高新技术企业认定管理办法(附英).doc

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: 2600/08.04.14PRC Reference: 国科发火 2008 172号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、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 “hi-tech enterprise” 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 achievements forming the core of the enterprises self-controlled intellectual property rights, 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, encouraging technical innovation, carrying out dynamic administration and adherence to fairness and impartiality.第三条 高新技术企业认定管理工作应遵循突出企业主体、鼓励技术创新、实施动态管理、坚持公平公正的原则。Article 4: A hi-tech enterprise recognized as such in accordance herewith may apply for favourable tax treatment in accordance with relevant provisions such as the Enterprise Income 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).第四条 依据本办法认定的高新技术企业，可依照企业所得税法及其实施条例、中华人民共和国税收征收管理法（以下称税收征管法）及中华人民共和国税收征收管理法实施细则（以下称实施细则）等有关规定，申请享受税收优惠政策。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 hi-tech enterprises nationwide.第五条 科技部、财政部、税务总局负责指导、管理和监督全国高新技术企业认定工作。PART TWO: ORGANIZATION AND IMPLEMENTATION第二章 组织与实施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 hi-tech enterprises (the Steering Committee) whose principal duties shall be:第六条 科技部、财政部、税务总局组成全国高新技术企业认定管理工作领导小组（以下称“领导小组”），其主要职责为：(1) determining the orientation of the administration of the recognition of hi-tech enterprises and considering reports on the administration of the recognition of hi-tech enterprises（一） 确定全国高新技术企业认定管理工作方向，审议高新技术企业认定管理工作报告；(2) coordinating and resolving major issues encountered in the course of recognition work and the implementation of relevant policies（二） 协调、解决认定及相关政策落实中的重大问题；(3) rendering decisions on major disputes arising in the course of the recognition of hi-tech enterprises, and monitoring and inspecting recognition work around the country and（三） 裁决高新技术企业认定事项中的重大争议，监督、检查各地区认定工作；(4) giving advice for rectification to regions where major problems have arisen in the work associated with the recognition of hi-tech enterprises.（四） 对高新技术企业认定工作出现重大问题的地区，提出整改意见。Article 7: A general office shall be established under the Steering Committee in the Ministry of Science and Technology. Its principal duties shall be:第七条 领导小组下设办公室。办公室设在科技部，其主要职责为：(1) submitting reports on the administration of the recognition of hi-tech enterprises（一） 提交高新技术企业认定管理工作报告； (2) organizing and conducting inspections of the administration of the recognition of hi-tech enterprises（二） 组织实施对高新技术企业认定管理工作的检查；(3) being responsible for the administration of the record filing of the qualifications of experts involved in the recognition of hi-tech enterprises（三） 负责高新技术企业认定工作的专家资格的备案管理；(4) establishing and managing the Network for the Administration of the Recognition of hi-tech enterprises and（四） 建立并管理“高新技术企业认定管理工作网”；(5) other tasks assigned to it by the Steering Committee.（五） 领导小组交办的其他工作。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 hi-tech enterprises in their jurisdictions (the Recognition Authority) that shall carry out the following tasks in accordance herewith:第八条 各省、自治区、直辖市、计划单列市科技行政管理部门同本级财政、税务部门组成本地区高新技术企业认定管理机构（以下称“认定机构”），根据本办法开展下列工作：(1) being responsible for the recognition of hi-tech enterprises in its jurisdiction（一） 负责本行政区域内的高新技术企业认定工作； (2) accepting requests submitted by enterprises for the review of their qualifications as hi-tech enterprises（二） 接受企业提出的高新技术企业资格复审；(3) conducting monitoring inspections of enterprises that have been recognized, and accepting, checking and handling relevant tip-offs and（三） 负责对已认定企业进行监督检查，受理、核实并处理有关举报；(4) selecting experts to participate in the work associated with the recognition of hi-tech enterprises and submitting their names to the general office of the Steering Committee for the record.（四） 选择参与高新技术企业认定工作的专家并报领导小组办公室备案。Article 9: Once an enterprise has obtained qualifications as a hi-tech enterprise, it shall carry out the tax reduction or tax exemption procedures with the competent tax authority in accordance with Article 4 hereof.第九条 企业取得高新技术企业资格后，应依照本办法第四条的规定到主管税务机关办理减税、免税手续。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 competent 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 competent tax authority shall pursue payment thereof. Additionally, if the competent tax authority, in the course of implementing favourable tax treatment policies, discovers that an enterprise does not have qualifications as a hi-tech enterprise, it shall request that the Recognition Authority conduct a review. While the review is pending, it may suspend the enterprises tax reduction or exemption.享受减税、免税优惠的高新技术企业，减税、免税条件发生变化的，应当自发生变化之日起15日内向主管税务机关报告；不再符合减税、免税条件的，应当依法履行纳税义务；未依法纳税的，主管税务机关应当予以追缴。同时，主管税务机关在执行税收优惠政策过程中，发现企业不具备高新技术企业资格的，应提请认定机构复核。