Measures for the Administration of the Recognition of Hi-tech Enterprises
高新技术企业认定管理办法
CLP Reference: 2600/08.04.14
PRC Reference: 国科发火 〔2008〕 172号
Promulgated: 14 April 2008
Effective: 01 January 2008
Keywords (click to search): [recognition of hi-tech enterprises] [technology] [favourable tax treatment] [research and development] [R&D]
(Issued by the Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation on April 14 2008 and effective as of January 1 2008.)
(科技部、财政部、国家税务局于二零零八年四月十四日印发，自二零零八年一月一日起实施。)
Guo Ke Fa Huo [2008] No.172
PART ONE: GENERAL PROVISIONS
Article 1: These Measures have been formulated pursuant to relevant provisions of the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and the Implementing Regulations for the PRC Enterprise Income Tax Law (the Implementing Regulations) in order to support and encourage the development of hi-tech enterprises.
第一条 为扶持和鼓励高新技术企业的发展，根据《中华人民共和国企业所得税法》（以下称《企业所得税法》）、《中华人民共和国企业所得税法实施条例》（以下称《实施条例》）有关规定，特制定本办法。
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