国家科委


国家高新技术产业开发区高新技术企业认定条件和办法(附英文)

1991年3月6日，国家科委

第一条 为实施国务院批准的国家高新技术产业开发区有关政策规定，推动我国高新技术产业的发展，制定本办法。
第二条 国家高新技术产业开发区（以下简称开发区）内的高新技术企业，按照本办法认定。
第三条 省、自治区、直辖市、计划单列市科学技术委员会（以下简称省、市科委）是省、自治区、直辖市、计划单列市人民政府管理开发区内高新技术企业认定工作的主管机构，负责监督本办法的实施。开发区办公室在人民政府领导和省、市科委指导监督下，具体办理高新技术企业的审批认定事宜。
第四条 根据世界科学技术发展现状，划定高新技术范围如下：
（一）微电子科学和电子信息技术；
（二）空间科学和航空航天技术；
（三）光电子科学和光机电一体化技术；
（四）生命科学和生物工程技术；
（五）材料科学和新材料技术；
（六）能源科学和新能源、高效节能技术；
（七）生态科学和环境保护技术；
（八）地球科学和海洋工程技术；
（九）基本物质科学和辐射技术；
（十）医药科学和生物医学工程；
（十一）其他在传统产业基础上应用的新工艺、新技术。
本高新技术范围将根据国内外高新技术的不断发展而进行补充和修订，由国家科委发布。
第五条 高新技术企业是知识密集、技术密集的经济实体。开发区内的高新技术企业，必须具备下列各项条件：
（一）从事本办法第四条规定范围内一种或多种技术及其产品的研究、开发、生产和经营业务。单纯的商业经营除外；
（二）实行独立核算、自主经营、自负盈亏；
（三）企业的负责人是熟悉本企业产品研究、开发、生产和经营的科技人员，并且是本企业的专职人员；
（四）具有大专以上学历的科技人员占企业职工总数的30％以上；从事高新技术产品研究、开发的科技人员应占企业职工总数的10％以上。
从事高新技术产品生产或服务的劳动密集型高新技术企业，具有大专以上学历的科技人员占企业职工总数的20％以上；
（五）有十万元以上资金，并有与其业务规模相适应的经营场所和设施；
（六）用于高新技术及其产品研究、开发的经费应占本企业每年总收入的3％以上；
（七）高新技术企业的总收入，一般由技术性收入、高新技术产品产值、一般技术产品产值和技术性相关贸易组成。高新技术企业的技术性收入与高新技术产品产值的总和应占本企业当年总收入的50％以上。
技术性收入是指由高新技术企业进行的技术咨询、技术转让、技术入股、技术服务、技术培训、技术工程设计和承包、技术出口、引进技术消化吸收以及中试产品的收入；
（八）有明确的企业章程和严格的技术、财务管理制度；
（九）企业的经营期在十年以上。
第六条 兴办高新技术企业，须向开发区办公室提出申请，经开发区办公室核定后，由省、市科委批准并发给《高新技术企业证书》。
第七条 开发区办公室应定期按本办法第五条规定的条件，对高新技术企业进行考核。不符合上述条件的高新技术企业，不得享受国家高新技术产业开发区的各项政策规定。
第八条 列为高新技术产品的期限一般为五年以内，技术周期较长的高新技术产品经批准可延长至七年。
第九条 高新技术企业变更经营范围、合并、分立、转业、迁移或歇业的，须经开发区办公室审批，并向工商、税务等部门办理相应的登记。
第十条 开发区内，按国家规定全部核减行政事业费实行经济自立的全民所有制科研单位，符合本办法第五条规定条件的，经开发区办公室核定，可转成高新技术企业。
第十一条 本办法替代原由国家科委颁布的《关于高技术、新技术企业认定条件和标准的暂行规定》。
第十二条 各省、市科委应就本办法制定实施细则。原有实施细则凡与本办法不符的，应依据本办法修正。
第十三条 本办法由国家科学技术委员会负责解释和修改。
第十四条 本办法自国务院批准之日起实施。

Conditions and Measures on the Designation of High and New Techno-logy Enterprises in National High and New Technology Industry DevelopmentZones

(Approved by the State Council on March 6, 1991 Promulgated by theState Science Commission in March, 1991)

