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      1. C.P: Mr. Wu
        F T: 0512-66956915
        FDM: 0512-66930668-9602
        FAX: 0512-66930698-9602
        EMAIL: wuxiaomin@szyongjie-motor.com

        Ministry of Science and Technology: "high-tech enterprises that management approach" 2016.1.1 implementation

        Author:yongjie Comefrom:Reprinted Date:2017-4-17 16:13:27 Hits:56

        Ministry of Science and Technology: "high-tech enterprises that management approach" 2016.1.1 implementation

        "High-tech enterprises that management approach"

        Chapter 1 General Provisions

        Article 1 In order to support and encourage the development of high-tech enterprises, the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law") and the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" Regulations, specially formulated this approach.

        Article 2 The term "high-tech enterprises" as mentioned in the present Measures refers to the continuous development of research and development and technological achievements in the areas of high-tech supported by the state, and form the core independent intellectual property rights of the enterprise. China (excluding Hong Kong, Macao and Taiwan regions) registered resident enterprises.

        Article 3 The management of high and new technology enterprises shall follow the principle of highlighting the enterprise main body, encouraging technological innovation, implementing dynamic management and upholding fairness and impartiality.

        Article 4 The high-tech enterprises identified in accordance with these Measures may be subject to the Enterprise Income Tax Law and its Implementing Regulations, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Tax Administration Law") and the "People's Republic of China (Hereinafter referred to as the "Implementation Rules") and other relevant provisions, apply for preferential tax policies.

        Article 5 The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall be responsible for the guidance, management and supervision of the work of the national high-tech enterprises.

        Chapter II organization and Implementation

        Article 6 The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall form a leading group for the management of high-tech enterprises in the country (hereinafter referred to as the "Leading Group"), whose main duties are:

        (1) to determine the direction of the management of high-tech enterprises in the country, to consider the management report of high-tech enterprises;

        (2) to coordinate and solve major problems in the management of designated management and related policies;

        (3) to adjudicate the major disputes in the management matters of the high-tech enterprises, to supervise and inspect the management work of the districts, and to guide the rectification of the problems.

        Article 7 The leading group consists of an office composed of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation. The office is located in the Ministry of Science and Technology, and its main duties are:

        (1) submit a report on the management work of high-tech enterprises, and put forward suggestions for improving the policy;

        (2) to guide the management of high-tech enterprises in various regions and organize the supervision and inspection of the management work of high-tech enterprises, and put forward rectification suggestions on the problems found;

        (3) to be responsible for the record management of high and new technology enterprises in various regions, to announce the list of high and new technology enterprises, and to issue high and new technology enterprise certificate numbers;

        (D) the construction and management of "high-tech enterprises that management work network";

        (5) to complete other work assigned by the leading group.

        Article 8 The administrative departments of science and technology of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, with the financial and tax authorities at the same level, form the administrative organs (hereinafter referred to as the "accreditation bodies") of the high-tech enterprises in the region. The office is located at the provincial level and is listed in the municipal administrative department of science and technology, and the main responsibilities of the agency are as follows: (1) The office of the administrative department of science and technology, finance and taxation departments,

        (1) to be responsible for the work of the high-tech enterprises within their respective administrative areas and to submit to the leading group offices each year the report on the management work of the high-tech enterprises in the region;

        (2) to be responsible for the high-tech enterprises will be identified as required to report to the leading group office for the record, through the filing of the enterprise issued high-tech enterprise certificate;

        (3) to be responsible for selecting the assessment experts (including technical experts and financial experts) who participated in the accreditation work and to strengthen supervision and management;

        (4) To carry out supervision and inspection, accept, verify and handle the application for review and related reporting on the identified enterprises and implement the rectification proposals put forward by the Leading Group and its offices;

        (5) to complete other work assigned by the leading group office.

        Article 9 A high-tech enterprise that has passed the certificate shall be valid for three years from the date of issuance of the certificate.

