法官的个性培养
刘成江
法官的个性培养，是一个接受他律并经过内在良心调整达到自律的过程。他律，最主要的就是监督。而最有效、最经常、最基本的监督，是法院内部监督。这种监督不仅仅是对法官行为的规范，对审判权的制衡，同时，是对法官的爱护和保护。完善的内部监督机制，将审判监督与纪律监督紧密结合起来，让监督贯穿于审判工作的各个环节来维护良好的司法秩序，尽量排除干扰，将法官从复杂的人际关系中解脱出来，保证司法的公正与效率。自律，就是法官要自我约束、自我控制，把个人的一言一行自觉纳入法官的个性规范中去。要做到自律，必须树立唯法至上的理念和追求公正的强烈意识。法官只有追求公正的坚强理念，才能有正确的道德价值取向，把法律信仰作为法官最基本的价值观念，真正在灵魂深处忠实于法律。法官只有获得对法律信仰和正义追求的精神支持，才能带动内心严格的理性自律，从而产生巨大的工作动力和无私无畏的勇气。始终保持自己崇高的职业操守和司法人格，让人民群众实实在在地感受到人民法官既是传播法律的使者，也是涵养道德的楷模。a
培养法官的个性，使司法主观性与法律客观性有机结合起来，具体包括以下四个方面的内容：
一、法官的威望与人格魅力，有人说，我国法官的个性犹如我国法院判决书的书写模式一样——千篇一律，几乎没有什么特点可言。因而我国法官的威望与人格魅力的作用并未得到充分的重视与体现。法官的人格魅力是法官内在道德涵养的综合体现，而法官的人格魅力对于公正审判的实现或某些制度的实施也都具有十分重要的作用。在我国诉讼制度史上享有盛名的“马锡武审判方式”之所以能取得成功并广为流传，显然与马锡武本人公正廉洁的人格魅力是分不开的。法官威望的建立与人格魅力的培养是法官日常道德修养的积累与结果，在法官审判日益走向独立与自治的今天，每一位法官都应注重自己对高尚的品质、健康的人格、社会良知、温和的性情、稳定的情绪等综合因素的培养，以建立自己良好的社会声望，展示自己的人格魅力，只有这样，法官才能通过自己的工作——公正、高效地审理案件而赢得公众的信任和社会的肯定，并逐步恢复民众对司法公正性的信心。然而，由于法制不健全、不完善的客观事实，我国法官在事实上比公开承认法官自由裁量权的英美法系国家的法官，握有更大的自由裁量权，可以说，他们在悄悄地行使自由裁量权，并且滥用自由裁量权的现象十分普遍、突出，这已经是一个不争的事实。
二、法官公正自由裁量的能力，法官的裁判过程实质是法官的自由裁量权的运作过程，裁量权的使用科学合理，裁量就恰当、公正；裁量权运用得不好，裁量就可能失当、不公正。为实现法官自由裁量权公正，应着力培养法官的综合素质：1、精通的业务素质。这是法官正确行使自由裁量权的前提。这是法官行使自由裁量权的基础。法官在有法可依的情况下，若不了解、不熟悉这些规则，就不能进行正常的工作。法官要正确行使自由裁量权，就要具备较高的法学理论，要能领会法律的精神实质，并能将法律精神融会到整个审判实践，使法律在日常审判工作中运用自如。需要明确，法官熟悉业务，仅对法学有所精通还不够，还必须对法学的相关科学有所了解。2、高尚的道德素质。这是法官行使好自由裁量权的内在约束。法官要行使好自由裁量权，必须要有公正办案的良好思想，养成不畏权势，不徇私枉法，不为利益所倾的优良品德。3、良好的外部环境。这是法官行使好自由裁量权的外在要求。法官要正确行使自由裁量权，最重要的是这种权力不被外部环境所影响，不受任何外界权势所制衡。我们要切实为法官创造一种正确行使审判权力的社会环境。要创造这种良好的社会环境，当前应尽快解决好法院科学设置和法官管理监督问题。
三、法官平衡法律变革的能力，法官对法律的变通适用。这是最通常的潜移默化的法律变革，其中，法官的作用尤其重要。法官的主要职责是裁定纠纷，作为一般原则来说，我们不能要求法官去承担建立未来法律制度的任务，但是，法官是最直接并且是最先对社会向法律提出新问题作出反应的，即使面对法律未加规定的情形，法官也不能以此为由而不履行其进行裁决的义务；在法律的适用与现实社会情况发生冲突时，法官负有公平决断的义务和职责。并不能完全依赖法律明文规定的教条进行裁决，而必须考虑法律原则的选择，比如，社会形势、风俗习惯及政策等诸多因素，主动地参与平衡协调以期作出真正权威的判决。法官在司法过程中作出的这种具有胆识的、决定性的、有时甚至是反传统的创造性行为，克服了法律的停滞和衰败现象，保障了法律的权威。法官可以独立地、审时度势地就该法规的社会形势、风俗和自该法规通过之时至今是否已发生一种显著的、实质性的和明确的变化作出判断，并在不违反原法律制定者意图以及一般法律原则的基础上作出适时的解释，并依此在司法过程中作出适合一般性正义的判决。
法官要职业化。法官作为国家司法权的载体，尽管其职业能力使他们掌握了影响社会的强大力量，但只有将这种力量与法官为民众谋福祉、为社会担道义的高尚职业精神相结合，法官职业才可能与社会大众具有亲和力，才有可能在社会中求得充分的身份和物质保障，并在司法独立的意义上获得令人羡慕的自治“特权”，进而赢得为社会大众所尊崇的职业声望。法官要有良知。一是良好的知识结构，这种知识结构不仅仅指法律专业知识，还包括各种各样广博社会知识与社会经验，对社会生活的经验也是法官处理好案件的基础，法律是一项专业性非常强的社会工作，离开专业知识从根本上就不具备做法官的最起码条件；二是良好的认知水平，包括认识、判断、推理案件的能力，具体而言是快速领会案件基本情况，把握案件双方争执焦点，并准确做出谁是谁非的判断的能力；三是良好的道德水准，就是说在认识案情，把握案件所适用的法律后，真正按照客观、公平、公正的原则处理案件，做到不偏不倚，问心无愧；四是法官对案件处理的适当性，因为法律往往可以给予法官一定的自由裁量权，在这一范围中，无论法官如何选择都是符合法律的，也是合法的，这时如何对案件作出适当的判决就显得特别重要；五是法官本人对法律的尊重程度与忠诚程度，这里着重强调的是法官绝不能将法律当做为自己在社会上谋取便利的工具。
