The state is angry. Number 32
The provinces, autonomous regions, municipalities directly under the central government and the municipal departments of science and technology (commissions, bureaux), finance (divisions), national tax authorities, local tax authorities:
In accordance with the relevant provisions of the law of the people's republic of china on income taxes for enterprises and its implementing regulations, the ministry of science and technology, the ministry of finance and the general directorate of state taxes have revised and refined the measures for the identification and management of high-tech enterprises in order to increase policy support for science and technology-based enterprises, particularly small and medium-sized enterprises, to promote popular entrepreneurship and innovation, to foster the creation of new technologies, new business practices and new supplies, and to promote economic upgrading. With the approval of the department of state, the newly revised management scheme for the identification of high-technology enterprises is being issued to you for compliance。
Ministry of science and technology
29 january 2016
Management approaches for high-technology enterprise identification
Chapter i general provisions
In order to promote and encourage the development of high-technology enterprises, this scheme is specifically established in accordance with the relevant provisions of the law of the people's republic of china on income tax for enterprises (hereinafter referred to as the law on income tax for enterprises) and the regulation on the implementation of the law of the people's republic of china on income tax for enterprises (hereinafter referred to as the implementing regulation)。
Article ii. This approach refers to enterprises with high-technology technologies that are registered in china (excluding hong kong, australasia and taiwan) on the basis of continuous r & d and the conversion of technological results into core autonomous intellectual property rights。
Thirdly, enterprises with high-technology technologies should determine that management should be guided by the principles of highlighting business owners, encouraging technological innovation, implementing dynamic management and upholding fairness and fairness。
Article iv. High-technology enterprises identified under this scheme may declare tax incentives in accordance with the relevant provisions of the income tax law for enterprises 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 rules for the implementation of the law of the people's republic of china on the administration of tax collection (hereinafter referred to as the implementing rules)。
Article 5 - the ministry of science and technology, the ministry of finance and the general directorate of taxation are responsible for the guidance, management and supervision of the identification of enterprises with high-tech technologies throughout the country。
Chapter ii organization and implementation
Article vi. The ministry of science and technology, the ministry of finance and the general directorate of taxation form the national leadership group for the management of high technology enterprises (hereinafter referred to as “the leading group”), whose main functions are:
(i) setting the national management direction for high-technology enterprises and considering reports on the management of high-technology enterprises
(ii) coordination, resolution of critical issues identified in management and related policy implementation
(iii) adjudication of major disputes in management matters identified by enterprises with high-technology technologies, supervision and inspection of area identification management, and guidance in refining problems identified。
Article vii. The steering group consists of offices composed of relevant officials from the ministry of science and technology, the ministry of finance and the general directorate of taxation, located in the ministry of science and technology, whose main functions are:
(i) submission of reports on the management of high-technology enterprises identifying them, with recommendations for policy refinement
(ii) directing management of high-technology enterprises in the regions, organizing supervisory inspections of the management of high-technology enterprises, and recommending corrective action on problems identified
(iii) responsible for the documentation of the identification of high-technology enterprises in the regions, the publication of lists of identified high-technology enterprises and the issuance of high-technology business certificates
(iv) building and managing a “network for high-technology enterprise identification management”
(v) completion of other tasks assigned to the leadership team。
Article 8. The departments responsible for science and technology administration in the provinces, autonomous regions and municipalities directly under the central government, as well as the departments responsible for the administration and management of science and technology in the individual municipalities, form the institutions responsible for the identification of enterprises with high technology in the region (hereinafter referred to as “identified institutions”). The institutions are set up with offices composed of officials from the departments of science and technology, finance and taxation at the provincial level, and the departments of science and technology at the municipal level. The principal functions of the institution are:
(i) responsible for the identification of high-technology enterprises in the region and submitting annually to the office of the leading group reports on the management of high-technology enterprises in the region
(ii) responsible for reporting to the office of the leading group, as required, the identification of high-technology enterprises and the issuance of high-technology business certificates to enterprises that have passed through them
(iii) responsible for the selection of evaluation experts (including technical and financial experts) involved in the identification process and for strengthening oversight and management
(iv) overseeing the identified enterprises, receiving, verifying and processing requests for review and related reports, and following up on the recommendations of the steering group and its offices
(v) completion of other tasks assigned to the leadership team office。
Article 9。
Article x. Once an enterprise has acquired the qualifications of a high-technology enterprise, it shall be entitled to tax benefits from the year in which the certificate of a high-technology enterprise is issued。
Chapter iii conditions and procedures for identification
Article 11: enterprises identified as high technology shall meet the following conditions:
(i) the enterprise must be registered for more than one year at the time of its application for recognition
(ii) enterprises acquire ownership of intellectual property rights that are technically central to supporting their major products (services) through autonomous r & d, concessions, grants, mergers and acquisitions
(iii) technology that is central to supporting the main products (services) of enterprises falls within the scope of the high-technology area of national priority support
(iv) no less than 10 per cent of the total number of employees of enterprises engaged in research and development and related technological innovation activities
(v) the proportion of total r & d costs to total sales income over the same period for the last three fiscal years (the actual operating period is less than three years, down from the same period) for the enterprise meets the following requirements:
Enterprises with sales revenues of less than 50 million yuan (inclusive) in the last year, not less than 5 per cent
2. Companies with sales revenues of between $50 million and $200 million (inclusive) in the last year, representing no less than 4 per cent
