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陕西省地方税务局：你局《关于高新技术企业有关企业所得税问题的请示》（陕地税发犤２００１犦１１５号）收悉。经研究，现批复如下：一、根据现行企业所得税政策规定，高新技术产业开发区内的高新技术企业所得税优惠政策是一项区域性税收优惠政策，仅适用于注册地与实际经营
Shaanxi Provincial Local Taxation Bureau: Your bureau’s “Request for Instructions on Enterprise Income Taxes for High-tech Enterprises” (Shan Di Taxation Circular 2001 犦 115) was received. According to the current corporate income tax policy, the preferential income tax policy for hi-tech enterprises in the Hi-Tech Industrial Development Zone is a regional tax preferential policy applicable only to the place of registration and the actual operation