法官是一种特殊的职业群体，其特殊之处在于法官被誉为司法公正的守护神、社会正义的化身。法官的个性是法律实现过程的润剂。如果说司法审判是社会正义的最后一道防线，那么法官就是这最后一道防线的“守门人”，倘若能放松对“守门人”的束缚，为他创造更加广阔的自由空间，让他“头顶是灿烂的星空，心中是崇高的道德法则”。
参考文献：
a: 张庆俐.浅谈法官的职业道德[J].特区法坛.2002.(4).
国务院关于批准国家高新技术产业开发区和有关政策规定的通知(附件附英文)
国务院
国务院关于批准国家高新技术产业开发区和有关政策规定的通知(附件附英文)
1991年3月6日，国务院
通知
根据《中共中央关于科学技术体制改革的决定》，近几年，许多地方在一些知识、技术密集的大中城市和沿海地区相继建立起一些高新技术产业开发区，促进了我国高新技术产业的发展。为了贯彻《中共中央关于制定国民经济和社会发展十年规划和“八五”计划的建议》中关于“继续推进‘火炬’计划的实施，办好高新技术开发区”的精神，加快高新技术产业的发展，国务院决定，1988年批准北京市新技术产业开发试验区之后，在各地已建立的高新技术产业开发区中，再选定一批开发区作为国家高新技术产业开发区，并给予相应的优惠政策。现通知如下：
一、国务院批准经国家科委审定的下列21个高新技术产业开发区为国家高新技术产业开发区：
武汉东湖新技术开发区、南京浦口高新技术外向型开发区、沈阳市南湖科技开发区、天津新技术产业园区、西安市新技术产业开发区、成都高新技术产业开发区、威海火炬高技术产业开发区，中山火炬高技术产业开发区、长春南湖—南岭新技术工业园区、哈尔滨高技术开发区、长沙科技开发试验区、福州市科技园区、广州天河高新技术产业开发区、合肥科技工业园、重庆高新技术产业开发区、杭州高新技术产业开发区、桂林新技术产业开发区、郑州高技术开发区、兰州宁卧庄新技术产业开发区试验区、石家庄高新技术产业开发区、济南市高技术产业开发区。
二、上海漕河泾新兴技术开发区、大连市高新技术产业园区、深圳科技工业园、厦门火炬高技术产业开发区、海南国际科技工业园分别设在经济技术开发区、经济特区内，也确定为国家高新技术产业开发区。
三、国务院授权国家科委负责审定各国家高新技术产业开发区的区域范围、面积，并进行归口管理和具体指导。
四、国务院批准国家科委制定的《国家高新技术产业开发区高新技术企业认定条件和办法》（附件一）、《国家高新技术产业开发区若干政策的暂行规定》（附件二）和国家税务局制定的《国家高新技术产业开发区税收政策的规定》（附件三），请遵照执行。
五、北京市新技术产业开发实验区，除固定资产投资规模管理、出口创汇留成按现行规定执行外，其余仍按《北京市新技术产业开发试验区暂行条例》执行。
依靠我国自己的科技力量。促进高技术成果的商品化、产业化，对于调整产业结构，推动传统产业的改造，提高劳动生产率，增强国际竞争能力，具有重要意义。各地区、各有关部门对高新技术产业开发区要加强领导，大力扶持，按照国家的有关政策规定，促进我国高新技术产业健康发展。
附件一：国家高新技术产业开发区高新技术企业认定条件和办法
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关，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）其它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高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10万元以上资金，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10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5年以内，技术周期较长的高新技术产品经批准可延长至7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。
附件二：国家高新技术产业开发区若干政策的暂行规定
第一条 为进一步扶植我国高新技术产业开发区的建设，推动高新技术产业的发展，制定本规定。
第二条 本规定适用于国家高新技术产业开发区中按照国家科委制定的《国有高新技术产业开发区高新技术企业认定条件和办法》认定的高新技术企业。
第三条 本规定包括除税收政策之外的各项优惠性政策。
第四条 有关进出口货物的关税优惠问题按以下规定办理：
（一）在高新技术产业开发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。
（二）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。
（三）高新技术企业生产的出口产品，除国家限制出口或者另有规定的产品以外，都免征出口关税。
（四）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。
（五）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。
海关认为必要时可在高新技术产业开发区内设置机构或派驻监管小组，对进出口货物进行管理。
第五条 有关进出口业务的规定。
（一）经经贸部批准可在高新技术产业开发区内设立技术进出口公司，以推动同新技术产品进入国际市场。
（二）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。
