关于印发《高新技术企业认定管理工作指引》的通知_en

Guo Ke Fa Huo [2008] No. 362
Circular on Printing and Issuing of the Guidelines for the Administration of the Identification of Hi-Tech
Enterprise
Departments (bureaus) of science & technology and departments (bureaus) of finance of provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan, and the State Taxation Administration and local taxation administration:
The Measures for the Administration of Identification of Hi-Tech Enterprises (Guo Ke Fa Huo [2008] No. 172) (hereinafter called as the “Measures for the Identification”) and the Fields of High & New Technology Eligible for Primary Support of the State have been printed and distributed to you. To ensure the administration work is highly efficient and standard, and according to the regulations of Article 19 of the Measures for the Identification, the Measures for the Administration of Identification of Hi-Tech Enterprise (hereinafter called as the “Work Guidelines”) is hereby printed and distributed to you, and the relevant issues are announced as follows:
1. The science & technology departments, finance departments and taxation departments of the provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan shall fully recognize the importance of the administration of the identification of the hi-tech enterprises, and should closely cooperate in building the identification and administration agencies in a timely manner, so to jointly implement the identification of the local hi-tech enterprises and put the preferential tax policies into effect.
2. The hi-tech qualifications for enterprises inside or outside the state hi-tech industrial development zones (including Beijing experimental zone for developing new hi-tech industries) which were identified according to the former measures for the identification by the end of 2007 but still within the effective date, shall
remain effective, but such enterprises may be entitled to the enterprise income tax preferential policies according to the relevant provisions of the Enterprise Income Tax Law and its regulations on the implementation after have been qualified by review pursuant to the Measures for the Identification and the Work Guidelines. Such enterprises may apply for review according to the Measures for the Identification and the Work Guidelines before or after the expiration of qualifications.
3. For the hi-tech enterprises that receive preferential treatment of regular tax reduction or exemption according to the former laws and whose qualifications are not expired, the relevant provisions of the Circular of the State Council on the Implementation of the Transitional Preferential Policies in Respect of the Enterprise Income Tax (Guo Fa [2007] No. 39) may executed.
4. For the hi-tech enterprises newly established in the special economic zones and Shanghai Pudong New Area, and identified according to the Measures for the Identification and Work Guidelines, the relevant provisions of the Circular of the State Council on the Implementation of the Transitional Preferential Policies For the Hi-Tech Enterprises Newly-Built in the Special Economic Zones and Shanghai Pudong New Area (Guo Fa [2007] No. 40) may be executed.
5.Since the administration of the identification of hi-tech enterprises requires
strict compliance with the relevant national policies, and has high professional requirements, all bureaus shall provide key staff, ensure sufficient supply of the funds required for the identification, and propose feasible suggestions on policies according to new circumstances and issues arising out of the local identification work in a timely manner.
Attachment: Work Guidelines for Administration of the Identification of Hi-Tech Enterprises
Ministry of Science & Technology Ministry of Finance State Taxation Administration
July 8, 2008
Keywords: High & New Technologies; Enterprises; Work; Guidelines
Office of Science & Technology Ministry Printed and
Issued on July 9, 2008
Attachment:
Work Guidelines for Administration of Identification of Hi-Tech Enterprises
According to the provisions of the Measures for the Administration of Identification of Hi-Tech Enterprises (hereinafter called as the “Measures for the Identification”) and the Fields of High & New Technology Eligible for Primary Support of the State(hereinafter called as the “Key Fields”), and to specify the duties of all related units involved in the administration of the identification of the hi-tech enterprises, to determine the enterprise’s R&D activities and also the classification and distribution standard for the enterprise’s R&D activities fees, to make clear the connotation of each index and the measuring method thereof, and to ensure the highly-efficient execution of the identification administration work, the Work Guidelines for the Administration of Identification of Hi-Tech Enterprises(hereinafter called as the “Work Guideline s”) is hereby formulated. All units concerned should manage the identification of the hi-tech enterprises according to the Measures for the Identification, the Key Fields and the Work Guidelines.
Those hi-tech enterprises identified according to the Measures for the Identification, the Key Fields and the Work Guidelines shall be deemed under the primary support of the State as so specified in the Article 28 of the Enterprise Income Tax Law of the People’s Republic of China (hereinafter called as the “Enterprise Income Tax Law”).
