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
自治区实施《中华人民共和国教师法》若干规定
新疆维吾尔自治区人大常委会
自治区实施《中华人民共和国教师法》若干规定
第一条 为实施《中华人民共和国教师法》,结合自治区实际,制定本规定。
第二条 本规定适用于在各级各类学校和其他教育机构中专门从事教育教学工作的教师。
第三条 自治区人民政府教育行政部门主管全区的教师工作;县(市)以上人民政府教育行
政部门主管本行政区域内的教师工作;县(市)以上人民政府财政、人事等有关部门在各自职责范围内负责有关的教师工作。
新疆生产建设兵团教育管理机构,依照《中华人民共和国教师法》和本规定,负责兵团范围内的教师管理工作,并在业务上接受自治区人民政府教育行政部门的领导。
第四条 教师应当忠诚于人民的教育事业,履行法律规定的义务,遵守职业道德,自觉维护
祖国统一和民族团结,反对民族分裂主义和非法宗教活动。
法律规定教师享有的权利,任何单位和个人不得侵犯。
第五条 各级人民政府应当加强和改善学校的基础设施建设,为教师的教育教学工作创造良
好的条件。
第六条 自治区实行教师资格制度。在学校和其他教育机构中专门从事教育教学工作的人员,
必须依法取得教师资格。取得教师资格的人员首次任教,试用期为1年。
在本规定实施前,已经在学校或者其他教育机构中从事教育教学工作而没有取得教师资格的人员,自本规定实施之日起3年内仍未取得教师资格的,应当调离教育教学岗位或者予以辞退。
职业学校和职业培训机构的专业课教师,根据教育教学需要,可以由相应的专业技术人员兼任。
第七条 自治区实行教师聘任制度。聘任教师应当遵循按需设岗、公开竞争、择优聘任的原
则,具体实施办法由自治区教育行政部门根据国务院教育行政部门的有关规定制度。
第八条 学校和其他教育机构对教师的政治思想、业务水平、工作态度和工作成绩应当每学
年考核一次,考核结果是受聘任教、晋升职务和实施奖惩的依据。
连续2学年考核不合格的教师应当调离教育教学岗位或者予以解聘。
教育行政部门应当对教师的考核工作进行指导和监督。
第九条 教育行政部门、学校和其他教育机构,应当鼓励和支持教师进行实验推广符合素质
教育要求的教学改革活动。
第十条 县(市)以上教育行政部门应当制定教师继续教育计划,并负责组织实施。
学校和其他教育机构应当按照继续教育计划和有关规定,安排教师参加多种形式的培训学习,增强教师实施素质教育的能力。
第十一条 教师继续教育所需经费,按不低于在职教师工资总额的2%在年度教育事业费中专项列支。
第十二条 各级人民政府应当保证教师工资按时足额发放。任何单位和个人不得以任何理由克扣、挪用和拖欠教师工资及其按规定享受的津贴、补贴。
第十三条 任何组织和个不得向教师或通过学校向教师安排布置学校正常工作以外的其他工作任务,不得向教师或通过教师向学习摊派财务或劳务,不得向教师或通过教师向学生强行推销、订阅书报、杂志、学习资料及其他用品。
第十四条 各级人民政府应当重视发展师范教育,优先保证对师范教育的投入,鼓励优秀学生进入各级师范学校学习。
县(市)以上教育行政部门应当有计划地为少数民族和边远地区定向培养教师。
第十五条 鼓励城镇教师到边远贫困地区、农牧区学校任教。任教期间,其在原单位的福利待遇不变,并按有关规定享受生活补贴和岗位津贴。
城镇中小学教师具有到边远贫困地区、农牧区学校任教1年以上经历的,在同等条件下优先评聘高一级教师专业技术职务。
第十六条 在国家和自治区确定的三、四类地区县以下学校任教的教师,在评聘教师专业技术职务进应当予以照顾,并按有关规定享受工资、生活补贴和岗位津贴等方面的优惠待遇。
第十七条 各级人民政府应当建立教师表彰奖励制度,对优秀教师进行表彰奖励;对在教育教学工作中作出突出贡献的优秀教师,按照国家和自治区有关规定授予特级教师称号,并享受特级教师津贴。
对在边远贫困地区、农牧区从事教育教学工作并作出突出贡献的优秀教师,优先予以表彰奖励和授予荣誉称号。
第十八条 鼓励企业、事业单位和其他组织及公民向依法成立的奖励教师的基金组织捐助资金。
奖励教师的基金组织应当在县级以上人民政府及其教育行政等有关部门的指导、监督下开展工作。
第十九条 教师教龄男性累计满30年、女性累计满25年的,由自治区人民政府颁发终身从教荣誉证书。
第二十条 从事特殊教育的教师享受国家和自治区规定的特殊教育岗位津贴和补贴。
第二十一条 各级人民政府应当把教师住房建设纳入城镇建设总体规划。城镇教师住房同当地国家公务员享受同等待遇,并优先予以安排。城镇教师家族人均住房面积应当不低于当地居民平均水平。
乡村中小学教师自建住房的,由当地县级人民政府依照土地管理法律、法规,按当地农牧民建房用地标准安排宅基地,并适应给予建房补贴。
第二十二条 教师的医疗同当地国家公务员享受同等待遇。
学校和其他教育机构应当定期组织对教师进行身体健康检查。对年满45周岁的教师,每2年应当进行一次身体健康检查。
特级教师应当享受医疗保健方面的照顾。
第二十三条 教师享受国家规定的寒暑假带薪休假。寒暑假期间,除学校和其他教育机构可
以占用少量时间组织教师进行政治、业务学习外,其他任何组织、单位不得占用教师的假期。
第二十四条 各经人民政府可以根据当地实际情况,制定教师待遇方面的具体优惠政策。
第二十五条 图书馆、博物馆、科技馆、纪念馆等公共文化设施应当对教师减免收费。
第二十六条 教师有下列情形之一的,由所在学校、其他教育机构或者教育行政部门给予行政处分或者解聘;构成犯罪的,依法追究刑事责任:
(一) 无故不完成教学任务,给教学工作造成损失的;
(二) 索要、收受学生及家长财物,违反规定向学生摊派财物、劳务或者强行推销、订阅学习资料等用品的;
(三) 侮辱学生人格、体罚或者变相体罚学生的;
(四) 品行不良,造成恶劣影响的;
(五) 引诱、胁迫学生参加宗教活动的;
(六) 散布民族分裂主义言论的。
第二十七条 违反本规定,拖欠教师工资或者健儿教师其他合法权益的,由人民政府或上级主管机关责令限期改下;情节严重的,对直接责任人员给予行政处分;构成犯罪的,依法追究刑事责任。
第二十八条 教师认为学校及其他教育机构或者当地有关行政主管部门侵犯其合法权益的,或者对学校及其他教育机构作出的处理不服的,可以依照《教师法》的有关规定提出申诉,受理申诉的人民政府及其相关部门应当及时依法予以调查处理。
第二十九条 学校或者其他教育机构任用不具备教师资格的人员从事教育教学工作的,由教育行政部门或者学校主管部门责令限期改正;逾期不改的,对学校或者其他教育机构的负责人给予行政处分。
第三十条 本规定自2003年2月1日起施行。
自治区人大常委会