高技术企业认定管理办法(附英).pdfVIP

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: 2600/08.04.14 PRC Reference: 国科发火 〔2008 〕 172 号 Promulgated: 14 April 2008 Effective: 01 January 2008 (Issued by the Ministry of Science and Technology, Ministry of Finance and State Administration 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 Law (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。 Article 2: For the purposes of these Measures, the term -tech enterprise“hi ” 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 research and development and applies technological achievements practically on an ongoing basis, with such achie vements forming the core of the enterprise -controlled intellectual property rights,’ s self 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, encourag