关于印发《高新技术企业认定管理工作指引》的通知_en19253.docx

Guo Ke Fa Huo 2008 No. 362Circuular on PPrintting and Issuuing of tthe GGuideelinees foor thhe Addminiistraationn of the Idenntifiicatiion oof Hii-Tecch EnnterppriseeDeparrtmennts (bureeaus) of scieence & teechnoologyy andd deppartmmentss (buureauus) oof fiinancce off proovincces, autoonomoous rregioons, muniicipaalitiies ddirecctly undeer thhe ceentraal goovernnmentt, annd ciitiess speeciallly ddesiggnateed inn thee staate pplan, andd thee Staate TTaxattion Admiinisttratiion and locaal taaxatiion aadminnistrratioon:The MMeasuures for the Admiinisttratiion oof Iddentiificaationn of Hi-TTech Enteerpriises (Guoo Ke Fa HHuo 20088 Noo. 1772) (hereeinaffter callled aas thhe “MMeasuures for the Idenntifiicatiion”) annd thhe Fiieldss of Highh & Neww Tecchnollogy Eliggiblee forr Priimaryy Suppportt of the Statte havee beeen prrinteed annd diistriibuteed too youu. Too enssure the admiinisttratiion wwork is hhighlly effficiient and stanndardd, annd acccordding to tthe rregullatioons oof Arrticlle 199 of the Meassuress forr thee Ideentifficattion, thee Meaasurees foor thhe Addminiistraationn of Idenntifiicatiion oof Hii-Tecch Ennterpprisee (herreinaafterr callled as tthe “Work Guidelines”) is hereby printed and distributed to you, and the relevant issues are announced as follows:1.Thhe scciencce & techhnoloogy ddeparrtmennts, finaance depaartmeents and taxaationn deppartmmentss of the provvincees, aautonnomouus reegionns, mmuniccipallitiees diirecttly uunderr thee cenntrall govvernmment, andd citties specciallly deesignnatedd in the statte pllan sshalll fullly rrecoggnizee thee impportaance of tthe aadminnistrratioon off thee ideentifficattion of tthe hhi-teech eenterrprisses, annd shhouldd clooselyy coooperaate iin buuildiing tthe iidenttificcatioon and admiinisttratiion aagenccies in aa timmely mannner, so tto joointlly immplemment the idenntifiicatiion oof thhe loocal hi-ttech enteerpriises andd putt thee preefereentiaal taax pooliciies iinto effeect.2.Thhe hii-tecch quualifficattionss forr entterprrisess insside or ooutsiide tthe sstatee hi-techh inddustrrial deveelopmment zonees (iincluudingg Beiijingg expperimmentaal zoone ffor ddevellopinng neew hii-tecch inndusttriess) whhich weree ideentiffied accoordinng too thee forrmer meassuress forr thee identiificaationn by the end of 22007 but stilll wiithinn thee efffectiive ddate, shaall rremaiin efffecttive, butt succh ennterpprisees maay bee enttitleed too thee entterprrise incoome ttax pprefeerenttial poliiciess acccordiing tto thhe reelevaant pproviisionns off thee Entterprrise Incoome TTax LLaw aand iits rregullatioons oon thhe immplemmentaationn aftter hhave beenn quaalifiied bby reevieww purssuantt to the Meassuress forr thee Identtificcatioon annd thhe Woork GGuideelinees. Succh ennterpprisees maay appply for reviiew aaccorrdingg to the Meassuress forr thee Identtificcatioon and the Workk Guiideliines befoore oor affter the expiiratiion oof quualifficattionss.3.Foor thhe hii-tecch ennterpprisees thhat rreceiive pprefeerenttial treaatmennt off reggularr taxx redductiion oor exxempttion accoordinng too thee forrmer lawss andd whoose qqualiificaationns arre noot exxpireed, tthe rrelevvant provvisioons oof thhe Ciircullar oof thhe Sttate Counncil on tthe IImpleementtatioon off thee Traansittionaal Prreferrentiial PPoliccies in RRespeect oof thhe Ennterpprisee Inccome Tax (Guoo Fa 20007 NNo. 339) mmay eexecuuted.4.Foor thhe hii-tecch ennterpprisees neewly estaablisshed in thhe sppeciaal ecconommic zzoness andd Shaanghaai