高新技術(shù)企業(yè)認(rèn)定管理辦法(附英).doc

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Measures for the Administration of the Recognition of Hi-tech Enterprises 高新技術(shù)企業(yè)認(rèn)定管理辦法 CLP Reference: 2600/08.04.14 PRC Reference: 國科發(fā)火 〔2008〕 172號 Promulgated: 14 April 2008 Effective: 01 January 2008 (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、財政部、國家稅務(wù)局于二零零八年四月十四日印發(fā)，自二零零八年一月一日起實(shí)施。) Guo Ke Fa Huo [2008] No.172 國科發(fā)火 〔2008〕 172號 PART ONE: GENERAL PROVISIONS 第一章 總 則 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. 第一條 為扶持和鼓勵高新技術(shù)企業(yè)的發(fā)展，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下稱《企業(yè)所得稅法》）、《中華人民共和國企業(yè)所得稅法實(shí)施條例》（以下稱《實(shí)施條例》）有關(guān)規(guī)定，特制定本辦法。 Article 2: 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 core of the enterprise’s self-controlled intellectual property rights, and that uses the same as the basis for carrying out its business activities. 第二條 本辦法所稱的高新技術(shù)企業(yè)是指：在《國家重點(diǎn)支持的高新技術(shù)領(lǐng)域》（見附件）內(nèi)，持續(xù)進(jìn)行研究開發(fā)與技術(shù)成果轉(zhuǎn)化，形成企業(yè)核心自主知識產(chǎn)權(quán)，并以此為基礎(chǔ)開展經(jīng)營活動，在中國境內(nèi)（不包括港、澳、臺地區(qū)）注冊一年以上的居民企業(yè)。 Article 3: The administration of the recognition of hi-tech enterprises shall comply with the principles of outstanding enterprise entities, encouraging technical innovation, carrying out dynamic administration and adherence to fairness and impartiality. 第三條 高新技術(shù)企業(yè)認(rèn)定管理工作應(yīng)遵循突出企業(yè)主體、鼓勵技術(shù)創(chuàng)新、實(shí)施動態(tài)管理、堅持公平公正的原則。 Article 4: A hi-tech enterprise recognized as such in accordance herewith may apply for favourable tax treatment in accordance with relevant provisions such as the Enterprise Income Tax Law, its Implementing Regulations, the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Levy and Collection Law) and the Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes (the Implementing Rules). 第四條 依據(jù)本辦法認(rèn)定的高新技術(shù)企業(yè)，可依照《企業(yè)所得稅法》及其《實(shí)施條例》、《中華人民共和國稅收征收管理法》（以下稱《稅收征管法》）及《中華人民共和國稅收征收管理法實(shí)施細(xì)則》（以下稱《實(shí)施細(xì)則》）等有關(guān)規(guī)定，申請享受稅收優(yōu)惠政策。 Article 5: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall direct, administer and monitor the recognition of hi-tech enterprises nationwide. 第五條 科技部、財政部、稅務(wù)總局負(fù)責(zé)指導(dǎo)、管理和監(jiān)督全國高新技術(shù)企業(yè)認(rèn)定工作。 PART TWO: ORGANIZATION AND IMPLEMENTATION 第二章 組織與實(shí)施 Article 6: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation shall form the National Steering Committee for the Administration of the Recognition of hi-tech enterprises (the Steering Committee) whose principal duties shall be: 第六條 科技部、財政部、稅務(wù)總局組成全國高新技術(shù)企業(yè)認(rèn)定管理工作領(lǐng)導(dǎo)小組（以下稱“領(lǐng)導(dǎo)小組”），其主要職責(zé)為： (1) determining the orientation of the administration of the recognition of hi-tech enterprises and considering reports on the administration of the recognition of hi-tech enterprises （一） 確定全國高新技術(shù)企業(yè)認(rèn)定管理工作方向，審議高新技術(shù)企業(yè)認(rèn)定管理工作報告； (2) coordinating and resolving major issues encountered in the course of recognition work and the implementation of relevant policies （二） 協(xié)調(diào)、解決認(rèn)定及相關(guān)政策落實(shí)中的重大問題； (3) rendering decisions on major disputes arising in the course of the recognition of hi-tech enterprises, and monitoring and inspecting recognition work around the country and （三） 裁決高新技術(shù)企業(yè)認(rèn)定事項中的重大爭議，監(jiān)督、檢查各地區(qū)認(rèn)定工作； (4) giving advice for rectification to regions where major problems have arisen in the work associated with the recognition of hi-tech enterprises. （四） 對高新技術(shù)企業(yè)認(rèn)定工作出現(xiàn)重大問題的地區(qū)，提出整改意見。 Article 7: A general office shall be established under the Steering Committee in the Ministry of Science and Technology. Its principal duties shall be: 第七條 領(lǐng)導(dǎo)小組下設(shè)辦公室。