国发[1991]12号
（Approved by the State Council on March 6， 1991 Promulgated¹ by the State Science Commission in March， 1991）
颁布日期：19910306 　实施日期：19910306 　颁布单位：国务院

　　Article 1 These Provisions are formulated² to further supporttheconstruction of high and new technology industry development zones in our country，and to push forward the developmentofhighandnewtechnologyindustry.

　　Article 2 These Provisions shall apply to high and newtechnologyenterprises in the national high and new technology industry development zones，which havebeendesignatedpursuanttoConditionsandMeasures on the Designation of High and New Technology Enterprises inNationalHighand New Technology IndustryDevelopmentZonesmadebytheStateScience Commission.

　　Article 3 These Provisions include various preferential policiesexceptthose of taxation³.

　　Article 4 Preferential treatment on customs duties concerningtheimportand export of goods shall be handled as follows：

　　（1） Import of raw materials and spare parts andcomponentsbyhigh and new technology enterprises established in the high and newtechnology industry development zones for the manufacturing of export productsshall be exempted⁴ from import license⁵ requirement， and the Customsshallclear the goods upon presentation of export contract andapprovaldocumentof the high and new technology industry development zone.

　　（2） When approved by the Customs， high and new technology enterprises may set up bonded⁶ warehouse⁷ orbondedfactoriesinthehighandnew technology industry development zones.TheCustomsshall，pursuantto relevant provisions on processing with imported materials，exemptimport duty and product tax and value added tax for the import stage based on the actual manufactured and exported volume.

　　（3） Export products manufacturedbythehighandnewtechnology enterprises shall be exempted from export duty except forthoseproducts whose export are restricted by the State or regulated by other provisions.

　　（4） If the goods underbondsaretobesolddomestically，then approval from the original examination and approval authority and customs' permission must be obtained and duties shall be paid according to the law. Forthoseproductsthatfallintothequotaand import license administration by the State， the application for approval of importshall be submitted and approved and import license shall be applied⁸ for.

　　（5）Forinstrumentsandequipmentthatcannotbe produced domestically and are needed by the high and new technology enterprises for the development ofhighandnewtechnologies，importdutyshallbe exempted by the Customs upon presentation of the approval documents of the examinationandapprovaldocumentsoftheexaminationandapproval authority which are examined and verified by the Customs.

　　When the Customs deem necessary， it may setupofficesorstation supervision⁹ and administrationgroupinthehighandnewtechnology development zones to administer the import and export of goods.

　　Article 5 Provisions concerning import and export business.

　　（1） When approved by MOFERT， technology import andexportcompanies may be established in the high andnewtechnologyindustrydevelopment zones so as to promote he high andnewtechnologyindustrydevelopment zones so as to promote the high and new technology products to enterinto international market.

　　（2） Pursuant to relevant provisions of the State， those high andnew technology enterprises that have a good record ofconductingimportand export business shall be granted rights to engage in foreigntrade.When necessitated by business operation and approvedbyrelevantdepartment， high and new technology enterprises may set up branchesandsubsidiaries abroad