Chapter I General Principles
Article 1 In order to support and encourage the development of high-tech enterprises, these Measures are formulated in accordance with the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations).
Article 2 The term "high-tech enterprises" as mentioned in these Measures refers to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year, and formed core independent intellectual property rights through continuous research and development and transformation of technological achievements.
Article 3 The identification and management of high-tech enterprises shall follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice.
Article 4 High-tech enterprises recognized in accordance with these Measures may apply for preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and the Implementing Rules of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Implementing Rules).
Article 5 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China shall be responsible for guiding, managing and supervising the accreditation of high-tech enterprises nationwide.
Chapter II Organization and Implementation
Article 6 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China form the National Leading Group for the Accreditation and Management of High-tech Enterprises (hereinafter referred to as the "Leading Group"), whose main responsibilities are:
(a) to determine the direction of the national high-tech enterprise certification management, and to consider the work report on the certification management of high-tech enterprises;
(two) to coordinate and solve major problems in the identification and implementation of relevant policies;
(3) adjudicating major disputes in the identification of high-tech enterprises, and supervising and inspecting the identification work in various regions;
(four) put forward rectification opinions on the areas where major problems appear in the identification of high-tech enterprises.
The seventh leading group has an office. The office is located in the Ministry of Science and Technology, and its main responsibilities are:
(a) to submit a report on the identification and management of high-tech enterprises;
(two) to organize and implement the inspection of the management of high-tech enterprises;
(three) responsible for the record management of the qualification of experts in high-tech enterprises;
(four) to establish and manage the "high-tech enterprise identification management network";
(five) other tasks assigned by the leading group.
Article 8 The administrative departments of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, together with the financial and tax departments at the same level, form the accreditation management institutions of high-tech enterprises in the region (hereinafter referred to as accreditation institutions) to carry out the following work in accordance with these Measures:
(a) responsible for the identification of high-tech enterprises within their respective administrative areas;
(two) to accept the qualification examination of high-tech enterprises proposed by enterprises;
(three) responsible for the supervision and inspection of the identified enterprises, accepting, verifying and handling the relevant reports;
(four) send experts to participate in the identification of high-tech enterprises and report to the office of the leading group for the record.
Article 9 After obtaining the qualification of high-tech enterprise, an enterprise shall go through the formalities of tax reduction and exemption with the competent tax authorities in accordance with the provisions of Article 4 of these Measures.
High-tech enterprises enjoying preferential tax reduction and exemption shall report to the competent tax authorities within 15 days from the date of change if the conditions for tax reduction and exemption change; Those who no longer meet the conditions for tax reduction or exemption shall fulfill their tax obligations according to law; Those who fail to pay taxes according to law shall be recovered by the competent tax authorities. At the same time, the competent tax authorities in the process of implementing preferential tax policies, found that enterprises do not have the qualification of high-tech enterprises, should be submitted to the accreditation body for review. During the review period, the enterprise may be suspended from enjoying the preferential tax reduction and exemption.
Chapter III Conditions and Procedures
Tenth high-tech enterprises must meet the following conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(3) Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
Eleventh high-tech enterprises identified procedures are as follows:
(A) enterprise self-evaluation and application
Enterprises log on to the "high-tech enterprise identification management network" and conduct self-evaluation in accordance with the conditions stipulated in Article 10 of these Measures. If it is considered that the conditions for accreditation are met, the enterprise may apply to the accreditation institution for accreditation.
(2) Submit the following application materials
1. application for the recognition of high-tech enterprises;
2. Copy of business license and tax registration certificate (copy);
3. Intellectual property certificate (exclusive license contract), production approval letter, new product or new technology certification (novelty search) materials, product quality inspection report, science and technology plan approval certificate at or above the provincial level and other relevant certification materials;
4. Description of the number of employees, educational background structure and the proportion of R&D personnel in the employees of the enterprise;
5. A statement of the research and development expenses of the enterprise verified by a qualified intermediary agency in the last three fiscal years (if the actual service life is less than three years, the actual service life shall prevail), and the explanatory materials of the research and development activities shall be attached;
6. The financial statements (including balance sheet, profit and loss statement and cash flow statement) and technical income of the enterprise in the last three fiscal years verified by qualified intermediaries, and the actual operating years if the actual service life is less than three years.
