Article 1 These Measures are formulated to implement the State Council's fiscal and taxation policies on the National Hi-tech Industrial Development Zone and further promote the construction of Hangzhou Hi-tech Industrial Development Zone (hereinafter referred to as the Development Zone). Article 3 The enterprise tax shall be uniformly collected and managed by Hangzhou Taxation Bureau, and the income tax of state-owned enterprises shall be paid and put into storage according to the current system. The financial and accounting activities of an enterprise shall be subject to the supervision and guidance of the Management Committee of Hangzhou High-tech Industrial Development Zone (hereinafter referred to as the Management Committee) and the Hangzhou Municipal Finance and Taxation Bureau. Article 3 The enterprise tax shall be uniformly collected and managed by Hangzhou Taxation Bureau, and the income tax of state-owned enterprises shall be paid and put into storage according to the current system. The financial and accounting activities of an enterprise shall be subject to the supervision and guidance of the Management Committee of Hangzhou High-tech Industrial Development Zone (hereinafter referred to as the Management Committee) and the Hangzhou Municipal Finance and Taxation Bureau. Article 4 The enterprise shall collect income tax at the reduced rate of 15% from the date of recognition. Article 5 If the output value of an enterprise's export products reaches more than 70% of the total output value of that year, the income tax shall be levied at a reduced rate of 10% with the approval of Hangzhou Taxation Bureau. Article 6 Newly-established enterprises shall be exempted from income tax within two years from the year of production. Newly established foreign-invested high-tech enterprises with an operating period of more than ten years can enjoy the preferential policy of "two exemptions and three reductions" for foreign-invested enterprises from the profit-making year, and the income tax will be levied at the reduced rate of 15% after the expiration. After the expiration of the enterprise tax exemption period, if it is really difficult to pay taxes, it may be given appropriate tax reduction or tax exemption care within a certain period of time after the application of the enterprise and the examination and approval of the administrative Committee. Article 7 After a technology contract is registered and recognized, a domestic-funded enterprise engaged in technology transfer and technical consultation, technical service and technical training related to technology transfer, whose annual net income is less than 300,000 yuan, may be temporarily exempted from income tax. Income tax shall be levied at the applicable tax rate for the part exceeding 300,000 yuan. Income from the transfer of scientific research achievements developed by domestic-funded enterprises and recognized by relevant departments shall be exempted from business tax. Article 8 High-tech products that fall within the development scope of the Torch Plan and products listed in the new product trial-production (appraisal) plan at or above the provincial level, which meet the conditions of tax reduction or exemption for new products, may be given the care of product tax reduction or exemption and value-added tax with the approval of the tax authorities. The product tax and value-added tax reduced or exempted above are not subject to income tax. Ninth high-tech enterprises and other enterprises to achieve profits, can be divided first and then taxed; If the two parties to the joint venture are enterprises in this city, the tax can also be divided first. The profits shared by enterprises investing in overseas joint ventures shall be taxed first and then income tax shall be levied according to the tax policy of high-tech enterprises. Tenth real estate development, material supply, venture capital, science and technology innovation service center and other development zone supporting service enterprises that directly serve the development of high-tech industries in the development zone have real difficulties in paying taxes, and can be given tax reduction or exemption care according to the tax management authority. Article 11 Domestic-funded enterprises shall pay bonus tax in accordance with the current regulations of the state. The following individual bonuses can be exempted from bonus tax:

(1) The bonus drawn from the retained net income of technology transfer, technical consultation, technical service and technical training shall not exceed 15%.

(two) the export of high-tech products enterprises, according to the provisions of the state from the export bonus paid to employees, not more than10.5 months of standard wages.

(three) other tax-free individual awards that meet the requirements of the state.

If the annual per capita tax-free bonus calculated in the above items (1) and (2) is lower than the standard salary of 2.5 months, the tax shall be deducted according to the standard salary of 2.5 months; For the part exceeding the standard salary of 2.5 months, the tax shall be deducted according to the actual tax-free bonus. Twelfth domestic enterprises to build new technology development, production and operation of housing, according to the national industrial policy to determine the exemption of fixed assets investment direction adjustment tax. Article 13 All the loans of an enterprise shall be returned after the income tax is levied. Individual difficulties, according to the approval of tax management authority, can be appropriately given income tax relief and care. Article 14 Instruments and equipment used by enterprises for high-tech development and production of high-tech products can be depreciated quickly upon approval. All the depreciation increased by rapid depreciation is used for technical transformation. Article 15 An enterprise may be exempted from purchasing national key construction bonds. Article 16 Under the premise of not affecting the provincial finance, the tax paid by enterprises shall be in 1999? Year as the base (when an enterprise that originally had the base of paying taxes and profits is transformed into a high-tech enterprise, it should increase 199? Base years), all the newly added parts will be returned to the Development Zone within five years, which will be specially stored for the development of high-tech industries and the construction of the Development Zone. Article 17 The tax reduction and exemption for domestic-funded enterprises shall be unified as a national support fund and accounted for separately for the development of high-tech and its products. Article 18 High-tech enterprises set up by universities, scientific research institutes, civil affairs units and military industry systems in the Development Zone can be implemented according to the tax policies of relevant state-owned enterprises, scientific research enterprises, civil affairs enterprises and military industry enterprises, and can enjoy other preferential policies except taxes in the Development Zone. Nineteenth approach by the Hangzhou Municipal Finance and Taxation Bureau is responsible for the interpretation of.