高新技术企业认定管理办法附英.docx

1、高新技术企业认定管理办法附英Measures for the Administration of the Recognition of Hi-tech Enterprises高新技术企业认定管理办法 CLP Reference: 2600/08.04.14PRC Reference: 国科发火 2008 172号Promulgated: 14 April 2008Effective: 01 January 2008(Issuedby the Ministry of Science and Technology, Ministry of Finance and State Administrat

2、ion of Taxation on April 14 2008 and effective as of January 1 2008.)(科技部、财政部、国家税务局于二零零八年四月十四日印发，自二零零八年一月一日起实施。)Guo Ke Fa Huo 2008 No.172国科发火 2008 172号PART ONE: GENERAL PROVISIONS第一章 总 则Article 1: These Measures have been formulated pursuant to relevant provisions of the PRC Enterprise Income Tax La

3、w (the Enterprise Income Tax Law) and the Implementing Regulations for the PRC Enterprise Income Tax Law (the Implementing Regulations) in order to support and encourage the development of hi-tech enterprises.第一条 为扶持和鼓励高新技术企业的发展，根据中华人民共和国企业所得税法（以下称企业所得税法）、中华人民共和国企业所得税法实施条例（以下称实施条例）有关规定，特制定本办法。Articl

4、e 2: For the purposes of these Measures, the term “hi-tech enterprise” means a tax-resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for at least one year that falls within the Hi-tech Sectors Supported by the State on a Priority Basis (see the Appendix), and conducts r

5、esearch and development and applies technological achievements practically on an ongoing basis, with such achievements forming the core of the enterprises self-controlled intellectual property rights, and that uses the same as the basis for carrying out its business activities.第二条 本办法所称的高新技术企业是指：在国家

6、重点支持的高新技术领域（见附件）内，持续进行研究开发与技术成果转化，形成企业核心自主知识产权，并以此为基础开展经营活动，在中国境内（不包括港、澳、台地区）注册一年以上的居民企业。Article 3: The administration of the recognition of hi-tech enterprises shall comply with the principles of outstanding enterprise entities, encouraging technical innovation, carrying out dynamic administration

7、and adherence to fairness and impartiality.第三条 高新技术企业认定管理工作应遵循突出企业主体、鼓励技术创新、实施动态管理、坚持公平公正的原则。Article 4: A hi-tech enterprise recognized as such in accordance herewith may apply for favourable tax treatment in accordance with relevant provisions such as the Enterprise Income Tax Law, its Implementing

8、 Regulations, the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Levy and Collection Law) and the Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes (the Implementing Rules).第四条 依据本办法认定的高新技术企业，可依照企业所得税法及其实施条例、中华人民共和国税收征收管理法（以下称税收征

9、管法）及中华人民共和国税收征收管理法实施细则（以下称实施细则）等有关规定，申请享受税收优惠政策。Article 5: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall direct, administer and monitor the recognition of hi-tech enterprises nationwide.第五条 科技部、财政部、税务总局负责指导、管理和监督全国高新技术企业认定工作。PART TWO:

10、ORGANIZATION AND IMPLEMENTATION第二章 组织与实施Article 6: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall form the National Steering Committee for the Administration of the Recognition of hi-tech enterprises (the Steering Committee) whose princ

11、ipal duties shall be:第六条 科技部、财政部、税务总局组成全国高新技术企业认定管理工作领导小组（以下称“领导小组”），其主要职责为：(1) determining the orientation of the administration of the recognition of hi-tech enterprises and considering reports on the administration of the recognition of hi-tech enterprises（一） 确定全国高新技术企业认定管理工作方向，审议高新技术企业认定管理工作报告；(

12、2) coordinating and resolving major issues encountered in the course of recognition work and the implementation of relevant policies（二） 协调、解决认定及相关政策落实中的重大问题；(3) rendering decisions on major disputes arising in the course of the recognition of hi-tech enterprises, and monitoring and inspecting recogn

13、ition work around the country and（三） 裁决高新技术企业认定事项中的重大争议，监督、检查各地区认定工作；(4) giving advice for rectification to regions where major problems have arisen in the work associated with the recognition of hi-tech enterprises.（四） 对高新技术企业认定工作出现重大问题的地区，提出整改意见。Article 7: A general office shall be established und

14、er the Steering Committee in the Ministry of Science and Technology. Its principal duties shall be:第七条 领导小组下设办公室。办公室设在科技部，其主要职责为：(1) submitting reports on the administration of the recognition of hi-tech enterprises（一） 提交高新技术企业认定管理工作报告； (2) organizing and conducting inspections of the administration

15、 of the recognition of hi-tech enterprises（二） 组织实施对高新技术企业认定管理工作的检查；(3) being responsible for the administration of the record filing of the qualifications of experts involved in the recognition of hi-tech enterprises（三） 负责高新技术企业认定工作的专家资格的备案管理；(4) establishing and managing the Network for the Adminis

16、tration of the Recognition of hi-tech enterprises and（四） 建立并管理“高新技术企业认定管理工作网”；(5) other tasks assigned to it by the Steering Committee.（五） 领导小组交办的其他工作。Article 8: The science and technology administrative authority of each province, autonomous region, municipality directly under the central governmen

17、t and city with independent development plans together with the finance and tax authorities at the same level shall form an authority for the administration of the recognition of hi-tech enterprises in their jurisdictions (the Recognition Authority) that shall carry out the following tasks in accord

