文档介绍：.MeasuresfortheAdministrationoftheRecognitionofHi-techEnterprises高新技术企业认定管理办法2600/:号172〔2008〕国科发火PRCReference:14April2008Promulgated:01January2008Effective:(IssuedbytheMinistryofScienceandTechnology,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]〕1722008国科发火〔PARTONE:GENERALPROVISIONS则总第一章PRCArticle1:eTaxLaw(eTaxLaw)eTaxLaw(theImplementingRegulations)inordertosupportandencouragethedevelopmentofhi-techenterprises.(以下称《企业所得税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》第一条法》)、《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:techenterprise”meansaForthepurposesoftheseMeasures,theterm“hi-tax-residententerpriseregisteredinChina(excludingHongKong,MacaoandTaiwan)foratleastHi-techSectorsSupportedbytheStateonaPriorityBasis(seetheoneyearthatfallswithintheAppendix),andconductsresearchanddevelopmentandappliestechnologicalachievementsvementsformingthecoreoftheenterprise'spracticallyonanongoingbasis,withsuchachieself-controlledintellectualpropertyrights,..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,持续进行研第二条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、第三条原则。Article4:Ahi-ePRCLawontheAdministrationoftheLevyandTaxLaw,itsImplementingRegulations,ollectionofTaxes(theTaxLevyandCollectionLaw)andtheLawontheAdministrationoftheLevyandCollectionofTaxes(theImplementingRules).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》、《中华人民共和国第四条(以下称《实(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》税收征收管理法》施细则》)等有关规定,申请享受税收优惠政策。Article5:TheMinistryofScienceandTechnology,theMinistryofFinanceandtheStateAdministrationofTaxationshalldirect,administerandmonitortherecognitionofhi-techenterprisesnationwid