国税函发[1991]663号
颁布日期：19910916 　实施日期：19910916 　颁布单位：国家税务总局

　　GuoShuiHanFa [1991] No.663

　　September 16， 1991

　　The issues of foreign-related taxation¹ occurred while carrying out the Circular of State Council Concerning Approving the State High/New Technology Industry Development Zones and Relevant Policies and Provisions （GuoFa [1991] No.12） and the Provisions on Tax Policy of State High/New Technology Industry Development Zones （hereinafter referred to as the Provisions） are specified² as follows：

　　1. Where the Chinese-foreign equity³ joint⁴ ventures which are in the high/new technology industry development zones （hereafter as development zones） approved by State Council to be established and which are determined⁵ to be high/new technology enterprises， according to the Paragraph 4 of Article 6 of the Provisions， have difficulty paying taxes after the period of tax exemption⁶ is expired and need be given special favor of proper reduction and exemption of tax again in a certain period， the enterprise shall file the application and submit the report to State Administration of Taxation for approval after the local tax authorities have examined.

　　2. The enterprises with foreign investment which are established in development zones and determined to be high/new technology enterprises， the business income tax may be levied⁷ at the reduced rate of 15% since the tax year on which the date of the determination to be high/new technology enterprises falls.

　　3. Where the high/new technology industry development zones defined by State Council is in coastal⁸ economical open zone， the enterprises with foreign investment which are determined to be high/new technology enterprises are permitted to choose one preferential treatment of taxation in the provisions of taxation preference in economical open zones and industry development zones， but shall not overlap⁹.

　　4. Where the enterprises with foreign investment which are established in development zones and determined to be high/new technology enterprises need accelerate the depreciation of the apparatus and facilities used for development of high/new technology or production of high/new technology products， shall file an application， and after the check and approval of local taxation authorities， be reported， level by level， to the State Administration of Taxation for approval