关于印发《高新技术企业认定管理工作指引》的通知_en.docx

Guo Ke Fa Huo 2008 No. 362Circular on Printing and Issuing of the Guidelines for the Administration of the Identification of Hi-Tech EnterpriseDepartments (bureaus) of science & technology and departments (bureaus) of finance of provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan, and the State Taxation Administration and local taxation administration:The Measures for the Administration of Identification of Hi-Tech Enterprises (Guo Ke Fa Huo 2008 No. 172) (hereinafter called as the “Measures for the Identification”) and the Fields of High & New Technology Eligible for Primary Support of the State have been printed and distributed to you. To ensure the administration work is highly efficient and standard, and according to the regulations of Article 19 of the Measures for the Identification, the Measures for the Administration of Identification of Hi-Tech Enterprise (hereinafter called as the “Work Guidelines”) is hereby printed and distributed to you, and the relevant issues are announced as follows:1.The science & technology departments, finance departments and taxation departments of the provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan shall fully recognize the importance of the administration of the identification of the hi-tech enterprises, and should closely cooperate in building the identification and administration agencies in a timely manner, so to jointly implement the identification of the local hi-tech enterprises and put the preferential tax policies into effect.2.The hi-tech qualifications for enterprises inside or outside the state hi-tech industrial development zones (including Beijing experimental zone for developing new hi-tech industries) which were identified according to the former measures for the identification by the end of 2007 but still within the effective date, shall remain effective, but such enterprises may be entitled to the enterprise income tax preferential policies according to the relevant provisions of the Enterprise Income Tax Law and its regulations on the implementation after have been qualified by review pursuant to the Measures for the Identification and the Work Guidelines. Such enterprises may apply for review according to the Measures for the Identification and the Work Guidelines before or after the expiration of qualifications.3.For the hi-tech enterprises that receive preferential treatment of regular tax reduction or exemption according to the former laws and whose qualifications are not expired, the relevant provisions of the Circular of the State Council on the Implementation of the Transitional Preferential Policies in Respect of the Enterprise Income Tax (Guo Fa 2007 No. 39) may executed.4.For the hi-tech enterprises newly established in the special economic zones and Shanghai Pudong New Area, and identified according to the Measures for the Identification and Work Guidelines, the relevant provisions of the Circular of the State Council on the Implementation of the Transitional Preferential Policies For the Hi-Tech Enterprises Newly-Built in the Special Economic Zones and Shanghai Pudong New Area (Guo Fa 2007 No. 40) may be executed.5. Since the administration of the identification of hi-tech enterprises requires strict compliance with the relevant national policies, and has high professional requirements, all bureaus shall provide key staff, ensure sufficient supply of the funds required for the identification, and propose feasible suggestions on policies according to new circumstances and issues arising out of the local identification work in a timely manner.Attachment: Work Guidelines for Administration of the Identification of Hi-Tech EnterprisesMinistry of Science & Technology Ministry of Finance State Taxation AdministrationJuly 8, 2008Keywords: High & New Technologies; Enterprises; Work; GuidelinesOffice of Science & Technology Ministry Printed and Issued on July 9, 2008Attachment:Work Guidelines for Administration of Identification of Hi-Tech EnterprisesAccording to the provisions of the Measures for the Administration of Identification of Hi-Tech Enterprises (hereinafter called as the “Measures for the Identification”) and the Fields of High & New Technology Eligible for Primary Support of the State (hereinafter called as the “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.Those hi-tech enterprises identified according to the Measures for the Identification, the Key Fields and the Work Guidelines shall be deemed under the primary support of the State as so specified in the Article 28 of the Enterprise Income Tax Law of the Peoples Republic of China (hereinafter called as the “Enterprise Income Tax Law”).Leading Team and Identification InstituteThe Ministry of Science & Technology, the Ministry of Finance and the Taxation Administration form the National Hi-Tech Enterprise Identification Administration Work Leading Team (hereinafter called 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 administrative departments, finance departments and tax departments of provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan form the Local Hi-Tech Enterprise Identification Administration Institute (hereinafter called as “Identification Institute”), and the office affiliated to such Identification Committee (at the competent science & technology administrative departments of provinces and cities specially designated in the state plan) consists of the relevant personnel from the science & technology departments, financial departments and taxation departments, which is responsible for the daily works.Main duties of the Leading Team and the office, as well as the Identification Institute are specified in the Measures for the Identification.Procedures of Identification and Application of Preferential Tax Polities1.Identification(1)Self-evaluation. Enterprises shall conduct a self-evaluation according to the requirements stipulated in the Article 10 of the Measures for the Identification, and if the requirements are met, enterprise may register on the Hi-Tech Enterprise Identification Administration Website ().(2)Registration. The enterprise may visit the “Hi-Tech Enterprise Identification Administration Website”, and fill in the Enterprise Registration Form (Attachment 1) as required, and then upload to the Identification Institute.Identification Institute should complete the enterprise status identification in a timely manner, and then notify the enterprise of the user name and password.