Puudongg Neww Areea, aand iidenttifieed accoordinng too thee Meaasurees foor thhe Iddentiificaationn andd Worrk Guuidelliness, thhe reelevaant pproviisionns off thee Cirrculaar off thee Staate CCounccil oon thhe Immplemmentaationn of the Trannsitiionall Preefereentiaal Pooliciies FFor tthe HHi-Teech EEnterrprisses NNewlyy-Buiilt iin thhe Sppeciaal Ecconommic ZZoness andd Shaanghaai Puudongg Neww Areea (GGuo FFa 22007 No. 40) mayy be execcutedd.5. Sincee thee admminisstrattion of tthe iidentiificaationn of hi-ttech enteerpriises requuiress strrict comppliannce wwith the releevantt nattionaal pooliciies, and has highh proofesssionaal reequirremennts, all bureeaus shalll prrovidde keey sttaff, enssure suffficieent ssupplly off thee funnds rrequiired for tthe iidentiificaationn, annd prroposse feeasibble ssuggeestioons oon pooliciies aaccorrdingg to new circcumsttancees annd isssuess ariisingg outt of the locaal identtificcatioon woork iin a timeely mmanneer.Attacchmennt: WWork Guiddelinnes ffor AAdminnistrratioon off thee Identiificaationn of Hii-Tecch EnnterppriseesMinisstry of SSciennce && Tecchnollogy Miniistryy of Finaance Sttate Taxaationn AdmminisstrattionJuly 8, 22008Keywoords: Higgh & New Techhnoloogiess; Ennterpprisees; WWork; GuiideliinesOfficce off Sciiencee & TTechnnologgy Miinisttry Prrinteed annd Isssuedd on Julyy 9, 20088Attacchmennt:Work Guiddelinnes ffor AAdminnistrratioon off Identtificcatioon of Hii-Tecch EnnterppriseesAccorrdingg to the provvisioons oof thhe Meeasurres ffor tthe AAdminnistrratioon off Ideentifficattion of HHi-Teech EEnterrprisses (heereinnafteer caalledd as the “Meaasurees foor thhe Iddentiificaationn”) aand tthe FFieldds off Higgh & Neww Tecchnollogy Eliggiblee forr Priimaryy Suppportt of the Statte (herreinaafterr callled as tthe “Key Fields”), and to specify the duties of all related units involved in the administration of the identification of the hi-tech enterprises, to determine the enterprises R&D activities and also the classification and distribution standard for the enterprises R&D activities fees, to make clear the connotation of each index and the measuring method thereof, and to ensure the highly-efficient execution of the identification administration work, the Work Guidelines for the Administration of Identification of Hi-Tech Enterprises (hereinafter called as the “Work Guidelines”) is hereby formulated. All units concerned should manage the identification of the hi-tech enterprises according to the Measures for the Identification, the Key Fields and the Work Guidelines.Thosee hi-techh entterprrisess ideentiffied accoordinng too thee Meaasurees foor thhe Iddentiificaationn, thhe Keey Fiellds and the Workk Guiideliines shalll bee deeemed undeer thhe prrimarry suupporrt off thee Staate aas soo speecifiied iin thhe Arrticlle 288 of the Enteerpriise IIncomme Taax Laaw off thee Peooples Reepubllic oof Chhina (herreinaafterr callled as tthe “Enterprise Income Tax Law”).Leeadinng Teeam aand IIdenttificcatioon InsttitutteThe MMinisstry of SSciennce && Tecchnollogy, thee Minnistrry off Finnancee andd thee Taxxatioon Addminiistraationn forrm thhe Naationnal HHi-Teech EEnterrprisse Iddentiificaationn Admminisstrattion Workk Leaadingg Teaam (herreinaafterr callled as “Leading Team”), and the office affiliated to such Leading Team (at the torch hi-tech industry development center of the Ministry of Science & Technology) is mainly responsible for the daily works.The aadminnistrrativve deeparttmentts, ffinannce ddeparrtmennts aand ttax ddeparrtmennts oof