第六条 有关资金信贷的规定。
（一）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。
（二）银行可给高新技术产业开发区安排发行一定额度的长期债券，向社会筹集资金，支持高新技术产业的开发。
（三）有关部门可在高新技术产业开发区建立风险投资基金，用于风险较大的高新技术产品开发。条件比较成熟的高新技术产业开发区，可创办风险投资公司。
第七条 高新技术企业的生产、经营性基本建设项目，按照统一规划安排建设，优先纳入当地固定资产投资规模。
第八条 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。
第九条 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。
第十条 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。
第十一条 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。
第十二条 在不影响上交中央财政部分，经当地人民政府批准，高新技术产业开发区中高新技术企业所缴各项税款，以1990年为基数，新增部分5年内全部返还高新技术产业开发区，用于开发区的建设。
第十三条 高新技术企业的商务、技术人员1年内多次出国的，按1990年2月23日《国务院办公厅转发国家科委〈关于简化高技术、新技术企业部分人员多次出国审批手续请示〉的通知》执行。
第十四条 各地区、各部门在安排劳动就业和招收职工时，要优先考虑高新技术企业对大学生、研究生、留学生和归国专家的需求。
第十五条 经国家批准的高新技术产业开发区所在地的省、自治区、直辖市或计划单列市人民政府可根据本规定制定具体实施办法。
第十六条 国家科委会同有关部门将定期对高新技术产业开发区进行检查。对于其中管理不善或进展缓慢的国家高新技术产业开发区，将中止其优惠政策的实行，直至取消其国家高新技术产业开发区的资格。
第十七条 本规定由国家科委和有关部门负责解释。
第十八条 本规定自国务院批准之日起执行。
附件三：国家高新技术产业开发区税收政策的规定
第一条 为促进我国高新技术产业的健康发展，进一步推动高新技术产业开发区建设，制定本规定。
第二条 本规定的适用范围，限于经国务院批准设立的高新技术产业开发区（以下简称开发区）内被认定的高新技术企业（以下简称开发区企业）。
第三条 开发区和开发区企业的认定条件和标准，高新技术及其产品的范围，按国家科委制定的统一规定执行。
第四条 开发区企业从认定之日起，减按15％的税率征收所得税。
第五条 开发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。
第六条 新办的开发区企业，经企业申请，税务机关批准，从投产年度起，2年内免征所得税。
对新办的中外合资经营的开发区企业，合营期在10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2年免征所得税。
在经济特区和经济技术开发区地域范围内的开发区企业，是外商投资企业的，仍执行特区或经济技术开发区的各项税收政策，不受前两项规定的限制。
免税期满后，纳税确有困难的，经批准在一定期限内给予适当减免税照顾。
第七条 对内资办的开发区企业，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30万元以下的，可暂免征收所得锐；超过30万元的部分，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。
第八条 对内资办的开发区企业减征或免征的税款统一作为国家扶持基金，单独核算，由有关部门监督专项用于高新技术及产品的开发。
第九条 开发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。
第十条 内资办的开发区企业，一律按照国家现行规定缴纳奖金税。但属下列单项奖励金，可不征收奖金税：
（一）从其留用的技术转让、技术咨询、技术服务、技术培训净收入中提取的奖金，不超过15％的部分；
（二）高新技术产品出口企业，按国家规定从出口奖励金中发放给职工的奖金，不超过1．5个月标准工资的部分；
（三）符合国家规定的其它免税单项奖。
上述（一）、（二）两项合并计算的全年人均免税奖金额，不足2．5个月标准工资的，按2．5个月标准工资扣除计税；超出2．5个月标准工资的，按实际免税奖金扣除计税。
第十一条 内资办的开发区企业，以自筹资金新建技术开发和生产经营用房，按国家产业政策确定征免建筑税（或投资方向调节税）。
第十二条 开发区企业的贷款，一律在征收所得税后归还。
第十三条 开发区内的非开发区企业，按国家现行税收政策规定执行，不执行本规定。原认定的开发区企业情况发生变化，已不符合开发区企业条件和标准的，也不再执行本规定。
第十四条 过去凡与本规定有抵触的税收政策，一律废止，改按本规定执行。
第十五条 本规定由国家税务局负责解释。
第十六条 本规定自国务院批准之日起执行。
Appendix I: Conditions and Measures on the Designation of High and New Technology Enterprises in National High and New Technology Industry Develoment Zones
Appendix I: Conditions and Measures on the Designation of High and New
