Notice from the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on Revising and Issuing the “Administrative Measures for the Recognition of High-Tech Enterprises”

National Science and Technology Development Fire [2016] No. 32

Science and Technology Departments (Commissions, Bureaus), Finance Departments (Bureaus), State Taxation Administrations, and Local Taxation Administrations of all provinces, autonomous regions, municipalities directly under the central government, and cities under separate planning:

In accordance with the relevant provisions of the Corporate Income Tax Law of the People’s Republic of China and its Implementing Regulations, in order to intensify policy support for technology-based enterprises—especially small and medium-sized ones—and to vigorously promote mass entrepreneurship and innovation, cultivate a dynamic force capable of developing new technologies, new business models, and providing new supply, and thereby facilitate economic upgrading and development, the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation have revised and improved the “Administrative Measures for the Recognition of High-Tech Enterprises.” With the approval of the State Council, we are now issuing the newly revised “Administrative Measures for the Recognition of High-Tech Enterprises” to you. Please comply with these measures accordingly.

Ministry of Science and Technology Ministry of Finance State Administration of Taxation
2016 January 29

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