Ⅰ.Leading Team and Identification Institute
The Ministry of Science & Technology, the Ministry of Finance and the Taxation Administration form the National Hi-Tech Enterprise Identification Administration Work Leading Team(hereinafter called as “Leading Team”), and the office affiliated to such Leading Team (at the torch hi-tech industry development center of the Ministry of Science & Technology) is mainly responsible for the daily works.
The administrative departments, finance departments and tax departments of provinces, autonomous regions, municipalities directly under the central government, and cities specially designated in the state plan form the Local Hi-Tech Enterprise Identification Administration Institute(hereinafter called as “Identification Institute”), and the office affiliated to such Identification Committee (at the competent science & technology administrative departments of provinces and cities specially designated in the state plan) consists of the relevant personnel from the science & technology departments, financial departments and taxation departments, which is responsible for the daily works.
Main duties of the Leading Team and the office, as well as the Identification Institute are specified in the Measures for the Identification.
Ⅱ.Procedures of Identification and Application of Preferential Tax Polities
1. Identification
(1) Self-evaluation. Enterprises shall conduct a self-evaluation according to the requirements stipulated in the Article 10 of the Measures for the Identification, and if the requirements are met, enterprise may register on the Hi-Tech Enterprise Identification Administration Website ().
(2) Registration. The enterprise may visit the “Hi-Tech Enterprise Identification Administration Website”, and fill in the Enterprise Registration Form (Attachment 1) as required, and then upload to the Identification Institute.
Identification Institute should complete the enterprise status identification in a timely manner, and then notify the enterprise of the user name and password.
(3) Preparation and Submission of Materials. Enterprises may access the online reorganization management system by entering the obtained user name and password, and then submit the following materials to the Identification Institute.
1) Hi-Tech Enterprise Identification Application (Attachment 2);
2) Duplicate of the enterprise’s Business License and the tax registration certificate (copy/copies);
3) Special audit report on the annual R&D fees for the recent three accounting years(or the actual operating period if the enterprise has existed for less than three years) and the income from the hi-tech products (services) for the recent one accounting year identified and issued by the intermediary meeting the relevant conditions set out in the Work Guidelines;
4) Financial statements for the most recent three accounting years (including the balance sheet, profit and profit distribution statement, cash flow statement; or the actual operating period if the enterprise has existed for less than three years) verified by the qualified intermediary organization;
5) Certificates relating to the technological innovation activities, including: intellectual property right certificate, exclusive licensing agreement, official reply to the production, certificate/investigation report of new products or technologies, quality inspection report, initiation certificate of scientific & technological projects at provinces (including the cities specially designated in the state plan), as well as other relevant certifications.
(4) Organization of Inspection and Identification
1) After receiving enterprise’s application materials, the Identification Institute will randomly select no less than five relative experts by the technical area from the Expert Tank, and then send the electronic materials (hide those relating to the enterprise identity information) to the selected experts via internet.
2) After receiving experts’ comments and the intermediary organization’s special audit reports , the Identification Institute will propose identification advices for the applicant, and determine the list of recognized hi-tech enterprises.
The above-mentioned work should be completed within sixty (60) working days after receipt of the enterprises’ application materials.
(5) Announcement and Certificate Issuing
Those being identified as the hi-tech enterprise will be posted on the “Hi -Tech Enterprise Identification Administration Website” for 15 working days . If there’s any objection, the Identification Institute will take responsibility for verifying and processing the relative problems, or otherwise, it may cancel the qualification of such enterprise. If there’s no objection, it will announce the identification result on the “Hi -Tech Enterprise Identification Administration Website” after filling in the Summary Statement of Approval and Registration of the Hi-Tech Enterprise Identification Institute, and reporting to the Leading Team Office , then it shall issue the “Hi -Tech Enterprise Certificate” (stamped with the corporate stamp of the Ministry of Science & Technology, Ministry of Finance and the taxation department).
Identification Procedures are as follows:
(6) The Hi-Tech
be valid for
three years from the
date of issuing.
2. Review
Ⅱ)
enterprise will automatically be void and null.
(2)To apply for the review, the hi-tech enterprise should submit the reports
relating to the technological innovation activities (including : research and development) conducted in the most recent three accounting years, and the special audit reports on the enterprise R&D fees for the recent three accounting years and the income from hi-tech products (services) of the recent one year issued by the qualified intermediary organization who complies with the relevant requirements set out in the Work Guidelines.
