高新技術(shù)企業(yè)認(rèn)定管理辦法附英-文庫(kù)吧
2025-03-31 02:30 本頁(yè)面
【正文】 n in the work associated with the recognition of hitech enterprises.（四） 對(duì)高新技術(shù)企業(yè)認(rèn)定工作出現(xiàn)重大問(wèn)題的地區(qū)，提出整改意見(jiàn)。Article 7: A general office shall be established under the Steering Committee in the Ministry of Science and Technology. Its principal duties shall be:第七條 領(lǐng)導(dǎo)小組下設(shè)辦公室。辦公室設(shè)在科技部，其主要職責(zé)為：(1) submitting reports on the administration of the recognition of hitech enterprises（一） 提交高新技術(shù)企業(yè)認(rèn)定管理工作報(bào)告； (2) organizing and conducting inspections of the administration of the recognition of hitech enterprises（二） 組織實(shí)施對(duì)高新技術(shù)企業(yè)認(rèn)定管理工作的檢查；(3) being responsible for the administration of the record filing of the qualifications of experts involved in the recognition of hitech enterprises（三） 負(fù)責(zé)高新技術(shù)企業(yè)認(rèn)定工作的專家資格的備案管理；(4) establishing and managing the Network for the Administration of the Recognition of hitech enterprises and（四） 建立并管理“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”；(5) other tasks assigned to it by the Steering Committee.（五） 領(lǐng)導(dǎo)小組交辦的其他工作。Article 8: The science and technology administrative authority of each province, autonomous region, municipality directly under the central government 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 hitech enterprises in their jurisdictions (the Recognition Authority) that shall carry out the following tasks in accordance herewith:第八條 各省、自治區(qū)、直轄市、計(jì)劃單列市科技行政管理部門同本級(jí)財(cái)政、稅務(wù)部門組成本地區(qū)高新技術(shù)企業(yè)認(rèn)定管理機(jī)構(gòu)（以下稱“認(rèn)定機(jī)構(gòu)”），根據(jù)本辦法開展下列工作：(1) being responsible for the recognition of hitech enterprises in its jurisdiction（一） 負(fù)責(zé)本行政區(qū)域內(nèi)的高新技術(shù)企業(yè)認(rèn)定工作； (2) accepting requests submitted by enterprises for the review of their qualifications as hitech enterprises（二） 接受企業(yè)提出的高新技術(shù)企業(yè)資格復(fù)審；(3) conducting monitoring inspections of enterprises that have been recognized, and accepting, checking and handling relevant tipoffs and（三） 負(fù)責(zé)對(duì)已認(rèn)定企業(yè)進(jìn)行監(jiān)督檢查，受理、核實(shí)并處理有關(guān)舉報(bào)；(4) selecting experts to participate in the work associated with the recognition of hitech enterprises and submitting their names to the general office of the Steering Committee for the record.（四） 選擇參與高新技術(shù)企業(yè)認(rèn)定工作的專家并報(bào)領(lǐng)導(dǎo)小組辦公室備案。Article 9: Once an enterprise has obtained qualifications as a hitech enterprise, it shall carry out the tax reduction or tax exemption procedures with the petent tax authority in accordance with Article 4 hereof.第九條 企業(yè)取得高新技術(shù)企業(yè)資格后，應(yīng)依照本辦法第四條的規(guī)定到主管稅務(wù)機(jī)關(guān)辦理減稅、免稅手續(xù)。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 petent tax authority within 15 days from the date of 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 petent tax authority shall pursue payment thereof. Additionally, if the petent tax authority, in the course of implementing favourable tax treatment policies, discovers that an enterprise does not have qualifications as a hitech enterprise, it shall request that the Recognition Authority conduct a review. While the review is pending, it may suspend the enterprise’s tax reduction or exemption.享受減稅、免稅優(yōu)惠的高新技術(shù)企業(yè)，減稅、免稅條件發(fā)生變化的，應(yīng)當(dāng)自發(fā)生變化之日起15日內(nèi)向主管稅務(wù)機(jī)關(guān)報(bào)告；不再符合減稅、免稅條件的，應(yīng)當(dāng)依法履行納稅義務(wù)；未依法納稅的，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)予以追繳。同時(shí)，主管稅務(wù)機(jī)關(guān)在執(zhí)行稅收優(yōu)惠政策過(guò)程中，發(fā)現(xiàn)企業(yè)不具備高新技術(shù)企業(yè)資格的，應(yīng)提請(qǐng)認(rèn)定機(jī)構(gòu)復(fù)核。復(fù)核期間，可暫停企業(yè)享受減免稅優(yōu)惠。PART THREE: CONDITIONS AND PROCEDURE第三章 條件與程序Article 10: For recognition as a hitech enterprise an enterprise must satisfy all of the following conditions:第十條 高新技術(shù)企業(yè)認(rèn)定須同時(shí)滿足以下條件：(1) being an enterprise registered in China (excluding Hong Kong, Macao and Taiwan) and owning the selfcontrolled intellectual property rights in the core technology of its principal products (or services) through its own
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