财政部、国家税务总局于1994年3月31日发布了《关于企业所得税若干优惠政策的通知》。为便于工业企业及科研院所贯彻执行,现将该文部分有关条款摘录如下: 一、经税务机关审核,符合下列条件的企业,可按下述规定给予减税或免税优惠: 国务院批准的高新技术产业开发区内的企业,减按15％的税率征收所得税;新办的高新技术企业自投产年度起免征所得税两年。 On March 31, 1994, the Ministry of Finance and the State Administration of Taxation released the Circular on Several Preferential Policies Regarding Enterprise Income Tax. In order to facilitate the implementation of industrial enterprises and research institutes, the text of the relevant provisions of the section are summarized below: First, the tax authorities, in line with the following conditions may be subject to the following provisions of the tax relief or tax concessions: State Council approved the high and new Enterprises in technology industrial development zones shall be subject to a reduction of income tax at a rate of 15%. New high-tech enterprises shall be exempt from income tax for two years from the year of commencement of production.