Review will be carried out by focusing on the Item 4 of Article 10 of the Measures for the Identification. Those qualified will be properly announced and registered according to the Item 4 of Article 11, and the “Hi-Tech Enterprise Certificate” (stamped with the stamp of the departments of science & technology, finance and taxation) will be reissued by the Identification Institute.
The Hi-Tech Enterprise Certificate so re-issued upon review will be valid for three years, and any application for review proposed after the expiry of such re-issued certificate will be handled as initial.
3. Application for Preferential Tax Policies
(1) Those identified or re-inspected qualified may apply for the preferential tax policies according to the relevant regulations of the Enterprise Income Tax Law, the Implementation Rules of the People’s Republic of China on the E nterprise Income Tax Law(hereinafter called as “Implementation Rules”), and the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter called as “Tax Collection Administration Law”), the Detailed Rules for the Implement ation of the Law of the People’s Republic of China on the Administration of Tax Collection(hereinafter called as “Detailed Implementation Rules”) and the Measures for the identification , etc.
(2) The enterprise will not be entitled to the preferential tax policies if failing to obtain the hi-tech enterprise qualification or to meet the regulations as
specified in the Enterprise Income Tax Law and its Implementation Rules, Tax Collection Administration Law and its Detailed Implementation Rules, as well as the Measures for the Identification, etc.
4. Review
Any dispute in connection with the hi-tech enterprise qualification and arising from the implementation of the related tax collection policies by the enterprise as specified in the Article 14 and 15 of the Measures for the Identification shall be subject to the regulations of the Measures for the Identification; if any dispute arises from determining whether the provisions in the Article 10(4) are met, review is required, i.e., to determine whether or not to continue to retain its hi-tech enterprise qualification and entitlement to the preferential tax policies by first determining whether the ratio between the total R&D expenses for the three accounting years before the identification to the date on which the dispute occurs with the total sales income for the same period comply with regulations in the Article 10(4) of the Measures for the Identification.
Ⅲ.Intermediaries and Experts
1. Intermediaries
(1) Qualifications
1) qualified for the independent practice; established for more than three (3) years; free of any bad records since establishment;
2) have the number of the certified accountants at no less than 20% of the total number of the annually and monthly average workforce for the identification year (namely, in average, there’re more than 20 employees annually and monthly);
30 be familiar with the policies relating to the identification of the hi-tech enterprises.
(2) Duties
1) To accept the enterprise’s engagement, and to audit the R&D fees and hi-tech products (services) income in an objective and fair manner, and then to issue the audit report.
2) To issue the special audit report based on the actual conditions, to disqualify those committing fraud, and then announce them on the “Hi-Tech Enterprise identification Administration Website”
2. Experts
(1) Qualifications
1) Being a citizen of the People’s Republic of China; live and work in the Chinese Mainland;
2) Have senior technical titles; experienced in the related specialties set out in the Key Fields; have comprehensive understanding of the development and market conditions for such technical field;
3) Be possessed with good work ethic; keep to principle; be fair and just in handling affairs;
4) Have a good understanding of the State policies on the science and technology, economy and industry; be familiar with the related requirements on identification of the hi-tech enterprises.
(2) Expert Tank and Expert Selection Method
1) Experts listed in the Expert Tank should be skilled in the technologies specified in the Key Fields. The number of those familiar with the sub-area of the related technologies shall not be less than five times that of those required by the inspection institute.
2) The expert recruitment system is required to build; experts listed in the Expert Tank should be under the dynamic management system. The identification Institute
will uniformly report the Expert Registration Form (Attachment Ⅲ) to the Leading Team for filing.
3) The identification Institute shall randomly pick the experts to carry out the identification according to the technical field to which the main products (services) of enterprises belong.
(3) Duties
1) To check whether the R&D projects reported by the enterprise comply with the requirements of the Measures for the Identification and Work Guidelines.
2) To assess the enterprise’s R&D activities, intellectual property rights of key technologies, main operations, etc. on the independent and fair principles; to fill in the Hi-Tech Enterprise Identification Expert Evaluation Form (Attachment Ⅳ) and then send to the Identification Institute as required via internet.