复核期间，可暂停企业享受减免税优惠。PART THREE: CONDITIONS AND PROCEDURE第三章 条件与程序Article 10: For recognition as a hi-tech enterprise an enterprise must satisfy all of the following conditions:第十条 高新技术企业认定须同时满足以下条件：(1) being an enterprise registered in China (excluding Hong Kong, Macao and Taiwan) and owning the self-controlled intellectual property rights in the core technology of its principal products (or services) through its own development, transfer, acceptance of the donation, or mergers or acquisitions during the last three years or through an exclusive licence therefor of at least five years（一） 在中国境内（不含港、澳、台地区）注册的企业，近三年内通过自主研发、受让、受赠、并购等方式，或通过5年以上的独占许可方式，对其主要产品（服务）的核心技术拥有自主知识产权； (2) its products (or services) falling within the scope specified in the Hi-tech Sectors Supported by the State on a Priority Basis（二） 产品（服务）属于国家重点支持的高新技术领域规定的范围；(3) science and technology personnel with at least an undergraduate degree accounting for at least 30% of its total workforce during the years in question, and the research and development personnel therein accounting for at least 10% of its total workforce during the years in question（三） 具有大学专科以上学历的科技人员占企业当年职工总数的30%以上，其中研发人员占企业当年职工总数的10%以上；(4) engaging in research and development activities on an ongoing basis in order to obtain new scientific and technological (excluding humanities and social science) knowledge, creatively apply new scientific and technological knowledge or substantively improve its technology, products (or services) and, during the most recent three financial years, the percentage of its total sales revenues accounted for by its total research and development outlays satisfying the following requirements:（四） 企业为获得科学技术（不包括人文、社会科学）新知识，创造性运用科学技术新知识，或实质性改进技术、产品（服务）而持续进行了研究开发活动，且近三个会计年度的研究开发费用总额占销售收入总额的比例符合如下要求：(i) for an enterprise with sales revenue of less than Rmb50 million during the most recent year, a percentage of not less than 6%1. 最近一年销售收入小于5,000万元的企业，比例不低于6%；(ii) for an enterprise with sales revenue of at least Rmb50 million but less than Rmb200 million during the most recent year, a percentage of not less than 4% and2. 最近一年销售收入在5,000万元至20,000万元的企业，比例不低于4%；(iii) for an enterprise with sales revenue of at least Rmb200 million during the most recent year, a percentage of not less than 3%3. 最近一年销售收入在20,000万元以上的企业，比例不低于3%。furthermore, its total research and development outlays incurred in China shall account for not less than 60% of the total of all of its research and development outlays if the enterprise has been registered and established for less than three years, the calculation shall be made based on the actual number of years it has been in operation其中，企业在中国境内发生的研究开发费用总额占全部研究开发费用总额的比例不低于60%。企业注册成立时间不足三年的，按实际经营年限计算；(5) the revenue from its hi-tech products (or services) accounting for at least 60% of its total revenue for the years in question and（五） 高新技术产品（服务）收入占企业当年总收入的60%以上； (6) its indicators, such as the management level of its research and development organization, capacity to apply practically its scientific and technological achievements, the quantity of its self-controlled intellectual property, sales and total asset growth, etc., satisfying the requirements of the Guidelines for the Administration of the Recognition of Hi-tech Enterprises (formulated separately).（六） 企业研究开发组织管理水平、科技成果转化能力、自主知识产权数量、销售与总资产成长性等指标符合高新技术企业认定管理工作指引（另行制定）的要求。Article 11: The procedure for the recognition of hi-tech enterprises is set forth below:第十一条 高新技术企业认定的程序如下：(1) self-assessment and application by the enterprise（一） 企业自我评价及申请the enterprise logs on to the Network for the Administration of the Recognition of Hi-tech Enterprises and conducts a self-assessment 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企业登录“高新技术企业认定管理工作网”，对照本办法第十条规定条件，进行自我评价。认为符合认定条件的，企业可向认定机构提出认定申请。(2) submission of the following application materials:（二） 提交下列申请材料(i) application for recognition as a hi-tech enterprise1. 高新技术企业认定申请书；(ii) duplicate of its business licence and (a photocopy of) its tax registration certificate2. 企业营业执照副本、税务登记证（复印件）；(iii) intellectual property certificate (exclusive licence contract), production approval document, new product or new technology evidentiary (novelty retrieval) materials, product quality inspection report, proof of approval of science and technology plan at the provincial level or above and other relevant supporting documentation3. 知识产权证书（独占许可合同）、生产批文，新产品或新技术证明（查新）材料、产品质量检验报告、省级以上科技计划立项证明，以及其他相关证明材料；(iv) number of persons in its workforce, the structure of their educational backgrounds and a statement on the percentage of its workforce that is accounted for by research and development personnel4. 