高新技術(shù)企業(yè)認(rèn)定管理辦法附英-免費(fèi)閱讀
【正文】 Article 18: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation are in charge of the interpretation hereof.第十八條 本辦法由科技部、財(cái)政部、稅務(wù)總局負(fù)責(zé)解釋。期滿后，企業(yè)再次提出認(rèn)定申請(qǐng)的，按本辦法第十一條的規(guī)定辦理。(3) pliance review（三） 合規(guī)性審查the Recognition Authority shall establish a database of evaluation experts for the recognition of hitech enterprises based on the application materials submitted by the enterprise, the Recognition Authority selects experts from the expert database to conduct a review and give their opinion on the recognition of the applicant enterprise認(rèn)定機(jī)構(gòu)應(yīng)建立高新技術(shù)企業(yè)認(rèn)定評(píng)審專家?guī)?；依?jù)企業(yè)的申請(qǐng)材料，抽取專家?guī)靸?nèi)專家對(duì)申報(bào)企業(yè)進(jìn)行審查，提出認(rèn)定意見。同時(shí)，主管稅務(wù)機(jī)關(guān)在執(zhí)行稅收優(yōu)惠政策過程中，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。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(shí)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(shí)施細(xì)則》（以下稱《實(shí)施細(xì)則》）等有關(guān)規(guī)定，申請(qǐng)享受稅收優(yōu)惠政策。)Guo Ke Fa Huo [2008] 國科發(fā)火 〔2008〕 172號(hào)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(lì)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(shí)施條例》（以下稱《實(shí)施條例》）有關(guān)規(guī)定，特制定本辦法。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 11: The procedure for the recognition of hitech enterprises is set forth below:第十一條 高新技術(shù)企業(yè)認(rèn)定的程序如下：(1) selfassessment and application by the enterprise（一） 企業(yè)自我評(píng)價(jià)及申請(qǐng)the enterprise logs on to the Network for the Administration of the Recognition of Hitech Enterprises and conducts a selfassessment by referring to the conditions set forth in Article 10 hereof if it deems itself to satisfy the recognition conditions, it can submit an application for recognition to the Recognition Authority企業(yè)登錄“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”，對(duì)照本辦法第十條規(guī)定條件，進(jìn)行自我評(píng)價(jià)。Article 13: For a review, a hitech enterprise must submit a report on its research and development and other such technical innovation activities during the most recent three years.第十三條 高新技術(shù)企業(yè)復(fù)審須提交近三年開展研究開發(fā)等技術(shù)創(chuàng)新活動(dòng)的報(bào)告。Article 16: Organizations and persons involved in the wo
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