高新技術(shù)企業(yè)認(rèn)定管理辦法附英-展示頁(yè)
2025-04-24 02:30本頁(yè)面
【正文】 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。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(mén)同本級(jí)財(cái)政、稅務(wù)部門(mén)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(chēng)“認(rèn)定機(jī)構(gòu)”），根據(jù)本辦法開(kāi)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(zhuān)家并報(bào)領(lǐng)導(dǎo)小組辦公室備案。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。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(cái)政部、稅務(wù)總局負(fù)責(zé)指導(dǎo)、管理和監(jiān)督全國(guó)高新技術(shù)企業(yè)認(rèn)定工作。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(lì)技術(shù)創(chuàng)新、實(shí)施動(dòng)態(tài)管理、堅(jiān)持公平公正的原則。)Guo Ke Fa Huo [2008] 國(guó)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(guó)企業(yè)所得稅法》（以下稱(chēng)《企業(yè)所得稅法》）、《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》（以下稱(chēng)《實(shí)施條例》）有關(guān)規(guī)定，特制定本辦法。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(guó)科發(fā)火 〔2008〕 172號(hào)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(cái)政部、國(guó)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(shí)施。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
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