18、ance herewith:第八条 各省、自治区、直辖市、计划单列市科技行政管理部门同本级财政、税务部门组成本地区高新技术企业认定管理机构（以下称“认定机构”），根据本办法开展下列工作：(1) being responsible for the recognition of hi-tech enterprises in its jurisdiction（一） 负责本行政区域内的高新技术企业认定工作； (2) accepting requests submitted by enterprises for the review of their qualifications as hi-tech

19、enterprises（二） 接受企业提出的高新技术企业资格复审；(3) conducting monitoring inspections of enterprises that have been recognized, and accepting, checking and handling relevant tip-offs and（三） 负责对已认定企业进行监督检查，受理、核实并处理有关举报；(4) selecting experts to participate in the work associated with the recognition of hi-tech enter

20、prises and submitting their names to the general office of the Steering Committee for the record.（四） 选择参与高新技术企业认定工作的专家并报领导小组办公室备案。Article 9: Once an enterprise has obtained qualifications as a hi-tech enterprise, it shall carry out the tax reduction or tax exemption procedures with the competent tax

21、 authority in accordance with Article 4 hereof.第九条 企业取得高新技术企业资格后，应依照本办法第四条的规定到主管税务机关办理减税、免税手续。If the tax reduction or tax exemption conditions of an enterprise that enjoys a tax reduction or tax exemption change, it shall report the same to the competent tax authority within 15 days from the date of

22、 the change. If it no longer satisfies the conditions for the tax reduction or exemption, it shall perform its tax payment obligations in accordance with the law. If it fails to pay tax in accordance with the law, the competent tax authority shall pursue payment thereof. Additionally, if the compete

23、nt tax authority, in the course of implementing favourable tax treatment policies, discovers that an enterprise does not have qualifications as a hi-tech enterprise, it shall request that the Recognition Authority conduct a review. While the review is pending, it may suspend the enterprises tax redu

24、ction or exemption.享受减税、免税优惠的高新技术企业，减税、免税条件发生变化的，应当自发生变化之日起15日内向主管税务机关报告；不再符合减税、免税条件的，应当依法履行纳税义务；未依法纳税的，主管税务机关应当予以追缴。同时，主管税务机关在执行税收优惠政策过程中，发现企业不具备高新技术企业资格的，应提请认定机构复核。复核期间，可暂停企业享受减免税优惠。PART THREE: CONDITIONS AND PROCEDURE第三章 条件与程序Article 10: For recognition as a hi-tech enterprise an enterprise must

25、satisfy all of the following conditions:第十条 高新技术企业认定须同时满足以下条件：(1) being an enterprise registered in China (excluding Hong Kong, Macao and Taiwan) and owning the self-controlled intellectual property rights in the core technology of its principal products (or services) through its own development, tr

26、ansfer, acceptance of the donation, or mergers or acquisitions during the last three years or through an exclusive licence therefor of at least five years（一） 在中国境内（不含港、澳、台地区）注册的企业，近三年内通过自主研发、受让、受赠、并购等方式，或通过5年以上的独占许可方式，对其主要产品（服务）的核心技术拥有自主知识产权； (2) its products (or services) falling within the scope s

27、pecified in the Hi-tech Sectors Supported by the State on a Priority Basis（二） 产品（服务）属于国家重点支持的高新技术领域规定的范围；(3) science and technology personnel with at least an undergraduate degree accounting for at least 30% of its total workforce during the years in question, and the research and development person

28、nel therein accounting for at least 10% of its total workforce during the years in question（三） 具有大学专科以上学历的科技人员占企业当年职工总数的30%以上，其中研发人员占企业当年职工总数的10%以上；(4) engaging in research and development activities on an ongoing basis in order to obtain new scientific and technological (excluding humanities and so

29、cial science) knowledge, creatively apply new scientific and technological knowledge or substantively improve its technology, products (or services) and, during the most recent three financial years, the percentage of its total sales revenues accounted for by its total research and development outla

30、ys satisfying the following requirements:（四） 企业为获得科学技术（不包括人文、社会科学）新知识，创造性运用科学技术新知识，或实质性改进技术、产品（服务）而持续进行了研究开发活动，且近三个会计年度的研究开发费用总额占销售收入总额的比例符合如下要求：(i) for an enterprise with sales revenue of less than Rmb50 million during the most recent year, a percentage of not less than 6%1. 最近一年销售收入小于5,000万元的企业，比例

31、不低于6%；(ii) for an enterprise with sales revenue of at least Rmb50 million but less than Rmb200 million during the most recent year, a percentage of not less than 4% and2. 最近一年销售收入在5,000万元至20,000万元的企业，比例不低于4%；(iii) for an enterprise with sales revenue of at least Rmb200 million during the most recent

32、 year, a percentage of not less than 3%3. 最近一年销售收入在20,000万元以上的企业，比例不低于3%。furthermore, its total research and development outlays incurred in China shall account for not less than 60% of the total of all of its research and development outlays if the enterprise has been registered and established for less than three years, the calculation shall be made based on the actual number of years it has been in operation其中，企业在中国境内发生的研究开发费用总额占全部研究开发费用总额的比例不低于60%。企业注册成立时间不足三年的，按实际经营年限计算；(5) the