        Article 10 After obtaining the qualification of a hi-tech enterprise, the enterprise shall enjoy the tax benefit from the year of the date of issuance of the certificate of the high-tech enterprise, and may go through the formalities of taxation with the competent tax authorities in accordance with the provisions of Article 4 of these Measures.

        Chapter III identifies conditions and procedures

        Article 11 A high-tech enterprise shall be identified as satisfying the following conditions:

        (1) When the enterprise applies for authorization, it shall be registered for more than one year;

        (2) The enterprise obtains the intellectual property right to play the core support function of its main product (service) through independent research and development, dyeing, donation, merger and acquisition;

        (3) The technology of the main products (services) of the enterprise belongs to the scope of the "high-tech areas supported by the state"

        (4) The proportion of scientific and technical personnel engaged in R & D and related technological innovation activities in the total number of employees in the enterprise shall not be less than 10%

        (5) The ratio of the total amount of research and development expenses to the total sales revenue in the past three fiscal years (the actual operating period is less than three years according to the actual operating time, the following) meets the following requirements:

        1. The annual sales income of less than 200 million yuan (inclusive) of the enterprise, the ratio of not less than 4%;

        2. The proportion of enterprises with sales income of more than 200 million yuan in the past year is not less than 3%.

        Among them, the total amount of research and development expenses incurred by enterprises in China in the total research and development expenses is not less than 60%

        (6) The proportion of high-tech products (services) in the past year to the total income of the enterprises is not less than 60%.

        (7) enterprise innovation ability evaluation should meet the corresponding requirements.

        Article 12 The procedures for the identification of high-tech enterprises are as follows:

        (A) business applications

        Enterprises to self-evaluation of this approach, that meet the conditions identified in the "high-tech enterprises that management work network" registration, to the accreditation agency to apply for identification, the application submitted the following materials:

        1. Application for high-tech enterprise approval;

        2. To prove that the relevant business registration certificate established by the enterprise according to law;

        3. Intellectual property certification materials, scientific research project project certification, scientific and technological achievements into, research and development of organization and management and other related materials;

        4. Enterprise high-tech products (services) of the key technical and technical indicators, production approval, certification and accreditation and related qualification certificates, product quality inspection reports and other related materials;

        5. Factories and staff of scientific and technical personnel;

        6. A special audit or forensic report on the research and development expenses of nearly three accounting years and nearly one fiscal year of high-tech products (services) issued by qualified intermediaries, together with research and development activities,

        7. Financial accounting reports (including statements of financial statements, notes to financial statements and financial statements) for nearly three accounting years with qualified intermediary certification;

        8. Tax return for business tax in the last three fiscal years.

        (B) expert review

        The accreditation body shall randomly select the expert group and the expert group to evaluate the enterprise application materials and provide the opinions of the experts in the meeting.

        (C) review found

        The accreditation body shall, in conjunction with the expert group's assessment opinion, conduct a comprehensive examination of the applicant enterprise and submit the opinions and report it to the leading group office. Identified by the leading group office in the "high-tech enterprises that management work network" publicity 10 working days, no objection, to be filed, and in the "high-tech enterprises that management work network" announcement, by the agency to the enterprise issued a unified seal System of "high-tech enterprise certificate"; have objection, by the accreditation body to verify the deal.

        Article 13 After obtaining the qualification of a high-tech enterprise, the enterprise shall report the annual development situation of the intellectual property rights, scientific and technological personnel, R & D expenses and operating income of the previous year before the end of April each year in the "High-tech Enterprise Management Work Network".

        Article XIV for the secret enterprises, in accordance with the relevant provisions of the national confidentiality, in ensuring the confidentiality of information under the premise of the work of accreditation procedures identified.

        Chapter IV Supervision and Management

        Article 15 The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall establish a random sampling and key inspection mechanism to strengthen the supervision and inspection of the management work of the high and new technology enterprises around the country, and put forward rectification opinions on the existing problems and make corrections, Notification of criticism, overdue suspension of its identified management work.

