参照《国家高新技术产业开发区若干政策的暂行规定》
（一）有关进出口货物的关税优惠：
       1、园区内开办的高新技术企业为生产出口产品而进口的原材料和零部件，免领进口许可证，海关凭出口合同以及高新技术产业开发区的批准文件验收。
       2、经海关批准，高新技术企业可以在高新技术产业开发区内设立保税仓库、保税工厂。海关按照进料加工的有关规定，以实际加工出口数量，免征进口关税和进口环节产品税、增值税。
       3、高新技术企业生产的出口产品，除国家限制出口或另有规定的产品以外，都免征出口关税。
       4、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。其中属于国家实行配额和进口许可证管理的产品，需按国家有关规定报批补办进口手续和申领进口许可证。
       5、高新技术企业用于高新技术开发而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，免征进口关税。
       6、软件企业进口所需的自用设备及按照合同随设备进口的技术(含软件)用配套件、备件，除列入《外商投资项目不予免税的进口商品目录》和《国内投资项目不予免税的进口商品目录》的商品外，由企业直接向海关申报，免征关税和进口环节增值税。
（二）有关进出口业务的规定：按国家有关规定，对出口业务开展较好的高新技术企业可授予外贸经营权。根据业务需要，经有关部门批准，高新技术企业可以在国外设立分支机构。
（三）有关资金信贷的规定：银行对高新技术企业，给予积极支持，尽力安排其开发和生产建设所需资金。
（四）经当地人民政府批准，高新技术企业可以免购国家重点建设债券。
（五）高新技术企业所开发的高新技术产品，凡是各项指标达到同种进口产品的水平，并具备一定的生产规模，经国家科委会同有关部门审定后，列入国家限制进口商品目录，并按现行进口管理办法控制进口。
（六）高新技术企业开发的属于国家控制价格（包括国家定价和国家指导）的新产品，除特定品种须报物价部门定价外，在规定的试销期内，企业可自行制定试销价格，并报物价部门和业务主管部门备案。经营不属于国家控制价格的高新技术产品，企业可以自行定价。
（七）高新技术企业用于高新技术开发和高新技术产品生产的仪器、设备，可实行快速折旧。
（八）高新技术企业的商务、技术人员一年内多次出国的，经批准可优先办理有效的批件和多次往返港澳的证件。
（九）市人事行政主管部门对软件企业人才提供直接服务。市留学人员科技创业资金和留学人员专项资金对留学人员来穗创办软件企业或开发软件项目予以重点支持。

Other Preferential Policies??

Referring to Temporary Provision of Several Policies in National High and New Technology Industrial Development Zone

1. the preferential tariff for import and export cargos:
   1) the raw material and the components, which is imported by the in-the-park new and high technological enterprises for the purpose of producing export goods, can be exempted from import license. The Customs will check and accept the goods basing on the export contract and ratification document of High and New Technology Industrial Development Zone. ?
    2) with the approval of the Customs, the high and new technological enterprises can set up the bonded warehouses and bonded factories in High and New Technology Industrial Development Zone. According to pertinent regulations of processing imported materials by the Customs, the import tariff, the import links product tax and valued added tax will be exempted with the actual amount of export processing products.
    3) except for the products of national export restriction and the otherwise provided products, the export products produced by high and new technological enterprises are all free of export tariff.
    4) if the bonded goods turn to be sold in domestic market, they must be permitted by Customs and ratified by the original examination and approval authorities, and pay duty according to the regulations. The products belonging to national quota and import license management must be reported for the approval of supplementary process of import and applied for the import license.????
    5) after the examination and verification of the Customs, the equipments applied for high and new technology development which can not be produced by domestic suppliers will enjoy a tariff free policy.
    6) except for the listed goods on the Catalogue of Non-tax-free Import Goods in Both? Foreign Capital Projects and Domestic Investment Projects, the self-using imported equipments and the attached accessories can be tariff free and import links value added tax free through the declaring process to the Customs.

2. Pertinent regulations to import and export business: according to the pertinent regulations of the country, the power of foreign trade can be granted to the high and new technological enterprises with brisk export business. Through the approval of the department concerned, high and new technological enterprises can establish branches abroad according to business necessities.?

3.?Pertinent regulations to the credit of capital: the banks will actively support the high and new technological enterprises, providing the needed money for development and construction.

4. With the approval of the local government, the high and new technological enterprises can enjoy an exemption of buying the state major construction bonds.

5. The high and new technological product developed by the high and new technological enterprises of certain production scale, as long as the inclusive indexes reach the level of the same sort of import products, can be listed in the Catalogue of Import Goods with National Restriction. The import process will be limited basing on the present method of import control.

6. Except for the particular items which should be priced by the price authorities, during the prescriptive test-market period, the enterprises can price their own trail price of the newly developed products which belong to the national controlled price---including national pricing and national guidance---, and apply for the record in price authorities and business executives. If the high and new technological products do not belong to the range of national controlled price, then the enterprises can execute their own pricing.

7. The equipments used to high and new technological development and production can be applied to accelerated depreciation.

8. The business and technical personnel who go abroad on business can apply for the priority of effective certificate and the certificate for round trips to Hong Kong and Macao.

9. The municipal competent administrative department for personnel provides direct service to the personnel of software enterprises. The municipal business establishing funds for overseas technological personnel and special fund for overseas personnel provide major support to the overseas personnel who establish software enterprises and develop software projects in Guangzhou.