Edit Article 1 Measures to support and encourage the development of high-tech enterprises, according to the "People's Republic of China Enterprise Income Tax Law" (hereinafter referred to as "Enterprise Income Tax Law"), "People's Republic of China Enterprise Income Tax Law Regulations" ( hereinafter referred to as the relevant provisions are formulated "implementing regulations"). Article The term refers to a high-tech enterprise: in the "high-tech fields supported by the state" (see annex), ongoing research and development and technological achievements transformation, the formation of core intellectual property rights, and as a basic business activities, registered more than one year of resident enterprises in China (excluding Hong Kong, Macao and Taiwan regions). Article high-tech enterprise management should follow the prominent corporate body, encourage technological innovation, the implementation of dynamic management, adhere to the principle of fairness and justice. Article IV of this approach on the basis of the high-tech enterprises, in accordance with the "Enterprise Income Tax Law" and its "implementing regulations", "People's Republic of China Administration of Tax Collection" (hereinafter referred to as "the Tax Administration Law") and "Tax People's Republic of China collection and management of the relevant provisions of the Regulations Act "(hereinafter referred to as" Rules "), etc., apply to enjoy preferential tax policies. Article Science and Technology, Ministry of Finance, State Administration of Taxation is responsible for directing, managing and supervising the work of the national high-tech enterprises. Chapter II Article VI of the organization and implementation of Science and Technology, Ministry of Finance, State Administration of Taxation formation of a national high-tech enterprise management leading group (hereinafter referred to as "leading group"), whose main responsibilities are: (a) to determine the national high-tech enterprises management direction to consider the report of the management of high-tech enterprises; (b) the coordination, determination and resolve to implement the major policy issues; (iii) the award of high-tech enterprises in major controversy matters, supervision and inspection work to identify all regions ; (d) appears to regional high-tech enterprises working on major issues, rectification. Article VII of the leading group office. Office in the Ministry of Science, whose main responsibilities are: (a) submit high-tech enterprise management reports; (b) the organization and implementation of inspection of high-tech enterprise management; (c) is responsible for high-tech enterprise qualification specialists work The record management; (d) establish and manage "high-tech enterprise management network"; other work (five) assigned by the leadership team. Article VIII of the provinces, autonomous regions, municipalities, municipalities technology administrative department with the fiscal and taxation departments of the high-tech enterprise management institutions in the region (hereinafter referred to as "recognized institution"), to carry out the following tasks in accordance with this approach: (a ) is responsible for the administrative area of ??high-tech enterprises work; (b) to receive the high-tech enterprise qualification review the proposed enterprise; (c) has been found responsible for the supervision and inspection of enterprises, receive, verify and report the treatment; (d) select Experts involved in the work and report to the high-tech enterprises Leading Group Office of the record. Article IX enterprises to obtain high-tech enterprise qualification shall in accordance with the provisions of Article 4 to the competent tax authorities for tax reduction and exemption procedures. Enjoy tax reduction or exemption of high-tech enterprises preferential tax reduction or exemption conditions change, the agency reports to the competent tax within 15 days from the date of the change shall occur between; no longer meets the tax, tax exemption, shall fulfill tax obligations ; not tax law, the tax authorities shall be recovered. Meanwhile, the tax authorities in the implementation of tax incentives, and found that companies do not have the high-tech enterprise qualification, should be brought to the certification organization for review. During the review, you can pause enterprises enjoy tax breaks. Article XI Chapter III program of high-tech enterprises procedures are as follows: (a) self-evaluation and application business enterprise Login "high-tech enterprise management network", the control of the Article 10 specified conditions, self-evaluation. Considered to meet the identified criteria, companies may make an application to the identified bodies found. (B) submit the following application materials 1. The high-tech enterprise application; a copy of the business license 2. Enterprise, tax registration certificate (copy); (c) compliance review finds that institutions should establish high-tech enterprise evaluation experts; based enterprise application materials extraction library experts to declare business experts for review and comments found. (D) identify, publicity and record companies recognized institutions identified. High-tech companies accredited in the "high-tech