(3) Compliance review
The accreditation body shall establish an expert database for the accreditation and evaluation of high-tech enterprises; According to the application materials of the enterprise, experts are selected from the expert database to review the declared enterprise and put forward the identification opinions.
(four) identification, publicity and filing
Certification bodies certify enterprises. The recognized high-tech enterprises will be publicized 15 working days on the "high-tech enterprise recognition management network". If there is no objection, it shall be reported to the office of the leading group for the record, and the results of the identification shall be published on the "high-tech enterprise identification management network", and a uniformly printed "high-tech enterprise certificate" shall be issued to the enterprise.
Twelfth high-tech enterprise qualification is valid for three years from the date of issuance of the certificate. The enterprise shall file an application for review within three months before the expiration of the time limit. If the application for re-examination is not filed or the re-examination fails, the qualification of high-tech enterprises will automatically become invalid when it expires.
Thirteenth high-tech enterprises shall submit reports on technological innovation activities such as research and development in recent three years.
The review should focus on the tenth paragraph (four), and those who meet the conditions should be publicized and filed in accordance with the eleventh paragraph (four).
The re-recognized high-tech enterprise qualification is valid for three years. After the expiration, if the enterprise applies for recognition again, it shall be handled in accordance with the provisions of Article 11 of these Measures.
Fourteenth high-tech enterprises in the operation, production and technical activities, such as major changes (such as mergers and acquisitions, restructuring, job changes, etc.), should be reported to the recognized management agencies within fifteen days; If the change does not meet the requirements of these measures, the qualification of high-tech enterprises will be terminated from that year; Where it is necessary to apply for the recognition of high-tech enterprises, it shall be handled in accordance with the provisions of Article 11 of these Measures.
If the name of a high-tech enterprise is changed, it shall be confirmed by the accreditation body, and the accreditation certificate shall be re-issued after publicity and filing, and the number and validity period shall remain unchanged.
Chapter IV Punishment Rules
Fifteenth recognized high-tech enterprises in any of the following circumstances, should cancel its qualification:
(a) providing false information in the process of applying for identification;
(two) tax fraud;
(three) the occurrence of major safety and quality accidents;
(four) there are environmental and other illegal acts, punished by the relevant departments.
For an enterprise that has been disqualified as a high-tech enterprise, the accreditation body will no longer accept the application for accreditation of the enterprise within 5 years.
Sixteenth institutions and personnel involved in the identification of high-tech enterprises have the obligation to keep the contract in good faith, and have the obligation to keep confidential the relevant information of enterprises that have been declared and identified. Violation of the relevant requirements and disciplines for the identification of high-tech enterprises shall be dealt with accordingly.
Chapter V Supplementary Provisions
Article 17 As of the date of implementation of these Measures, the original Conditions and Measures for the Recognition of High-tech Enterprises Outside the National High-tech Industrial Development Zone (Guo Kefa Zi [1996] No.018) and the original Conditions and Measures for the Recognition of High-tech Enterprises in the National High-tech Industrial Development Zone (Guo Kefa Zi [2000] No.324) shall cease to be implemented.
Eighteenth approach by the Ministry of science and technology, the Ministry of finance and State Taxation Administration of The People's Republic of China is responsible for the interpretation of.
Article 19 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China shall separately formulate guidelines for the administration of the identification of high-tech enterprises.
Article 20 These Measures shall be implemented as of June 6+1October 6+1October 6, 2008.
Attachment: High-tech fields supported by the state.
Attached:
State-supported high-tech fields
I. Electronic information technology
Second, biology and new medical technology.
Third, space technology.
Fourth, new materials and new technologies.
Verb (abbreviation of verb) high-tech service industry
Vi. new energy and energy-saving technologies
Seven, resources and environmental technology
Eight, high-tech transformation of traditional industries
urgent!