        Article XVI of the high-tech enterprises have access to qualified enterprises, the relevant departments in the day-to-day management process found that they do not meet the conditions for identification, should be submitted to confirm the agency review, review the period to suspend the enterprise to enjoy tax incentives. After confirming that it does not meet the conditions for identification, the accreditation body shall cancel the qualification of its high-tech enterprise and shall be recovered by the competent tax authorities in respect of tax benefits that it has not fulfilled the year of recognition.

        Article 17 A significant change in the name of a hi-tech enterprise or a significant change (such as separation, merger, reorganization, change of business or business) shall be reported to the authorized institution within three months, and if the enterprise is renamed, If the enterprise is found to be in conformity with the conditions for determining the qualification, the qualification of the high-tech enterprise shall be the same and the qualification shall not be satisfied. Renamed or changed the status of the year to cancel its high-tech enterprise qualification.

        Article 18 Where a high-tech enterprise that has managed the whole area of the management of a syndicated institution has completed its relocation within the validity period of its high-tech enterprise, its qualification shall continue to be valid. If the regional part of the management of the administrative organ is relocated, Way to re-identify.

        Article 19 Where a high-tech enterprise that has been identified has any of the following acts, the accreditation body shall cancel the qualification of its high-tech enterprise;

        (1) there is serious fraud in the application process;

        (2) having a serious stolen and cheating tax;

        (3) the occurrence of major safety, major quality accidents or serious environmental violations;

        (4) Those who have not changed their names or have made significant changes in the conditions of recognition, or have accumulated two years without reporting the annual development report.

        The enterprises that have been disqualified from high and new technology enterprises shall, in accordance with the Tax Administration Law and the relevant regulations, recover the tax concessions of hi-tech enterprises that have enjoyed their own since the date of occurrence of such acts.

        Article 20 All kinds of institutions and personnel involved in the work of high and new technology enterprises shall be responsible for the integrity, compliance and confidentiality of the work undertaken. Violation of high-tech enterprises that work-related requirements and discipline, and give appropriate treatment.

        Chapter V Supplementary Provisions

        Article 21 The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall formulate the Guidelines for the Administration of the Qualification and Management of High-tech Enterprises in accordance with these Measures.

        Article 22 The present Measures shall be interpreted by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation.

        Article 23 These Measures shall come into force on January 1, 2016. The original "high-tech enterprises that management approach" (State Health ignition word [2008] 172) at the same time abolished.

        Remarks Summary: The new "management approach" identified as high-tech enterprises must meet the following conditions:

        First, the enterprise application to be recognized when the industrial and commercial registration for more than a year;

        Second, the enterprise through independent research and development, transferee, donation, mergers and acquisitions, etc., access to its main products (services) to play a core role in the technical support of intellectual property rights;

        Third, the enterprise's main products (services) technical terms "national key support of high-tech areas" provisions of the scope;

        Fourth, enterprises engaged in research and development and related technical innovation to obtain the scientific and technical personnel accounted for the proportion of the total number of employees in the year no less than 10%;

        5. The ratio of the total amount of research and development expenses to the total sales income of the same period in the past three accounting years (actual operating period less than three years according to the actual operation) meets the following requirements:

        1, the last year sales income of less than 200 million yuan (inclusive) of the enterprise, the ratio of not less than 4%;

        2, the most recent year sales of more than 200 million yuan of enterprises, the proportion of not less than 3%.

        Among them, the total amount of research and development expenses incurred by enterprises in China in the total research and development expenses is not less than 60%.

        Six years, high-tech products (services) revenue accounted for the proportion of total revenue over the same period of not less than 60%;

        7, enterprise innovation ability evaluation should meet the corresponding requirements.

        ICP: 蘇ICP備14038574號-1 Technical support:RBWL

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