文档介绍：MeasuresfortheAdministrationoftheRecognitionofHi-techEnterprises高新技术企业认定管理办法CLPReference:2600/:国科发火〔2008〕172号Promulgated:14April2008Effective:01January2008(Issued bytheMinistryofScienceandTechnology,MinistryofFinanceandStateAdministrationofTaxationonApril142008andeffectiveasofJanuary12008.)(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。)GuoKeFaHuo[2008]〔2008〕172号PARTONE:GENERALPROVISIONS第一章总则Article1:eTaxLaw(eTaxLaw)eTaxLaw(theImplementingRegulations)inordertosupportandencouragethedevelopmentofhi-,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。Article2:ForthepurposesoftheseMeasures,theterm“hi-techenterprise”meansatax-residententerpriseregisteredinChina(excludingHongKong,MacaoandTaiwan)foratleastoneyearthatfallswithintheHi-techSectorsSupportedbytheStateonaPriorityBasis(seetheAppendix),andconductsresearchanddevelopmentandappliestechnologicalachievementspracticallyonanongoingbasis,withsuchachievementsformingthecoreoftheenterprise’sself-controlledintellectualpropertyrights,: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。Article3:Theadministrationoftherecognitionofhi-plywiththeprinciplesofoutstandingenterpriseentities,encouragingtechnicalinnovation,、鼓励技术创新、实施动态管理、坚持公平公正的原则。Article4:Ahi-eTaxLaw,itsImplementingRegulations,thePRCLawontheAdministrationoftheLevyandCollectionofTaxes(theTaxLevyandCollectionLaw)andtheImplementingRulesforthePRCLawontheAdministrationoftheLevyandCollectionofTaxes(theImplementingRules).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。Article5:TheMinistryofScienceandTechnology,theMinistryofFinanceandtheStateAdministrationofTaxationshalldirect,administerandmonitortherecognitionofhi-tec