3) Fill in the Comprehensive Evaluation Form of Hi-Tech Enterprise Identification Expert Panel (Attachment Ⅴ), and then send to the Identification Institute as required via internet; to provide advisory opinions to the Identification Institute.
(4) Expert Disciplines
1) Experts should express an independent, objective and fair evaluation opinion for the enterprise according to the requirements of the Measures for the Identification and Work Guidelines.
2) Experts may freely express opinions different from those of other experts, and shall not provide any evaluation against the objective circumstances.
3) Experts shall neither disclose or use the enterprise’s technical and economic information, and business secrets, nor retain by copy or distribute the identification materials to others, or disclose any of the identification results.
4) Experts shall neither take advantage of its special position and influence nor take any illegal measures to facilitate the enterprise identification.
5) Experts shall not enter the enterprise’s site for survey without the permission of the Identification Institute.
6) Experts shall not accept any proceeds or benefits given by the enterprise.
Ⅳ.Confirmation of R&D Activities, and Classification & Distribution of R&D Fees
How to measure the enterprise’s R&D funds is significant in the identification of the hi-tech enterprises. The enterprise should, as specified, accurately fill in the R&D activities (projects) form, and meanwhile correctively classify and distribute the R&D funds to be audited by the qualified intermediary organization which complies with the requirements of the Work Guidelines.
1. Confirmation of R&D Activities
(1) Definition of R&D Activities
Refer to the activities continuatively carried out with well-defined goals to get new knowledge about science and technology (excluding the humanities and social science), to exercise the new science and technology knowledge with creativity, or to substantively improve the technology and products (services).
Creative use of science & technology and new knowledge, or substantive improvement of technologies and products (services) indicate that the enterprise gained great progress in the innovation of technologies and products (services), which will greatly promote the local technologies of related industries (provinces, autonomous regions, municipalities directly under the central government, or cities specially designated in the state plan), except for the regular upgrading of the enterprise or direct application of certain scientific and technological achievement, etc. (for example: direct use of new processes, materials, equipment, products, services or knowledge, etc.)
The enterprise judges whether the R&D activities (projects) were conducted according to the above definition, and fills in the Ⅱ “Schedule of Enterprise R&D Projects” of the Attachment 2 –Hi-Tech Enterprise Identification Application.
(2) Basis and Method of Judgment
In organizing the expert evaluation, the Identification Institute may carry on judgment on the R&D activities (projects) declared by the enterprise by referring to the following methods:
1) Industry Standard Method: if the relevant national sectors, national or world industry associations and other qualified institutes provided the technical parameters (standards) on determining the technologies, including: “new knowledge”, “creative use of new scientific and technological knowledge” or “substantive improvement of technologies and products (services)”, etc., then follow such parameters (standard) to judge whether projects the enterprise is engaging in are relating to the R&D.
2) Expert Judgment Method: if in the absence of any industrial standard for R&D activities, the experts involving in this industry will make judgment on the following principles: the acquisition of the new knowledge or creative application of new knowledge and substantive improvement of technologies indicate that the enterprise gains progress identified by the experts from the same technical area.
3) Goals or Results Judgment (supporting standard) Method: to check the initiation and budget report of R&D activities (projects), focus on understanding the goals (innovativeness) and designed input resources (budget); check to see whether the R&D activities formed any final or intermediate outcomes, for example: intellectual property right (patent, etc.) or other forms of scientific and technological achievements.
This method will help if it’s not easy to judge the occurrence of the R&D activities for the enterprise when using the Industry Standard Method and Expert Judgment
Method.
3. R&D Activities of Enterprises in Hi-Tech Service Industry
Refer to the acquisition of new knowledge or sustentative improvement in the natural science and engineering technology areas with the purpose to supporting the development of new products (services) and use of the new processes, etc. in the high & new technical service industry; or refer to the development of the service industry projects of key technology listed in the national science and technology plan. The judgment is the same as the general R&D activities (projects) standard defined in the Article Ⅳ1(1) and (2).
4. Determination of R&D Projects
“R&D Projects” refer to the research and development activities which are not repeated, and have independent period and have available the financial and personnel arrangement. R&D fees are calculated by estimating and adding each R&D item.
2. Classification and Distribution of R&D Fees
Enterprise shall classify and distribute the expenses for direct R&D activities, and those that can be counted as the R&D activities, and fill in the Ⅴ“Annual Enterprise R&D Fee Schedule”in the Attachment Ⅱ–Hi-Tech Enterprises Identification Application.