企业职工人数、学历结构以及研发人员占企业职工的比例说明；(v) a chart of its research and development outlays during the most recent three financial years (if it has been in business for less than three years, a chart based on the actual number of years it has been in business) authenticated by a qualified intermediary organization, accompanied by materials explaining its research and development activities and5. 经具有资质的中介机构鉴证的企业近三个会计年度研究开发费用情况表（实际年限不足三年的按实际经营年限），并附研究开发活动说明材料；(vi) financial statements for the most recent three financial years (including balance sheets, profit and loss statements and cash flow statements if it has been in business for less than three years, those for the years it has actually been in business) authenticated by a qualified intermediary organization, and a chart of its technology related revenues6. 经具有资质的中介机构鉴证的企业近三个会计年度的财务报表（含资产负债表、损益表、现金流量表，实际年限不足三年的按实际经营年限）以及技术性收入的情况表。(3) compliance review（三） 合规性审查the Recognition Authority shall establish a database of evaluation experts for the recognition of hi-tech 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认定机构应建立高新技术企业认定评审专家库；依据企业的申请材料，抽取专家库内专家对申报企业进行审查，提出认定意见。(4) recognition, announcement and record filing（四） 认定、公示与备案the Recognition Authority carries out the recognition procedure if the enterprise is recognized as a hi-tech enterprise it is posted on the Network for the Administration of the Recognition of Hi-tech Enterprises for 15 working days, and if there are no objections, it is then reported to the general office of the Steering Committee for the record, the outcome of the recognition procedure is announced on the Network for the Administration of the Recognition of Hi-tech Enterprises and the enterprise is issued a centrally printed Hi-tech Enterprise Certificate.认定机构对企业进行认定。经认定的高新技术企业在“高新技术企业认定管理工作网”上公示15个工作日，没有异议的，报送领导小组办公室备案，在“高新技术企业认定管理工作网”上公告认定结果，并向企业颁发统一印制的“高新技术企业证书”。Article 12: Qualifications as a hi-tech enterprise shall be valid for three years from the date of issuance of the certificate. The enterprise shall submit an application for review three months prior to the expiration of the term of validity. If the enterprise fails to submit a review application or if it fails to pass the review, its qualifications as a hi-tech enterprise shall automatically become null and void at the expiration of the term.第十二条 高新技术企业资格自颁发证书之日起有效期为三年。企业应在期满前三个月内提出复审申请，不提出复审申请或复审不合格的，其高新技术企业资格到期自动失效。Article 13: For a review, a hi-tech enterprise must submit a report on its research and development and other such technical innovation activities during the most recent three years.第十三条 高新技术企业复审须提交近三年开展研究开发等技术创新活动的报告。When the review is conducted, the focus of the examination shall be Item (4) of Article 10. If the enterprise satisfies the conditions, posting and record filing shall be carried out in accordance with Item (4) of Article 11.复审时应重点审查第十条（四）款，对符合条件的，按照第十一条（四）款进行公示与备案。The qualifications of a hi-tech enterprise that has passed a review shall be valid for three years. If, at the expiration of such term, the enterprise again submits an application for recognition, matters shall be handled in accordance with Article 11 hereof.通过复审的高新技术企业资格有效期为三年。期满后，企业再次提出认定申请的，按本办法第十一条的规定办理。Article 14: If a material change in the business engaged in, production technology activities, etc. by or of a hi-tech enterprise occurs (e.g. merger, acquisition, reorganization, change of business, etc.), it shall report the same to the Recognition Authority within 15 days. If the enterprise no longer satisfies the conditions specified herein after the change, its qualifications as a hi-tech enterprise shall be terminated from the year in question. If the enterprise needs to apply for recognition as a hi-tech enterprise, it shall do so in accordance with Article 11 hereof.第十四条 高新技术企业经营业务、生产技术活动等发生重大变化（如并购、重组、转业等）的，应在十五日内向认定管理机构报告；变化后不符合本办法规定条件的，应自当年起终止其高新技术企业资格；需要申请高新技术企业认定的，按本办法第十一条的规定办理。If a hi-tech enterprise changes its name, the Recognition Authority shall issue it a new recognition certificate after confirmation, posting and record filing. The number and term of validity of such certificate shall remain unchanged.高新技术企业更名的，由认定机构确认并经公示、备案后重新核发认定证书，编号与有效期不变。PART FOUR: PENAL PROVISIONS第四章 罚 则Article 15: The qualifications of an enterprise that has been recognized as a hi-tech enterprise shall be cancelled if:第十五条 已认定的高新技术企业有下述情况之一的，应取消其资格：(1) in the course of its application for recognition the enterprise provided false information（一） 在申请认定过程中提供虚假信息的；(2) it evaded taxes, committed tax fraud, etc.（二） 有偷、骗税等行为的；(3) it is involved in a major safety or quality related incident or（三） 发生重大安全、质量事故的；(4) it commits a violation of environmental or other such laws or regulations and is penalized by the relevant authority therefor.（四） 有环境等违法、违规行为，受到有关部门处罚的。The Recognition Authority will not accept, for a period of five