prrovinnces, auttonommous regiions, munnicippalitties direectlyy undder tthe ccentrral ggoverrnmennt, aand ccitiees sppeciaally desiignatted iin thhe sttate plann formm thee Loccal HHi-Teech EEnterrprisse Iddentiificaationn Admminisstrattion Insttitutte (hhereiinaftter ccalleed ass “Iddentiificaationn Insstituute”), annd thhe offficee afffiliaated to ssuch Idenntifiicatiion Commmitteee (aat thhe coompettent scieence & teechnoologyy admminisstrattive depaartmeents of pproviincess andd citties specciallly deesignnatedd in the statte pllan) conssistss of the releevantt perrsonnnel ffrom the scieence & teechnoologyy deppartmmentss, fiinanccial depaartmeents and taxaationn deppartmmentss, whhich is rrespoonsibble ffor tthe ddailyy worrks.Main dutiies oof thhe Leeadinng Teeam aand tthe oofficce, aas weell aas thhe Iddentiificaationn Insttitutte arre sppeciffied in tthe MMeasuures for the Idenntifiicatiion.Prrocedduress of Idenntifiicatiion aand AAppliicatiion oof Prefferenntiall Taxx Pollitiees1.Iddentiificaationn(1)SSelf-evalluatiion. Enteerpriises shalll coonducct a selff-evaaluattion accoordinng too thee reqquireementts sttipullatedd in the Artiicle 10 oof thhe Meeasurres ffor tthe IIdenttificcatioon, aand iif thhe reequirremennts aare mmet, enteerpriise mmay rregisster on tthe HHi-Teech EEnterrprisse Iddentiificaationn Admminisstrattion Webssite ().(2)RRegisstrattion. Thee entterprrise may visiit the “Hi-Techh Entterprrise Idenntifiicatiion Admiinisttratiion WWebsiite”, annd fiill iin thhe Ennterpprisee Reggistrratioon Foorm (Attaachmeent 11) ass reqquireed, aand tthen uplooad tto thhe Iddentiificaationn Insstituute.Identtificcatioon Innstittute shouuld ccompllete the enteerpriise sstatuus iddentiificaationn in a tiimelyy mannner, andd theen nootifyy thee entterprrise of tthe uuser namee andd passsworrd.(3)PPrepaaratiion aand SSubmiissioon off Matteriaals. Enteerpriises may acceess tthe oonlinne reeorgaanizaationn mannagemment systtem bby ennteriing tthe oobtaiined userr namme annd paasswoord, and thenn subbmit the folllowinng maateriials to tthe IIdenttificcatioon Innstittute.1)Hii-Tecch Ennterpprisee Idenntifiicatiion AAppliicatiion (Attaachmeent 22);2)Duupliccate of tthe eenterrprisses Bussinesss Liicensse annd thhe taax reegisttratiion ccertiificaate (copyy/coppies);3)Sppeciaal auudit repoort oon thhe annnuall R&DD feees foor the receent tthreee acccountting yearrs (oor thhe acctuall opeeratiing pperiood iff thee entterprrise has exissted for lesss thaan thhree yearrs) aand tthe iincomme frrom tthe hhi-teech pproduucts (serrvicees) ffor tthe receent oone aaccouuntinng yeear idenntifiied aand iissueed byy thee inttermeediarry meetting the releevantt connditiions set out in tthe WWork Guiddelinnes;4)Fiinanccial stattemennts ffor tthe mmost receent tthreee acccountting yearrs (iincluudingg thee ballancee sheeet, proffit aand pprofiit diistriibutiion sstateementt, caash fflow stattemennt; oor thhe acctuall opeeratiing pperiood iff thee entterprrise has exissted for lesss thaan thhree yearrs) vveriffied by tthe qqualiifiedd inttermeediarry orrganiizatiion;5)Ceertifficattes rrelatting to tthe ttechnnologgicall innnovattion actiivitiies, inclludinng: iintelllecttual proppertyy rigght ccertiificaate, excllusivve liicenssing agreeemennt, oofficcial replly too thee prodductiion, certtificcate/inveestiggatioon reeportt of new prodductss or techhnoloogiess, quualitty innspecctionn repport, iniitiattion certtificcate of sscienntifiic & techhnoloogicaal prrojeccts aat prrovinnces (inccludiing tthe ccitiees sppeciaally desiignatted iin thhe sttate plann), aas weell aas otther releevantt cerrtifiicatiions.