Technology Enterprises in National High and New Technology Industry
Develoment Zones
(Approved by the State Council on March 6, 1991 Promulgated by the
State Science Commission in March, 1991)
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 integration
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) earth 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 traditional
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, change 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.
Appendix II: Interim Provisions on Certain Policies Concerning National High and New Technology Industry Development Zones
Appendix II: Interim Provisions on Certain Policies Concerning National
High and New Technology Industry Development Zones
(Approved by the State Council on March 6, 1991 Promulgated by the
State Science Commission in March, 1991)
Article 1
These Provisions are formulated to further support the construction of
high and new technology industry development zones in our country, and to
push forward the development of high and new technology industry.
Article 2
These Provisions shall apply to high and new technology enterprises in
the national high and new technology industry development zones, which
have been designated pursuant to Conditions and Measures on the
Designation of High and New Technology Enterprises in National High and
New Technology Industry Development Zones made by the State Science
Commission.
Article 3
These Provisions include various preferential policies except those of
taxation.
Article 4
Preferential treatment on customs duties concerning the import and
export of goods shall be handled as follows:
(1)Import of raw materials and spare parts and components by high and
new technology enterprises established in the high and new technology
industry development zones for the manufacturing of export products shall
be exempted from import license requirement, and the Customs shall clear
the goods upon presentation of export contract and approval document of
the high and new technology industry development zone.
(2)When approved by the Customs, high and new technology enterprises
may set up bonded warehouse or bonded factories in the high and new
technology industry development zones. The Customs shall, pursuant to
relevant provisions on processing with imported materials, exempt import
duty and product tax and value added tax for the import stage based on the
actual manufactured and exported volume.
