Notice from the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on Revising and Issuing the “Guidelines for the Identification and Management of High-Tech Enterprises”

National Science and Technology Development Fire [2016] ]195 Number

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:
According to the “Administrative Measures for the Recognition of High-Tech Enterprises” (Guo Ke Fa Huo [2016] ]32 According to the provisions of Article 21 of the “Recognition Measures” (hereinafter referred to as the “Measures”), we hereby announce: Guidelines for the Administration of the Recognition of High-Tech Enterprises (The following is referred to as the “Work Guidelines”) has been issued to you, and we hereby notify you of the relevant matters as follows:
I. 2016 Year 1 January 1 High-tech enterprises that have been certified in accordance with the “Administrative Measures for the Recognition of High-tech Enterprises” (Guo Ke Fa Huo [2008] No. 172, hereinafter referred to as the “2008 Recognition Measures”) and whose certifications are still valid remain eligible and may enjoy preferential corporate income tax policies in accordance with the relevant provisions of the “Corporate Income Tax Law” and its Implementing Regulations.
2. High-tech enterprises recognized under the 2008 Edition of the “Recognition Measures” that, prior to December 31, 2015, experienced circumstances as stipulated in Article 15 of the 2008 Edition of the “Recognition Measures,” and for which the relevant authorities had already issued penalty decisions by December 31, 2015, shall continue to be handled in accordance with the relevant provisions of the 2008 Edition of the “Recognition Measures.” The penalty prohibiting the recognition agency from accepting enterprise recognition applications for a period of five years shall be enforced until December 31, 2015.
3. This Guidance shall take effect as of January 1, 2016. The original “Guidance on the Administration of the Recognition of High-Tech Enterprises” (Guo Ke Fa Huo [2008] No. 362) and the “Notice on Matters Relating to Name Changes and Re-examinations of High-Tech Enterprises” (Guo Ke Huo Zi [2011] No. 123) shall be repealed concurrently.

Ministry of Science and Technology Ministry of Finance State Administration of Taxation
June 22, 2016

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