【正文】 Measures for the Administration of the Recognition of Hitech Enterprises高新技術(shù)企業(yè)認(rèn)定管理辦法 CLP Reference: 2600/PRC Reference: 國科發(fā)火 〔2008〕 172號Promulgated: 14 April 2008Effective: 01 January 2008(Issuedby 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、財政部、國家稅務(wù)局于二零零八年四月十四日印發(fā)，自二零零八年一月一日起實施。)Guo Ke Fa Huo [2008] 國科發(fā)火 〔2008〕 172號PART ONE: GENERAL PROVISIONS第一章 總 則Article 1: These Measures have been formulated pursuant to relevant provisions of the PRC Enterprise Ine Tax Law (the Enterprise Ine Tax Law) and the Implementing Regulations for the PRC Enterprise Ine Tax Law (the Implementing Regulations) in order to support and encourage the development of hitech enterprises.第一條 為扶持和鼓勵高新技術(shù)企業(yè)的發(fā)展，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下稱《企業(yè)所得稅法》）、《中華人民共和國企業(yè)所得稅法實施條例》（以下稱《實施條例》）有關(guān)規(guī)定，特制定本辦法。Article 2: For the purposes of these Measures, the term “hitech enterprise” means a taxresident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for at least one year that falls within the Hitech 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 achievements forming the core of the enterprise’s selfcontrolled intellectual property rights, and that uses the same as the basis for carrying out its business activities.第二條 本辦法所稱的高新技術(shù)企業(yè)是指：在《國家重點支持的高新技術(shù)領(lǐng)域》（見附件）內(nèi)，持續(xù)進行研究開發(fā)與技術(shù)成果轉(zhuǎn)化，形成企業(yè)核心自主知識產(chǎn)權(quán)，并以此為基礎(chǔ)開展經(jīng)營活動，在中國境內(nèi)（不包括港、澳、臺地區(qū)）注冊一年以上的居民企業(yè)。Article 3: The administration of the recognition of hitech enterprises shall ply with the principles of outstanding enterprise entities, encouraging technical innovation, carrying out dynamic administration and adherence to fairness and impartiality.第三條 高新技術(shù)企業(yè)認(rèn)定管理工作應(yīng)遵循突出企業(yè)主體、鼓勵技術(shù)創(chuàng)新、實施動態(tài)管理、堅持公平公正的原則。Article 4: A hitech enterprise recognized as such in accordance herewith may apply for favourable tax treatment in accordance with relevant provisions such as the Enterprise Ine Tax Law, its Implementing 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).第四條 依據(jù)本辦法認(rèn)定的高新技術(shù)企業(yè)，可依照《企業(yè)所得稅法》及其《實施條例》、《中華人民共和國稅收征收管理法》（以下稱《稅收征管法》）及《中華人民共和國稅收征收管理法實施細則》（以下稱《實施細則》）等有關(guān)規(guī)定，申請享受稅收優(yōu)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 hitech enterprises nationwide.第五條 科技部、財政部、稅務(wù)總局負責(zé)指導(dǎo)、管理和監(jiān)督全國高新技術(shù)企業(yè)認(rèn)定工作。PART TWO: ORGANIZATION AND IMPLEMENTATION第二章 組織與實施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 hitech enterprises (the Steering Committee) whose principal duties shall be:第六條 科技部、財政部、稅務(wù)總局組成全國高新技術(shù)企業(yè)認(rèn)定管理工作領(lǐng)導(dǎo)小組（以下稱“領(lǐng)導(dǎo)小組”），其主要職責(zé)為：(1) determining the orientation of the administration of the recognition of hitech enterprises and considering reports on the administration of the recognition of hitech enterprises（一） 確定全國高新技術(shù)企業(yè)認(rèn)定管理工作方向，審議高新技術(shù)企業(yè)認(rèn)定管理工作報告；(2) coordinating and resolving major issues encountered in the course of recognition work and the implementation of relevant policies（二） 協(xié)調(diào)、解決認(rèn)定及相關(guān)政策落實中的重大問題；(3) rendering decisions on major disputes arising in the course of the recognition of hitech enterprises, and monitoring and inspecting recognition work around the country and（三） 裁決高新技術(shù)企業(yè)認(rèn)定事項中的重大爭議，監(jiān)督、檢查各地區(qū)認(rèn)定工作；(4) giving advice for rectification to regions where major problems have arise