11. For the technical results made by the scientific research organization involving in development of high-tech products or made by the enterprise itself, if the net annual amount gained from technical transfer or from technical advisory, technical service and technical training during technical transfer is less than 300,000 RMB, the income tax can be exempted from, while the income tax shall be levied for the amount exceeding 300,000 RMB according to the law. The income obtained from the above technical result transfer shall be exempted from any business tax.
12. If the shares given to the staffs as a reward or distributed to the staffs by the high-tech enterprises and the high-tech projects are re-invested in the enterprise production, the personal income tax shall be exempted from. As for the actual dividends or the shares withdrawn, the personal income tax shall be levied according to the dividends or amount of shares withdrawn.
13. The production and operation sites newly constructed or procured by the high-tech enterprises and the high-tech projects shall be exempted from house property tax within five years starting from the date of completion of construction or procurement.
14. The technical contract signed by the high-tech enterprises and the high-tech projects shall be exempted from stamp tax.
15. The high-tech enterprises and the high-tech projects may adopt accelerating depreciation method to the production and scientific research equipment according to its need in line with stipulations laid down in documents concerned so to promote the renewal of enterprise equipment and technical renovation.
16. As for the land used by the high-tech enterprises and the high-tech projects, the transferring cost for right of using such land shall be exempted from any charges.
17. For the technical result invested as shares by the shareholders from company with limited liability, the proportion of shares can be calculated as much as 35% of the total registered capital if such investment is certified as a high-tech result by the municipal scientific department in charge.   
18. The relevant departments of municipal government shall give priority in the arrangement of cadres & workers transferring, graduates distribution and residence registration etc. for the personnel required by the high-tech enterprises and the high-tech projects. For the professional technical personnel with graduate diplomas or above and who have worked in high-tech enterprise for more than two years, the Personnel Department and Labor Department under municipal government shall give the quota for residence registration. 
19. Simplifying the review and approval procedures for business trips to foreign countries or to Hongkong requested by the high-tech enterprises and the high-tech projects. In case the relevant personnel from the high-tech enterprises and the high-tech projects request business trips to foreign countries or to Hongkong, the foreign affair department of municipal government shall give priority in handling relevant procedures.   
20. When the municipal housing management department allots the commercial dwelling houses of minor profit, he staffs of the high-tech enterprises and the new & technical projects shall enjoy such allocation.
21. In case there is a major adjustment in state tax policy in future, the relevant clauses will be adjusted accordingly.
22. This regulation shall be in valid starting from January 1st, 1998 and this regulation shall supersede any previous one if there is a conflict.  

[1] [2] [3] [4] [5] [6]