复议。对复议决定仍不服的，应在收到复议决定之日起三十日内向人民法院起诉，逾期不起诉又不执行的，由处罚决定机关申请人民法院强制执行。
第七章 附 则
第三十五条 市人民政府制定的有关规定，凡与本条例抵触的，均以本条例为准。
第三十六条 市人民政府可根据需要制定实施本条例的具体办法。
第三十七条 本条例经山西省人民代表大会常务委员会批准后发布施行。
1989年11月25日