Whole Doc.
Article 1
These Measures are formulated to implement the relevant policy and
provisions on the national high and new technology industry development
zone approved by the high and new technology industry in our country.
Article 2
High and new technology enterprises in national high and new
technology industry development zones (hereinafter referred to as the
Development Zones) shall be identified and designated according to these
Measures.
Article 3
Science and technology commission in each province, autonomous
region, municipality, planned separate city (hereinafter referred to as
science and technology commission at provincial and city level) shall be
the authority in charge of the identification and designation of high and
new technology enterprises in the Development Zones administered by the
people's government of each province, autonomous region, municipality
planned separate city, and shall be responsible for the implementation of
these Measures. The Development Zone Office shall, under the leadership of
the people's government and the leadership and supervision of the science
commission at provincial and city level, specifically handle the
examination and approval of the identification and designation of the high
and new technology enterprises.
Article 4
According to the current development of science and technology in the
world, high and new technology is divided into following categories:
(1) microelectronics and electronic information technology;
(2) space science and aerospace and aeronautical technology;
(3) optoelectronics and optical, mechanical and electronic integra-
tion technology;
(4) life science and biological engineering technology;
(5) material science and new materials technology;
(6) energy science and new energy, high efficient energy conservation
technology;
(7) ecology and environmental science;
(8) earache science and ocean engineering;
(9) basic matter science and radiation science;
(10) medical science and bio-medical engineering;
(11) other new process or new technology applicable in the tradi-
tional industries.
The categories of high and new technology shall be supplemented and
amended from time to time according to the constant development inside and
outside China, and shall be published by the State Science Commission.
Article 5
High and new technology enterprises shall be knowledge-intensive and
technology-intensive economic enterprises. High and new technology
enterprises within the Development Zones must meet the following
conditions:
(1) they are engaging in the research, development, production and
sale of one or more high technologies within the scope of Article 4 and
their products. However, pure commercial distribution of such technologies
and their products are excepted;
(2) they are practicing independent accounting, autonomous operation
and bearing their own profit and loss;
(3) the persons in charge of the enterprises with the research,
development, production and sale of the products in their enterprises, and
shall be the full time personnel of the enterprises;
(4) scientist and technical personnel with college and university
education shall account or more than 30% of all the staffs of the
enterprises; scientists and technical personnel engaged in the research
and development of high and new technology products shall account or more
than 10% of all the staffs of the enterprises.
For those labor-intensive high and new technology enterprises
engaging in the production or service of high and new technology products,
scientists and technical personnel with college and university education
shall account or more than 20% of all the staffs of the enterprises;
(5) they have more than RMB 100000 yuan as their own funds, as well
as appropriates places of business and facilities corresponding to their
respective scale of business activities;
(6) more than 3% of the gross revenue of the enterprises shall have
been allotted as expenses of the research and development of high and new
technology products;
(7) the gross revenues of the high and new technology enterprises
shall be composed of technology income, value of the high and new
technology products, value of the ordinary technological products and
technology-related trade. The aggregate of technological income and value
of the high and new technology products shall account of more than 50% of
the annual gross revenue of the enterprises.
Technological income shall mean income derived from technical
consultancy, technology transfer, technology contributed as equity
investment, technical services, technical training, technical engineering
design and contracts, technology export, adoption and acquisition of
imported technology and trial productions;
(8) they have specific articles of association and strict technical
and financial administration system;
(9) their terms of operation shall be more than 10 years.
Article 6
An application for the establishment of high and new technology shall
be submitted to the Development Zone Office, after the Development Zone
Office has examined and determined, the application shall be approved and
a "Certificate of High and New Technology Enterprise" shall be granted by
the science and technology commission at provincial and city level.
Article 7
The Development Zone Office shall examine and verify the high and new
technology enterprises according to the conditions set forth in Article 5
on a regular basis. Those high and new technology enterprises that do not
meet the above conditions shall not be entitled to the policies and
provisions of the national high and new technology industry development
zone.
Article 8
The duration of those classified as high and new technology products
shall be within 5 years, and duration of those high and new technology
products that have a longer technological cycle shall upon approval be
extended to 7 years.
Article 9
High and new technology enterprises that alter their scope of
business, merge with or separate from other entities, charge their
production line, redomicile or wind-up shall apply to the Development Zone
Office for examination and approval, and shall undertake corresponding
industrial and commercial and tax registration.
Article 10
Science research institutes with the ownership of the whole people in
the Development Zones whose administrative and operational expenses have
been reduced pursuant to the stipulations of the State, that practice
independent accounting and that meet the conditions set forth in Article 5
may, upon verification by the Development Zone Office, be converted into
high and new technology enterprises.
Article 11
These Measures shall replace Interim Provisions on the Conditions and
Standards for the Designation of High and New Technology Enterprises
promulgated by the State Science and Technology Commission.
Article 12
Science and technology commissions in each province and city shall
adopt implementing rules based on these Measures. The existing
implementing rules that do not conform to these Measures shall be amended
in accordance with these Measures.
Article 13
The State Science Commission shall be responsible for the
interpretation and amendment to these Measures.
Article 14
These Measures shall be implemented from the date of approval by the
State Council.