enterprise management network" on the public 15 days, there is no objection, submitted to the Leading Group Office of the record, in the "high-tech enterprise management network" on the bulletin identified results and awarded to the enterprise unified printed "high-tech enterprise certificate." Article XII of the date the certificate issued from the high-tech enterprise qualification is valid for three years since. Enterprises should be made within three months before the expiry of the application for review, not to review an application or reexamination unqualified, its high-tech enterprise qualification expire automatically lapse. Article XIII review of high-tech enterprises are required to submit reports to carry out research and development in recent years, such as technological innovation activities. Focused review Article X (d) shall review should meet the conditions, in accordance with Article XI (four) of the publicity and record. Through the review of high-tech enterprise qualification is valid for three years. After expiration, companies raised again finds application, according to the provisions of Article XI of the way out. Article XIV happen tech enterprise operations, activities and other major changes in production techniques (such as mergers and acquisitions, restructuring, jobs, etc.) should be identified in the report of the Governing Body within 15 days; after the change does not meet the conditions prescribed in this way, should Since then the termination date of its high-tech enterprise qualification; the need to apply high-tech enterprises, according to the provisions of Article XI of the way out. High-tech enterprises renamed, confirmed by recognized institutions and by the public, re-issued certificate for the record, number and validity of the same. Chapter IV Penalties Article XV tech enterprises already have one of the following conditions should be disqualified: (a) providing false information in the process of applying for certification; (b) stealing, fraud, etc. behavior; (iii) the occurrence of major security, quality accidents; (d) the environment, such as violations of laws, punishment by authorities. Cancellation of high-tech enterprises qualified enterprises, the certification organization in five years is no longer accepting applications for the enterprise identified. Article XVI various agencies and personnel involved in the work of high-tech enterprises undertaken work to identify the fiduciary and compliance obligations, and to identify the relevant information on corporate reporting obligation to keep confidential. Violation of the relevant requirements of high-tech enterprises work and discipline, to give appropriate treatment. Chapter V Supplementary Provisions Article XVII of the original "National High-tech Industrial Development Zone, high-tech enterprises outside the conditions and methods" (Guokefahuo word [1996] No. 018), the original "National High-tech Industrial Development Zone, high-tech enterprises conditions and measures "(Guokefahuo word [2000] No. 324), from the date of implementation of this approach to stop execution. Article XVIII of this approach by the Ministry of Science, Ministry of Finance, State Administration of Taxation is responsible for interpretation. Article XIX of Science and Technology, Ministry of Finance, State Administration of Taxation shall be separately formulated "high-tech enterprise management guidelines." Article XX of this approach since January 1, 2008 implementation. Identification of high significance for the country, although the high certification enable to reduce income taxes on the economy, but the country is conducive to high-tech applications in the social practice of management and operation of the market in favor of the national macro-control and intervention, improved the investment environment in the local market. For society, although high certification undermines fair competition between industries, but for our high-tech Industrial significantly behind other sectors of the status quo, will produce a significant improvement; and, most high-tech companies have partnerships with universities, high certification There are certain benefits to education. For enterprises, high certification although demanding, but after many years of business enterprises fully able to meet the standards, after its successful authentication to enjoy tax and other benefits will enhance the competitiveness of enterprises, to improve the living conditions of the enterprise. After the high-tech enterprises that enjoy preferential policies: the date of the park's high-tech enterprises in the establishment of the company after enjoying three exemptions and three reductions income tax preferential policies, six years later enjoy a reduced income tax rate of 15%. Export products output reached more than 40% of GDP that year, approved by the tax authorities, the reduced rate of 10% income tax. After by high-tech enterprises to make some other related finds (such as: technology development, transfer contract registration) can enjoy business tax breaks, subsidies and other incentives programs. Meanwhile, college students can also arrange to settle the problem, you can also enjoy preferential policies in different places of the park. High-tech Enterprises Competitive Advantage