1991.03.01
STATE SCIENTIFIC & TECHNOLOGICAL COMMISSION
INTERIM PROVISIONS ON CERTAIN POLICIES CONCERNING NATIONAL HIGH
TECHNOLOGY AND NEW TECHNOLOGY INDUSTRY DEVELOPMENT ZONES
(Approved by the State Council on March 6, 1991, Promulgated by the
State Science Commission in March, 1991)
Article 1 These provisions are formulated to further support the
construction of high technology and new technology industry development
zones in our country, and to push forward the development of high and
new technology industry.
Article 2 These provisions shall apply to high and new technology
enterprises in the national high technology and new technology industry
development zones, which have been designated pursuant to conditions and
Measures on the Designation of High and New Technology Enterprises in
National High Technology and New Technology Industry Development Zones
made by the State Science Commission.
Article 3 These provisions include various preferential policies except
those of taxation.
Article 4 Preferential treatment on custom duties concerning the import
and export of goods shall be handled as follows:
(1) Import of raw materials and parts by high and new technology
enterprises established in the high technology and new technology
industry development zones for the manufacturing of export products
shall be exempted from import license requirement, and the customs shall
clear the goods upon presentation of export contract and approval
document of the high technology and new technology industry development
zone.
(2) When approved by the customs, high and new technology enterprises
may set up bonded warehouse or bonded factories in the high technology
and new technology industry development zones. The customs shall,
pursuant to relevant provisions on processing with imported materials,
exempt import duty and product tax and value added tax for the import
stage based on the actual manufactured and exported volume.
(3) Export products manufactured by the high and new technology
enterprises shall be exempted from export duty except for those products
whose export are restricted by the state or regulated by other
provisions.
(4) If the goods under bonds are to be sold domestically, then approval
from the original examination and approval authority and customs'
permission must be obtained and duties shall be paid according to the
law. Those products that fall within the quota and import license
administration by the State, then application shall be submitted and
import formalities shall be completed and import license shall be
applied for.
(5) For instruments and equipment that can not be produced domestically
and are needed by the high technology and new technology enterpris[1] [2] [3] [4] 下一页
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