Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation, Measures for the Administration of the Recognition of Hi-tech Enterprises
科技部、财政部、国家税务总局高新技术企业认定管理办法
Stricter recognition standards for hi-tech enterprises.
Date:
June 2008
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: April 14 2008
Effective: January 1 2008
Applicability: For the purposes of these Measures, the term “hi-tech enterprise” means a tax-resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for at least one year that falls within the Hi-tech Sectors Supported by the State on a Priority Basis (see the Appendix), and conducts research and development and applies technological achievements practically on an ongoing basis, with such achievements forming the...
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