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.

　　高新技術(shù)企業(yè)認(rèn)定須同時(shí)滿足以下條件：在中國(guó)境內(nèi)（不含港、澳、臺(tái)地區(qū)）注冊(cè)的企業(yè)，近三年內(nèi)通過(guò)自主研發(fā)、受讓、受贈(zèng)、并購(gòu)等方式，或通過(guò)5年以上的獨(dú)占許可方式，對(duì)其主要產(chǎn)品（服務(wù)）的核心技術(shù)擁有自主知識(shí)產(chǎn)權(quán)；產(chǎn)品（服務(wù)）屬于《重點(diǎn)領(lǐng)域》規(guī)定的范圍；具有大學(xué)?？埔陨蠈W(xué)歷的科技人員占企業(yè)當(dāng)年職工總數(shù)的30%以上，其中研發(fā)人員占企業(yè)當(dāng)年職工總數(shù)的10%以上；企業(yè)為獲得科學(xué)技術(shù)（不包括人文、社會(huì)科學(xué)）新知識(shí)，創(chuàng)造性運(yùn)用科學(xué)技術(shù)新知識(shí)，或?qū)嵸|(zhì)性改進(jìn)技術(shù)、產(chǎn)品（服務(wù)）而持續(xù)進(jìn)行了研究開(kāi)發(fā)活動(dòng)，且近三個(gè)會(huì)計(jì)年度的研究開(kāi)發(fā)費(fèi)用總額占銷售收入總額的比例符合如下要求：1.最近一年銷售收入小于5,000萬(wàn)元的企業(yè)，比例不低于6%；2.最近一年銷售收入在5,000萬(wàn)元至20,000萬(wàn)元的企業(yè)，比例不低于4%；3.最近一年銷售收入在20,000萬(wàn)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.