(4)OOrgannizattion of IInspeectioon annd Iddentiificaationn1)Affter receeivinng ennterpprisees appplicaationn matteriaals, the Idenntifiicatiion IInstiitutee willl raandommly sselecct noo lesss thhan ffive relaativee exppertss by the techhnicaal arrea ffrom the Expeert TTank, andd theen seend tthe eelecttroniic maateriials (hidde thosse reelatiing tto thhe ennterpprisee ideentitty innformmatioon) tto thhe seelectted eexperrts vvia iinterrnet.2)Affter receeivinng exxpertts ccommeents and the inteermeddiaryy orgganizzatioons speccial audiit reeportts, tthe IIdenttificcatioon Innstittute willl prooposee identtificcatioon addvicees foor thhe apppliccant, andd dettermiine tthe llist of rrecoggnizeed hii-tecch ennterpprisees.The aabovee-menntionned wwork shouuld bbe coompleeted withhin ssixtyy (600) woorkinng daays aafterr recceiptt of the enteerpriises appplicaationn matteriaals.(5)AAnnouuncemment and Certtificcate IssuuingThosee beiing iidenttifieed ass thee hi-techh entterprrise willl be postted oon thhe “HHi-Teech EEnterrprisse Iddentiificaationn Admminisstrattion Webssite” for 15 wworkiing ddays. If therres any objeectioon, tthe IIdenttificcatioon Innstittute willl takke reesponnsibiilityy forr verrifyiing aand pproceessinng thhe reelatiive pprobllems, or otheerwisse, it mmay ccanceel thhe quualifficattion of ssuch enteerpriise. If ttherees nno obbjecttion, it willl annnouncce thhe identtificcatioon reesultt on the “Hi-Techh Entterprrise Idenntifiicatiion AAdminnistrratioon Weebsitte” aafterr filllingg in the Summmary Stattemennt off Appprovaal annd Reegisttratiion oof thhe Hii-Tecch Ennterpprisee Ideentifficattion Insttitutte, aand rreporrtingg to the Leadding Teamm Offfice, theen itt shaall iissuee thee “Hii-Tecch Ennterpprisee Cerrtifiicatee” (sstampped wwith the corpporatte sttamp of tthe MMinisstry of SSciennce && Tecchnollogy, Minnistrry off Finnancee andd thee taxxatioon deeparttmentt).Identtificcatioon Prrocedduress aree as folllows:2. Register Online3. Prepare and Submit Materials4. Inspect and IdentifyRegister, Announce, Issue Certificate5. AnnounceExamine & RecognizeNo objectionObjections1. Self-evaluate6. Apply to enjoy Tax Preferential Policies(6)TThe HHi-Teech EEnterrprisse Ceertifficatte shhall be vvalidd forr thrree yyearss froom thhe daate oof isssuinng.2.Reevieww(1)HHi-Teech EEnterrprisses sshoulld appply for the reviiew (the samee as Attaachmeent ) witthin threee moonthss beffore its quallificcatioon ceertifficatte exxpirees; wwhilee if it ddoesnnt aapplyy forr revview or ffailss thee revview, itss quaalifiicatiion aas thhe hii-tecch ennterpprisee willl auutomaaticaally be vvoid and nulll.(2) To appply for the reviiew, the hi-ttech enteerpriise sshoulld suubmitt thee repportss rellatinng too thee tecchnollogiccal iinnovvatioon acctiviitiess (inncludding : reesearrch aand ddevellopmeent) condducteed inn thee mosst reecentt thrree aaccouuntinng yeears, andd thee speeciall auddit rreporrts oon thhe ennterpprisee R&DD feees foor thhe reecentt thrree aaccouuntinng yeears and the incoome ffrom hi-ttech prodductss (seervicces) of tthe rrecennt onne yeear iissueed byy thee quaalifiied iinterrmediiary orgaanizaationn whoo commpliees wiith tthe rrelevvant requuiremmentss sett outt in the Workk Guiideliines.Revieew wiill bbe caarrieed ouut byy foccusinng onn thee Iteem 4 of AArticcle 110 off thee Meaasurees foor thhe Iddentiificaationn. Thhose quallifieed wiill bbe prroperrly aannouuncedd andd reggisteered