(1) Accounting of Enterprise R&D Fees
Enterprise shall establish the subsidiary R&D fees account for the Hi-Tech Enterprise Identification according to the following sample, and provide related vouchers and schedules, and also conduct accounting as required by the Work Guidelines.
Classification and Distribution of Enterprise R&D Fees (sample)
Note: A, B, C and D represent different R&D projects declared by the enterprise (2) Pooling Scope of Fees
1) Personnel & Staff
Annual wage of personnel engaging in the research and development (also called “R&D Staff”) includes the basic salary, bonus, and allowance, increase of salary at the end of year, overtime fees and other related expenses.
2) Direct Inputs
Refer to the expenses of raw materials and etc. purchased for implementing R&D projects, including: water fees, fuel (gas and electricity) use fees, etc.; expenses of models, samples, sample machines and general test device purchased for the tests and trial productions during the research and development, and maintenance costs of the test products; expenses for maintaining the research and development-use instruments and devices; rent of the fixed assets by lease, etc.
3) Depreciations and Long-term Deferred Expenses
Including the depreciations of the instruments and devices purchased for the R&D activities, and the buildings currently used for the R&D projects (including: the long-term deferred expenses incurred during the reconstruction, decoration and repair or the R&D facilities).
4) Design Fees
Refer to the expenses for designing the process, technical specifications and operation features for the design, development and manufacturing of new products and processes
5) Equipment Debugging Fees
Mainly include R&D expenses incurred during the tools and equipments preparation period (for example: study and develop the production machine, modules and tools; modify the production and quality control procedures, or work out new methods and standards, etc.)
Expenses of regular tools and equipments preparation and industrial engineering for large-scale batch and commercialization production will not be counted in.
6) Amortization of Intangible Assets
Fees of proprietary technologies (including: patents, non-patented inventions, licenses, proprietary technologies, designs and calculations, etc.) purchased for the R&D activities.
7) R&D Assignment Fees
Refer to the expenses for delegating other enterprises, universities, research institutes, transformed research institutions, technical service organizations and others outside the territory of China to take care of the R&D activities (the achievements made are owned by the enterprise, and closely related to what the enterprise mainly deals in). Assignment costs shall be determined on the independence trade principle.
80% of the assignment costs shall be counted into the total R&D fees during the identification.
8) Other fees
Refer to the other expenses relating to the R&D activities (including: office fees, communication charges, patent application maintenance fees, high and new technology research and development insurances, etc.), 10% of the total R&D fees to the maximum, except for the circumstances separately specified.
(3) R&D Fees in China
Refer to the sum of the actual expenses for carrying out the R&D activities and the costs for delegating the enterprises, universities, transformed research institutions, research institutes, technical service organizations and other organizations inside the territory of China, excluding the expenses for delegating the institutes outside the territory of China to complete the R&D activities.
Ⅴ. Other Key Indexes
1. Core Proprietary Intellectual Property Rights
The core proprietary intellectual property rights specified in the Measures for the Identification include: inventions, utility models, and appearance designs by not simply changing the product pattern and shape (mainly refer to appearance designs obtained via study and development by using the scientific and engineering technology method), software copyrights, exclusive rights of the layout-design of integrated circuits, new varieties of plants.
For patents of inventions, utility models, and appearance design, please visit the website of the State Intellectual Property Office (SIPO) () to search for the patent marking and number, so to check the patent authenticity.
For the software copyright, please visit the website of State Copyright Bureau China Copyright Protection Center () to check the software copyright marking (i.e. copyright marking), so to ensure the authenticity.
The exclusive license mentioned in the Work Guidelines refers to the intellectual property rights with a exclusive use right of more than five years (patents, software copyrights, exclusive right of layout-design of the integrated circuits, new varieties of plants, etc.) agreed by the technical receiving party, which cannot be used neither by the provider nor any third party during such period.
The enterprise should be established within the territory of China, and the core proprietary intellectual property rights thereof referred to in the identification of the hi-tech enterprises mean the exclusive license with a term of more than five years (the validity period of the hi-tech enterprises shall be within the period of the exclusive license to expire in more than five years), and shall be within the valid protection of the Chinese laws.
2. Technical Staff & R&D Staff。