Article 11 newly - built buildings for technology development and production and business with self - raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax ( or the investment direction regulating tax ) according to the national industrial policy 第十一条内资办的开发区企业,以自筹资金新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) 。