High Tech Enterprises Can Apply For Tax Incentives.

A few days ago, approved by the State Council, the administrative measures for the identification of new and high technology enterprises (hereinafter referred to as the "accreditation measures") and its annex "high and new technology fields supported by the state" (hereinafter referred to as the "key areas") and the "guidelines for the management of new and high technology enterprises" have been officially issued.

In accordance with the "enterprise income tax law" and "People's Republic of China tax collection and management law" and other relevant provisions, the high and new technology enterprises identified according to the "determination measures" shall apply for preferential tax policies.

　　高新技术企业认定须同时满足以下条件：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；产品（服务）属于《重点领域》规定的范围；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；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：1.最近一年销售收入小于5,000万元的企业，比例不低于6%；2.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%；3.最近一年销售收入在20,000万元以

The proportion of enterprises on the above scale should not be less than 3% (among them, the total cost of research and development in China will account for no less than 60% of the total R & D expenditure.

When the enterprise has been registered for less than three years, it is calculated according to the actual operating years; the income of high-tech products (services) accounts for more than 60% of the total income of the enterprise; the management level of enterprise research and development, the pformation capability of scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets are in line with the requirements of the "work guidelines".

The identified high-tech enterprises have been publicized for 15 working days in the "high tech enterprise identification management network". Without objection, they submitted to the office of the leading group for the record, announced the results in the "high tech enterprise identification management network", and issued the "high and new technology enterprise certificate" issued to the enterprises.

It is reported that the qualification of high-tech enterprises is valid for three years from the date of issuance of certificates.

The enterprise shall submit an application for reexamination within three months before the expiry date. If the application for reexamination is not submitted or the reexamination fails, the qualification of the new and high technology enterprise will automatically become invalid.