(3)Export products manufactured by the high and new technology
enterprises shall be exempted from export duty except for those products
whose export are restricted by the State or regulated by other provisions.
(4)If the goods under bonds are to be sold domestically, then
approval from the original examination and approval authority and customs'
permission must be obtained and duties shall be paid according to the law.
For those products that fall into the quota and import license
administration by the State, the application for approval of import shall
be submitted and approved and import license shall be applied for.
(5)For instruments and equipment that can not be produced domestically
and are needed by the high and new technology enterprises for the
development of high and new technologies, import duty shall be exempted by
the Customs upon presentation of the approval documents of the examination
and approval authority which are examined and verified by the Customs.
When the Customs deem necessary, it may set up offices or station
supervision and administration group in the high and new technology
development zones to administer the import and export of goods.
Article 5
Provisions concerning import and export business.
(1)When approved by MOFERT, technology import and export companies may
be established in the high and new technology industry development zones
so as to promote the high and new technology products to enter into
international market.
(2)Pursuant to relevant provisions of the State, those high and new
technology enterprises that have a good record of conducting import and
export business shall be granted rights to engage in foreign trade. When
necessitated by business operation and approved by relevant department,
high and new technology enterprises may set up branches and subsidiaries
abroad.
Article 6
Provisions on funding and credits.
(1)The banks shall provide active support to the high and new
technology enterprise, and shall endeavor to arrange funds needed in their
development, production and construction.
(2)The banks may arrange the issuance of long-term bonds within
certain quota by the high and new technology development zones so as to
raise funds from the society and support the development of high and new
technology industry.
(3)Relevant departments may establish venture capital funds for
development of high and new technology products in the high and new
technology industry development zones. In the more matured high and new
technology industry development zones, venture capital companies may be
set up.
Article 7
Capital construction project for the production and operation of the
high and new technology enterprises shall be arranged for construction
according to uniform planning, and shall be given priority in having the
same included in local fixed asset investment scale.
Article 8
When approved by local people's government, high and new technology
enterprises may be exempted from subscribing the bonds for State Key
Construction.
Article 9
If all the indicators of the high and new technology products
developed by the high and new technology enterprises have reached the
level of the imported products of the same kind, and the high and new
technology enterprises posses certain production capacity, after the
review and determination by the State Science Commission and relevant
department, such products shall be controlled pursuant to the existing
import administration measures.
Article 10
New products development by the high and new technology enterprises
whose prices are controlled by the State (including the prices fixed by
the State and prices guided by the State), the enterprises may fixed the
sales promotion prices by themselves and file the same with the price
administration department and its superior department in charge within the
prescribed sales promotion period, except that the prices of certain type
of products shall be determined by the price administrative department.
The enterprises may fix the price of those high and new technology
products which are not subject to the price control of the State.
Article 11
Instruments and equipment used by the high and new technology
enterprises for the development of high and new technology and production
of high and new technology products may adopt accelerated depreciation.
Article 12
Provided that the portion to be handed over to central treasury shall
not be affected, when approved by local people's government, all taxes and
charges paid by the high and new technology enterprises in 1990 shall be
used as a base figure. Any additional taxes paid on top of that shall
within 5 years be fully refunded to high and new technology industry
development zones and shall be used for the construction of development
zones.
Article 13
Business and technology personnel of the high and new technology
enterprises who make multiple trips abroad shall follow the Guo Ban Fa
(1990) No. 9 Document.
Article 14
When arranging employment and recruiting employees, each region and
each department shall give prior consideration to the needs of high and
new technology enterprises for graduate, post-graduate students and
returned Chinese students and exports from abroad.
Article 15
The people's government of each province, autonomous region,
municipality or planned separate city where high and new technology
industry development zone arrived by the State are situated may adopt
detailed implementing measures according to these Provisions.
Article 16
The State Science Commission and relevant department shall conduct
periodic inspection to the high and new technology industry development
zones. For those national high and new technology industry development
zones that are poorly managed or whose progress are sluggish, the
applicable preferential policies shall be terminated, or even the status
of national high and new technology industry development zone shall be
removed.
Article 17
The State Science Commission and relevant departments shall be
responsible for the interpretation of these Provisions.
Article 18
These Provisions shall be implemented from the date of approval by the
State council.