　　为亲友非法牟利罪是1997年修订刑法时增加规定的新罪名， 1、根据刑法第166条的规定，为亲友非法牟利罪是指国有公司、企业、事业单位的工作人员，利用职务便利，为亲友非法牟利，致使国家利益遭受重大损失的行为，追诉标准将国家利益限于经济损失，不够全面，应相应增加其他情节标准； 2、“致使本单位少盈利、多支出”的表述不够规范，且实践中执行标准会各异，难以实际操作，建议改为直接经济损失； 3、建议将本案的数额标准与滥用职权罪的立案标准一致起来，也规定为致使国家直接经济损失数额在20万元以上，否则会导致二者之间标准的失调，无法体现对国家机关工作人员职务犯罪从严的立法原则精神。上述意见多数得到了采纳，考虑到本案中国家利益所遭受的损失一般均为行为人的亲友所直接非法获取，与渎职罪中滥用职权导致国家利益遭受损失的情况不完全一样，所以在数额上作了相对低一点的规定。
根据《追诉标准》第11条的规定，国有公司、企业、事业单位的工作人员，利用职务便利，为亲友非法牟利，涉嫌下列情形之一的，应予追诉：
1、造成国家直接经济损失数额在10万元以上的；
2、致使有关单位停产、破产的；
3、造成恶劣影响的。
实践中具体适用本案追诉标准的规定时，应注意以下几个问题：
1、本案追诉标准所列举的各种情形之间是并列、选择关系，行为人只要具备其中任何一个条件，即应予追诉。上述追诉标准中，第1 项是从经济损失的角度所作的规定，第2项是从行为的危害后果的角度所作的规定，其中的停产是指严重影响公司、企业生产经营的情况，而不是指短时间、小范围、影响不大的停产，第3项是为避免列举不全面而作的兜底性规定。
2、本案中的直接经济损失，是指因行为人的非法牟利行为直接导致的国家财产损毁、减少的实际价值。如果行为人多次实施为亲友非法牟利行为的，则应将国家因此所受损失累计计算。这里的国家利益主要直接体现为国有公司、企业、事业单位的利益。当国家遭受的直接经济损失达到10万元以上（含10万元）的，应予追诉。
3、实践中具体确定国家利益遭受损失的情形时，可以参照以下原则进行：
（1）将本单位盈利业务交由自己的亲友进行经营的，应当计算本单位原可得经济利益的损失。
（2）以明显高于市场的价格向自己的亲友经营管理的单位采购商品的，应当根据实际购进价格与该商品的市场合理的最高价格的差价，计算实际损失的数额。
（3）以明显低于市场的价格向自己的亲友经营管理的单位销售商品的，应当根据实际销售价格与该商品的市场合理最低价的差价，计算实际损失的数额。
（4）向自己的亲友经营管理的单位采购不合格商品的，如果本单位将该产品变价处理的，应当以本单位处理该不合格商品后实际损失的数额计算；如果因质量低劣无法处理的，采购该不合格商品的价款就是损失的数额；如果质量不合格，经维修后合格的，以支付维修费用为损失的数额；如果因商品不合格导致消费者投诉而造成的支付赔偿等直接经济损失的，也应当计入损失的数额；如果行为人的行为使国有公司、企业、事业单位无法正常经营，导致严重亏损甚至破产的，也属于使国家利益遭受重大损失。
4、关于“将本单位的盈利业务交由自己的亲友进行经营”的理解问题。根据刑法第166条的规定，为亲友非法牟利罪，是指国有公司、企业、事业单位的工作人员，利用职务便利，有下列情形之一，使国家利益遭受重大损失的行为：
（1）将本单位的盈利业务交由自己的亲友进行经营的；
（2）以明显高于市场的价格向自己的亲友经营管理的单位采购商品或者以明显高于市场的价格向自己的亲友经营管理的单位销售商品的；
（3）向自己的亲友经营管理的单位采购不合格商品的。由于上述三种情形对有关“亲友”的表述有两种，即第一种情形中的“亲友”和后两种情形中的“亲友经营管理的单位”，实践中，对于如何理解第一种情形规定的“将本单位的盈利业务交由自己的亲友进行经营”存在不同认识，一种意见认为，这里的“亲友”仅指亲友本人，另一种意见则认为，这里的“亲友”既包括亲友本人，也包括与亲友有重大利益关系的单位。对此，我们认为对刑法第166条第一项规定的“亲友”，不能拘泥于字面进行理解，这里的“亲友”，应该既包括亲友个人，也包括有关单位，对于利用职务便利，将本单位的盈利业务交给其亲友投资、管理、控股的单位经营的，也应视为“交由自己的亲友进行经营”。
该条第二、三项之所以只规定“亲友经营管理的单位”，主要是考虑到国有单位一般不会直接向公民个人采购或销售大量商品。对第一项规定的“亲友”作相对宽一些的理解，既符合立法精神，也符合当前深入开展反腐败斗争的需要