Article 1 In order to promote the development of high-tech industries in our city and promote the construction of Jilin High-tech Industrial Development Zone (hereinafter referred to as the development zone), these regulations are formulated in accordance with relevant national and provincial regulations and in conjunction with the actual situation of this city.

Article 2 These regulations apply to high-tech products of recognized high-tech enterprises and non-high-tech enterprises in the development zone.

Article 3 The high-tech products of high-tech enterprises and non-high-tech enterprises will be levied income tax at a reduced rate of 15% from the date they are recognized.

Article 4: Newly established high-tech enterprises and research and development institutions, upon application and approval by the tax authorities, will be exempted from income tax for four years from the date of putting into production or establishment.

Article 5: If the output value of high-tech enterprises’ export products reaches more than 50% of the total output value of the year, income tax shall be levied at a reduced rate of 10%.

Article 6: All production and operation projects and other infrastructure projects invested and constructed in accordance with the unified planning of the development zone will be calculated and paid the fixed asset investment direction adjustment tax at a "0" tax rate.

Article 7: High-tech enterprises and research and development institutions shall postpone the collection of land use tax.

Article 8: Newly built houses or newly purchased houses built by high-tech enterprises and research and development institutions shall be exempted from property tax for five years from the date of obtaining the property rights.

Article 9: High-tech enterprises and research and development institutions shall be exempted from vehicle and vessel use tax for five years from the date of recognition or establishment.

Article 10: High-tech enterprises and research and development institutions are exempt from bonus tax.

Article 11 If the monthly income of employees of high-tech enterprises and research and development institutions exceeds 600 yuan, a personal income adjustment tax will be levied.

Article 12: High-tech enterprises and research and development institutions are exempt from the energy transportation construction fund and extra-budgetary adjustment fund (hereinafter referred to as the “two funds”).

Article 13 New products produced by high-tech enterprises and research and development institutions that comply with national and provincial new product tax exemption regulations may be exempted from product tax and value-added tax.

Article 14 The various taxes that high-tech enterprises and research and development institutions should pay according to regulations are based on 1991. The base part will be turned over to the finance department. The excess part will be reserved for development zones and special projects before 2000 with the approval of the tax department.

Used for the construction of development zones (the method for turning over the super-base portion of high-tech enterprises affiliated to Fengman District shall be determined by the Fengman District Government).

Article 15: The profits shared by enterprises outside the development zone from joint ventures with high-tech enterprises and research and development institutions in the development zone shall enjoy the preferential policies of the development zone.

Article 16: The income from products sold by high-tech enterprises and research and development institutions to members of the enterprise group or enterprises within the research and production consortium for continuous production shall be exempted from product tax.

Article 17: High-tech enterprises and research and development institutions can withdraw 1.5% from sales revenue to supplement working capital.

With the approval of the finance department, state-owned enterprises, and collective and private enterprises with the approval of the tax department, can withdraw 1 to 5% of sales revenue for new product development funds, and can enter product sales costs.

The depreciation life of instruments and equipment used for the development and production of high-tech products can be shortened to four to seven years.

Article 18: One-time bonuses approved by the Development Zone Management Committee to be issued to scientific and technological personnel and other meritorious personnel who have made outstanding contributions to the development of high-tech products are exempt from personal income adjustment tax.

Article 19: Recognized high-tech enterprises outside the development zone can enjoy the above preferential policies before the conditions in the development zone are met.

Those who still fail to enter the development zone after meeting the conditions will cease to enjoy preferential policies and all tax exemptions and exemptions will be recovered.

Article 20 Before the development zone entrepreneurship center is completed, the sales revenue and various operating income obtained by the recognized high-tech enterprises entering the temporary entrepreneurship center can be exempted from turnover tax with the approval of the tax authorities.

Article 21: Entrepreneurship centers, real estate development companies, economic and trade companies, technology development companies and other supporting service systems directly under the management committee of the development zone will be exempted from various taxes and "two funds" before the end of 2000.

All the exempted taxes and "two funds" are reserved to the development zone management committee and used exclusively for the development zone construction.

Article 22 Foreign-invested enterprises established in development zones with an operating period of more than ten years shall be levied corporate income tax at a reduced rate of 15%, and shall be exempted from local income tax for six years starting from the year of profit.

Article 23: Production-oriented foreign-invested enterprises in development zones shall be exempted from corporate income tax for five years starting from the profit-making year, and shall be levied at half rate for five years.

After the tax reduction period expires, if the output value of export products in the current year reaches more than 50%, the corporate income tax will be levied at a reduced rate of 10%.

Article 24: Service-oriented foreign-invested enterprises in development zones with an investment amount of more than US$5 million are exempt from corporate income tax for two years starting from the profit-making year, and are levied at half rate for three years.

Article 25: Production-oriented foreign-invested enterprises in development zones are exempt from city real estate tax for five years on new houses they build or purchase; they are exempt from vehicle and vessel license tax for five years.

Article 26 If foreign-invested enterprises in development zones have difficulty paying taxes in the initial stage of establishment, they may be exempted or exempted from the unified industrial and commercial tax within a certain period of time with the approval of the tax authorities.

Enterprises whose products are eligible for production-based import offsets determined by the state may be exempted from the unified industrial and commercial tax within a certain period of time with the approval of the tax authorities.

Article 27 If high-tech enterprises, research and development institutions and foreign-invested enterprises in the development zone still have difficulty paying taxes after the expiration of the above-mentioned preferential policies, they may still receive appropriate tax reductions and exemptions upon application and approval by the tax authorities.