3. The proportion of enterprises with sales revenues of more than $200 million in the last year is no less than 3 per cent。
The total r & d costs incurred by enterprises in china are not less than 60 per cent of total r & d costs
(vi) the share of income from high-technology products (services) in the total income of the enterprise for the same period was not less than 60 per cent in the last year
(vii) corporate capacity assessments for innovation should meet the corresponding requirements
(viii) an enterprise applies for determination that no significant safety, quality or environmental violations occurred during the previous year。
Article 12 high-technology enterprise identification procedures are as follows:
(i) enterprise applications
Enterprise self-evaluation against this approach. Those deemed to meet the requirements for accreditation are registered in the network for the identification and management of high-technology enterprises and apply to the appointing authority for accreditation. The following information was submitted upon application:
1. Applications for the identification of high-technology enterprises
2. The relevant registration document certifying the establishment of an enterprise in accordance with the law
3. Related materials such as intellectual property rights-related materials, scientific project formulation certificates, conversion of scientific and technological results, organization management of research and development
4. Related materials such as key technology and technology indicators for enterprises ' high-technology products (services), production authorizations, accreditation and relevant qualifications, product quality verification reports
5. Information materials on employees and scientific and technical personnel of enterprises
6. Special audit or assurance reports issued by qualified intermediaries on the research and development costs of enterprises in the last three fiscal years and on the income of high-technology products (services) in the last fiscal year, accompanied by descriptions of research and development activities
Financial accounting reports (including accounting statements, notes to the statements of account and statements of financial position) for the last three fiscal years of an enterprise certified by a qualified intermediary
8. Annual tax returns on corporate income tax for nearly three fiscal years。
(ii) expert review
The accreditation body should be randomly selected from among experts who meet the evaluation requirements to form a group of experts. The expert group evaluates the enterprise's declarations and presents its comments。
(iii) review findings
The determination body conducts a comprehensive review of the applicant enterprise in the light of the panel's evaluation, makes findings and reports them to the office of the leading group. If it is determined that the enterprise is to be advertised by the office of the leading group for 10 working days, without objection, by the network for the identification of high-technology enterprises, and if it is announced by the network for the identification of high-technology enterprises, it is decided that the firm will be issued a certificate for the uniform production of high-technology enterprises; if there is a disagreement, it will be verified by the identification agency。
Article 13 once an enterprise has acquired the qualifications of a high-technology enterprise, an annual statement of developments in respect of intellectual property, scientific and technological personnel, research and development costs, operating income, etc., is to be submitted to the network for the identification of high-technology enterprises by the end of may each year。
In the case of a confidential enterprise, the determination is made by the organization of the designated work procedure, subject to the security of the classified information, in accordance with the provisions of the state concerning confidentiality。
Chapter iv oversight and management
Article 15 the ministry of science and technology, the ministry of finance and the general tax administration have established random spot checks and focused inspection mechanisms to strengthen supervision and control of the management of the identification of high-technology enterprises in various regions. The identification body was presented with a modified opinion and corrected by a deadline, the serious problems were reported and the management of the determination was suspended after the delay。
In cases where a high-technology enterprise has been identified as having failed to meet the requirements of the determination in the course of its day-to-day administration, it shall be reviewed by the institution concerned. If, after review, it is determined that the conditions for recognition have not been met, the institution must remove its high-tech enterprises and inform the tax authorities of the tax benefits they have enjoyed since the year in which they were not recognized。
Article 17: a change of name of a high-technology enterprise or a significant change in the conditions of recognition (e. G. Separation, consolidation, reorganization and change of business) shall be reported to the appointing authority within three months. If an institution determines that it meets the requirements for accreditation, its high-technology enterprise will not be qualified, and if the enterprise changes its name, the certificate of accreditation will be issued with the same number and validity period; if it does not meet the requirements for accreditation, it will be disqualified from the year of change of name or condition。
Article 18: the eligibility of high-technology enterprises that migrate across recognized institutions to the region as a whole, to complete their migration during the period of validity of their qualifications for high-technology enterprises, continues; those that move across accredited institutions to manage part of the region are re-identified by the place of entry to the institution in accordance with this approach。
Article 19 if a high-technology enterprise has been identified as having:
(i) the existence of a serious falsification in the process of identifying the application
(ii) in the event of a major safety, a major quality accident or a serious environmental violation
(iii) when significant changes are not reported in accordance with the established conditions, or cumulatively two years without annual development statements。
In the case of enterprises that have been disqualified from high-technology enterprises, the tax authorities are notified by the designated agency that they will recover the tax benefits of high-technology enterprises that they have enjoyed since the year in which the above-mentioned acts occurred, in accordance with the tax administration act and the relevant provisions。
Article 20. The various bodies and persons involved in the identification of high-technology enterprises have obligations of good faith, compliance and confidentiality in relation to the work performed. Any violation of work-related requirements and disciplines identified by high-technology enterprises is dealt with accordingly。
Chapter v
Article 21 the ministry of science and technology, the ministry of finance and the directorate-general of taxes, in accordance with this approach, have developed a separate guide to the management of the identification of enterprises in high technology。
Article 22 this method is interpreted by the ministry of science and technology, the ministry of finance and the general tax administration。
Article 23 this approach is effective 1 january 2016. The former management scheme for the identification of high-technology enterprises (strategic 172) was also abolished。
Annex: high-tech areas of priority national support
