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" company of new and high technology maintains administrative measure "
From;    Author:Stand originally


[issue an unit] total bureau of Wu of tax of ministry of science and technology, Ministry of finance, state
[dispatch name] country division draw well [2008]172 date
[promulgate date] 2008-04-14
[executive date] 2008-01-01
[content is schematic] method place says " company of new and high technology " it is to point to, be in " the domain of new and high technology that national emphasis supports " inside, undertake study development and technical achievement are changed continuously, form company core own intellectual property, develop management activity for the foundation with this, in Chinese churchyard (do not include harbor, bay, mesa area) the dweller business that registers a year of above. According to the company of new and high technology that method holds, can apply for to enjoy taxation privilege policy by relevant provision.
Company of new and high technology needs contented condition to include: In Chinese churchyard (do not contain port, bay, mesa area) registered business, own research and development is carried inside nearly 3 years, suffer let, suffer give, buy wait for means, or the exclusive license kind that carries 5 years of above, main to its product (service) core technology has product of; of own intellectual property (serve) belong to " the domain of new and high technology that national emphasis supports " limits; of the regulation has above of university specialized subject the brainpower of record of formal schooling takes a company in those days 30% of worker gross, among them personnel of research and development takes a company in those days the product of new and high technology of 10% above; of worker gross (serve) income takes a company in those days the enterprise of 60% above; of gross income studies development organizes achievement of level of management, science and technology to change amount of ability, own intellectual property, sale and total assets to grow the index such as the gender is accorded with " new and high.
Additional, the enterprise is acquire science and technology (do not include science of humanitarian, society) new knowledge, creativity uses technology new knowledge, or materiality improves technology, product (service) and undertook study to develop an activity continuously, and the considers to develop cost amount to hold sales revenue total scale of nearly 3 financial year accords with following requirements: One year sales revenue is less than 50 million yuan enterprise recently, scale not one year under 6%; sales revenue reachs 200 million yuan industry in 50 million yuan recently, scale not one year under 4%; sales revenue is in the enterprise of 200 million yuan of above recently, scale not under 3% . Among them, the scale that the enterprise studies to develop cost amount to occupy all research to develop cost amount in what Chinese churchyard happens not under 60% . The enterprise registers those who establish time inadequacy 3 years, by manage computation of fixed number of year actually.
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