关于印发《高新技术企业认定管理工作指引》的通知_en

—1—GuoKeFaHuo[2008]No.362CircularonPrintingandIssuingoftheGuidelinesfortheAdministrationoftheIdentificationofHi-TechEnterpriseDepartments(bureaus)ofscience&technologyanddepartments(bureaus)offinanceofprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,andcitiesspeciallydesignatedinthestateplan,andtheStateTaxationAdministrationandlocaltaxationadministration:TheMeasuresfortheAdministrationofIdentificationofHi-TechEnterprises(GuoKeFaHuo[2008]No.172)(hereinaftercalledasthe“MeasuresfortheIdentification”)andtheFieldsofHigh&NewTechnologyEligibleforPrimarySupportoftheStatehavebeenprintedanddistributedtoyou.Toensuretheadministrationworkishighlyefficientandstandard,andaccordingtotheregulationsofArticle19oftheMeasuresfortheIdentification,theMeasuresfortheAdministrationofIdentificationofHi-TechEnterprise(hereinaftercalledasthe“WorkGuidelines”)isherebyprintedanddistributedtoyou,andtherelevantissuesareannouncedasfollows:1.Thescience&technologydepartments,financedepartmentsandtaxationdepartmentsoftheprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,andcitiesspeciallydesignatedinthestateplanshallfullyrecognizetheimportanceoftheadministrationoftheidentificationofthehi-techenterprises,andshouldcloselycooperateinbuildingtheidentificationandadministrationagenciesinatimelymanner,sotojointlyimplementtheidentificationofthelocalhi-techenterprisesandputthepreferentialtaxpoliciesintoeffect.2.Thehi-techqualificationsforenterprisesinsideoroutsidethestatehi-techindustrialdevelopmentzones(includingBeijingexperimentalzonefordevelopingnewhi-techindustries)whichwereidentifiedaccordingtotheformermeasuresfortheidentificationbytheendof2007butstillwithintheeffectivedate,shallremaineffective,butsuchenterprisesmaybeentitledtotheenterpriseincometaxpreferentialpoliciesaccordingtotherelevantprovisionsoftheEnterpriseIncomeTaxLawanditsregulationsontheimplementationafterhavebeenqualifiedbyreviewpursuanttotheMeasuresfortheIdentificationandtheWorkGuidelines.SuchenterprisesmayapplyforreviewaccordingtotheMeasuresfortheIdentificationandtheWorkGuidelinesbeforeoraftertheexpirationofqualifications.3.Forthehi-techenterprisesthatreceivepreferentialtreatmentofregulartaxreductionorexemptionaccordingtotheformerlawsandwhosequalificationsarenotexpired,therelevantprovisionsoftheCircularoftheStateCouncilontheImplementationoftheTransitionalPreferentialPoliciesinRespectoftheEnterpriseIncomeTax(GuoFa[2007]No.39)mayexecuted.4.Forthehi-techenterprisesnewlyestablishedinthespecialeconomiczonesandShanghaiPudongNewArea,andidentifiedaccordingtotheMeasuresfortheIdentificationandWorkGuidelines,therelevantprovisionsoftheCircularoftheStateCouncilontheImplementationoftheTransitionalPreferentialPoliciesFortheHi-TechEnterprisesNewly-BuiltintheSpecialEconomicZonesandShanghaiPudongNewArea(GuoFa[2007]No.40)maybeexecuted.—2—5.Sincetheadministrationoftheidentificationofhi-techenterprisesrequiresstrictcompliancewiththerelevantnationalpolicies,andhashighprofessionalrequirements,allbureausshallprovidekeystaff,ensuresufficientsupplyofthefundsrequiredfortheidentification,andproposefeasiblesuggestionsonpoliciesaccordingtonewcircumstancesandissuesarisingoutofthelocalidentificationworkinatimelymanner.Attachment:WorkGuidelinesforAdministrationoftheIdentificationofHi-TechEnterprisesMinistryofScience&TechnologyMinistryofFinanceStateTaxationAdministrationJuly8,2008Keywords:High&NewTechnologies;Enterprises;Work;GuidelinesOfficeofScience&TechnologyMinistryPrintedandIssuedonJuly9,2008—3—Attachment:WorkGuidelinesforAdministrationofIdentificationofHi-TechEnterprisesAccordingtotheprovisionsoftheMeasuresfortheAdministrationofIdentificationofHi-TechEnterprises(hereinaftercalledasthe“MeasuresfortheIdentification”)andtheFieldsofHigh&NewTechnologyEligibleforPrimarySupportoftheState(hereinaftercalledasthe“KeyFields”),andtospecifythedutiesofallrelatedunitsinvolvedintheadministrationoftheidentificationofthehi-techenterprises,todeterminetheenterprise’sR&Dactivitiesandalsotheclassificationanddistributionstandardfortheenterprise’sR&Dactivitiesfees,tomakecleartheconnotationofeachindexandthemeasuringmethodthereof,andtoensurethehighly-efficientexecutionoftheidentificationadministrationwork,theWorkGuidelinesfortheAdministrationofIdentificationofHi-TechEnterprises(hereinaftercalledasthe“WorkGuidelines”)isherebyformulated.Allunitsconcernedshouldmanagetheidentificationofthehi-techenterprisesaccordingtotheMeasuresfortheIdentification,theKeyFieldsandtheWorkGuidelines.Thosehi-techenterprisesidentifiedaccordingtotheMeasuresfortheIdentification,theKeyFieldsandtheWorkGuidelinesshallbedeemedundertheprimarysupportoftheStateassospecifiedintheArticle28oftheEnterpriseIncomeTaxLawofthePeople’sRepublicofChina(hereinaftercalledasthe“EnterpriseIncomeTaxLaw”).Ⅰ.LeadingTeamandIdentificationInstituteTheMinistryofScience&Technology,theMinistryofFinanceandtheTaxationAdministrationformtheNationalHi-TechEnterpriseIdentificationAdministrationWorkLeadingTeam(hereinaftercalledas“LeadingTeam”),andtheo