关于印发《高新技术企业认定管理工作指引》的通知_enVIP专享VIP免费

第1页共34页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共34页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.第2页共34页第1页共34页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共34页5.Sincetheadministrationoftheidentificationofhi-techenterprisesrequiresstrictcompliancewiththerelevantnationalpolicies,andhashighprofessionalrequirements,allbureausshallprovidekeystaff,ensuresufficientsupplyofthefundsrequiredfortheidentification,andproposefeasiblesuggestionsonpoliciesaccordingtonewcircumstancesan...