(3)Preparation and Submission of Materials. Enterprises may access the online reorganization management system by entering the obtained user name and password, and then submit the following materials to the Identification Institute.1)Hi-Tech Enterprise Identification Application (Attachment 2);2)Duplicate of the enterprises Business License and the tax registration certificate (copy/copies);3)Special audit report on the annual R&D fees for the recent three accounting years (or the actual operating period if the enterprise has existed for less than three years) and the income from the hi-tech products (services) for the recent one accounting year identified and issued by the intermediary meeting the relevant conditions set out in the Work Guidelines;4)Financial statements for the most recent three accounting years (including the balance sheet, profit and profit distribution statement, cash flow statement; or the actual operating period if the enterprise has existed for less than three years) verified by the qualified intermediary organization;5)Certificates relating to the technological innovation activities, including: intellectual property right certificate, exclusive licensing agreement, official reply to the production, certificate/investigation report of new products or technologies, quality inspection report, initiation certificate of scientific & technological projects at provinces (including the cities specially designated in the state plan), as well as other relevant certifications.(4)Organization of Inspection and Identification1)After receiving enterprises application materials, the Identification Institute will randomly select no less than five relative experts by the technical area from the Expert Tank, and then send the electronic materials (hide those relating to the enterprise identity information) to the selected experts via internet.2)After receiving experts comments and the intermediary organizations special audit reports, the Identification Institute will propose identification advices for the applicant, and determine the list of recognized hi-tech enterprises.The above-mentioned work should be completed within sixty (60) working days after receipt of the enterprises application materials.(5)Announcement and Certificate IssuingThose being identified as the hi-tech enterprise will be posted on the “Hi-Tech Enterprise Identification Administration Website” for 15 working days. If theres any objection, the Identification Institute will take responsibility for verifying and processing the relative problems, or otherwise, it may cancel the qualification of such enterprise. If theres no objection, it will announce the identification result on the “Hi-Tech Enterprise Identification Administration Website” after filling in the Summary Statement of Approval and Registration of the Hi-Tech Enterprise Identification Institute, and reporting to the Leading Team Office, then it shall issue the “Hi-Tech Enterprise Certificate” (stamped with the corporate stamp of the Ministry of Science & Technology, Ministry of Finance and the taxation department).Identification Procedures are as follows: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)The Hi-Tech Enterprise Certificate shall be valid for three years from the date of issuing.2.Review(1)Hi-Tech Enterprises should apply for the review (the same as Attachment ) within three months before its qualification certificate expires; while if it doesnt apply for review or fails the review, its qualification as the hi-tech enterprise will automatically be void and null.(2) To apply for the review, the hi-tech enterprise should submit the reports relating to the technological innovation activities (including : research and development) conducted in the most recent three accounting years, and the special audit reports on the enterprise R&D fees for the recent three accounting years and the income from hi-tech products (services) of the recent one year issued by the qualified intermediary organization who complies with the relevant requirements set out in the Work Guidelines.Review will be carried out by focusing on the Item 4 of Article 10 of the Measures for the Identification. Those qualified will be properly announced and registered according to the Item 4 of Article 11, and the “Hi-Tech Enterprise Certificate” (stamped with the stamp of the departments of science & technology, finance and taxation) will be reissued by the Identification Institute.The Hi-Tech Enterprise Certificate so re-issued upon review will be valid for three years, and any application for review proposed after the expiry of such re-issued certificate will be handled as initial.3.Application for Preferential Tax Policies(1)Those identified or re-inspected qualified may apply for the preferential tax policies according to the relevant regulations of the Enterprise Income Tax Law, the Implementation Rules of the Peoples Republic of China on the Enterprise Income Tax Law (hereinafter called as “Implementation Rules”), and the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter called as “Tax Collection Administration Law”), the Detailed Rules for the Implementation of the Law of the Peoples Republic of China on the Administration of Tax Collection (hereinafter called as “Detailed Implementation Rules”) and the Measures for the identification , etc.(2)The enterprise will not be entitled to the preferential tax policies if failing to obtain the hi-tech enterprise qualification or to meet the regulations as specified in the Enterprise Income Tax Law and its Implementation Rules, Tax Collection Administration Law and its Detailed Implementation Rules, as well as the Measures for the Identification, etc.4.ReviewAny dispute in connection with the hi-tech enterprise qualification and arising from the implementation of the related tax collection policies by the enterprise as specified in the Article 14 and 15 of the Measures for the Identification shall be subject to the regulations of the Measures for the Identification; if any dispute arises from determining whether the provisions in the Article 10(4) are met, review is required, i.e., to determine whether or not to continue to retain its hi-tech enterprise qualification and entitlement to the preferential tax policies by first determining whether the ratio between the total R&D expenses for the three accounting years before the identification to the date on which the dispute occurs with the total sales income for the same period comply with regulations in the Article 10(4) of the Measures for the Identification.Intermediaries and Experts1. Intermediaries(1)Qualifications1)qualified for the independent practice; established for more than three (3) years; free of any bad records since establishment;2)have the numb