参照《国家高新技术产业开发区税收政策的规定》
    （一）园区企业从被认定之日起，减按15%的税率征收所得税。
    （二）园区企业出口产品的产值达到当年总产值70% 以上的，经税务机关核定，减按10%的税率征收所得税。
    （三）新办的园区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。对新办的中外合资经营的园区企业，合营期在十年以上的，经企业申请，税务机关批准，可从开始获利年度起，头二年免征所得税。
    （四）国家规划布局内的重点软件企业，当年未享受免税优惠的，减按10%的税率征收企业所得税。
    （五）对内资办的园区企业，其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得，年净收入在三十万元以下，可暂免征所得税；超过三十万元的部分，按适用税率征收所得税。对其属于"火炬"计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。
    （六）对一般纳税人销售其自行开发生产的软件产品，2010年前按17%的法定税率征收增值税，对实际税负超过3%的部分即征即退。所退税款由企业用于研究开发软件产品和扩大再生产，不作为企业所得税应税收入，不予征企业所得税。
    （七）园区企业属联营企业的，其分给投资方的利润，应按投资方企业的财务体制，扣除开发区缴纳的税款后，补缴所得税或上交利润。
    （八）园区企业的贷款，一律在征收所得税后归还。
    （九）软件企业人员薪酬和培训费用可按实际发生额在企业所得税税前列支。

The Preferential Policy for Tax Revenue

Referring to Stipulation of Tax Revenue in National High and New Technology Industrial Development Zone.

1.the in-the-park enterprises are imposed income tax on a 15% off rate from the cognizance day.

2.the in-the-park enterprises are imposed income tax on a 10% off rate on the condition that the export output value reach 70% or more of the total output value and it is checked and ratified by the tax authorities.

3.the newly established in-the-park enterprises can enjoy a two years of income tax free policy as long as it is applied by the enterprise and approved by the tax authorities.

4.the key software enterprises under the national planning are imposed income tax on a 10% off rate on the condition of having not enjoyed a tax-free preference.

5.as to the domestic in-the-park enterprises with the annual net income of less than 300,000 RMB, a temporarily income tax free policy can be enjoyed pointing to the income from technical consultation, technical service and technical training related to the transfer of technology during its technology transfer process. If the annual income is above 300,000 RMB, then it is imposed by the applicable tax rate. As to the high and new technological products under the range of the “torch” plan, as long as they match the condition of tax concession, the product tax and added value tax will be derated, with no view of income tax.

6.as to the software product sales of own development and production by the general taxpayer, the value-added tax is imposed by 17% deriving rate according to the law before 2010. The part of actual tax burden which exceeds 3% will be refunded once it is imposed. The refund part will be used in R&D and expanded reproduction, not as the taxable income of the enterprise. And the enterprise income tax is not imposed.

7.after deducting the tax of the park, the profits of the allied enterprises in the park distributed to the investment party will be delivered or surcharged according to the financial system of the investing enterprise.

8.all the loans of the in-the-park enterprises must be returned after the collection of income tax.