辦公室設(shè)在科技部，其主要職責(zé)為： (1) submitting reports on the administration of the recognition of hi-tech enterprises （一） 提交高新技術(shù)企業(yè)認(rèn)定管理工作報告； (2) organizing and conducting inspections of the administration of the recognition of hi-tech enterprises （二） 組織實(shí)施對高新技術(shù)企業(yè)認(rèn)定管理工作的檢查； (3) being responsible for the administration of the record filing of the qualifications of experts involved in the recognition of hi-tech enterprises （三） 負(fù)責(zé)高新技術(shù)企業(yè)認(rèn)定工作的專家資格的備案管理； (4) establishing and managing the Network for the Administration of the Recognition of hi-tech enterprises and （四） 建立并管理“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”； (5) other tasks assigned to it by the Steering Committee. （五） 領(lǐng)導(dǎo)小組交辦的其他工作。 Article 8: The science and technology administrative authority of each province, autonomous region, municipality directly under the central government and city with independent development plans together with the finance and tax authorities at the same level shall form an authority for the administration of the recognition of hi-tech enterprises in their jurisdictions (the Recognition Authority) that shall carry out the following tasks in accordance herewith: 第八條 各省、自治區(qū)、直轄市、計劃單列市科技行政管理部門同本級財政、稅務(wù)部門組成本地區(qū)高新技術(shù)企業(yè)認(rèn)定管理機(jī)構(gòu)（以下稱“認(rèn)定機(jī)構(gòu)”），根據(jù)本辦法開展下列工作： (1) being responsible for the recognition of hi-tech enterprises in its jurisdiction （一） 負(fù)責(zé)本行政區(qū)域內(nèi)的高新技術(shù)企業(yè)認(rèn)定工作； (2) accepting requests submitted by enterprises for the review of their qualifications as hi-tech enterprises （二） 接受企業(yè)提出的高新技術(shù)企業(yè)資格復(fù)審； (3) conducting monitoring inspections of enterprises that have been recognized, and accepting, checking and handling relevant tip-offs and （三） 負(fù)責(zé)對已認(rèn)定企業(yè)進(jìn)行監(jiān)督檢查，受理、核實(shí)并處理有關(guān)舉報； (4) selecting experts to participate in the work associated with the recognition of hi-tech enterprises and submitting their names to the general office of the Steering Committee for the record. （四） 選擇參與高新技術(shù)企業(yè)認(rèn)定工作的專家并報領(lǐng)導(dǎo)小組辦公室備案。 Article 9: Once an enterprise has obtained qualifications as a hi-tech enterprise, it shall carry out the tax reduction or tax exemption procedures with the competent tax authority in accordance with Article 4 hereof. 第九條 企業(yè)取得高新技術(shù)企業(yè)資格后，應(yīng)依照本辦法第四條的規(guī)定到主管稅務(wù)機(jī)關(guān)辦理減稅、免稅手續(xù)。 If the tax reduction or tax exemption conditions of an enterprise that enjoys a tax reduction or tax exemption change, it shall report the same to the competent tax authority within 15 days from the date of the change. If it no longer satisfies the conditions for the tax reduction or exemption, it shall perform its tax payment obligations in accordance with the law. If it fails to pay tax in accordance with the law, the competent tax authority shall pursue payment thereof. Additionally, if the competent tax authority, in the course of implementing favourable tax treatment policies, discovers that an enterprise does not have qualifications as a hi-tech enterprise, it shall request that the Recognition Authority conduct a review. While the review is pending, it may suspend the enterprise’s tax reduction or exemption. 享受減稅、免稅優(yōu)惠的高新技術(shù)企業(yè)，減稅、免稅條件發(fā)生變化的，應(yīng)當(dāng)自發(fā)生變化之日起15日內(nèi)向主管稅務(wù)機(jī)關(guān)報告；不再符合減稅、免稅條件的，應(yīng)當(dāng)依法履行納稅義務(wù)；未依法納稅的，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)予以追繳。同時，主管稅務(wù)機(jī)關(guān)在執(zhí)行稅收優(yōu)惠政策過程中，發(fā)現(xiàn)企業(yè)不具備高新技術(shù)企業(yè)資格的，應(yīng)提請認(rèn)定機(jī)構(gòu)復(fù)核。復(fù)核期間，可暫停企業(yè)享受減免稅優(yōu)惠。 PART THREE: CONDITIONS AND PROCEDURE 第三章 條件與程序 Article 10: For recognition as a hi-tech enterprise an enterprise must satisfy all of the following conditions: 第十條 高新技術(shù)企業(yè)認(rèn)定須同時滿足以下條件： (1) being an enterprise registered in China (excluding Hong Kong, Macao and Taiwan) and owning the self-controlled intellectual property rights in the core technology of its principal products (or services) through its own development, transfer, acceptance of the donation, or mergers or acquisitions during the last three years or through an exclusive licence therefor of at least five years （一） 在中國境內(nèi)（不含港、澳、臺地區(qū)）注冊的企業(yè)，近三年內(nèi)通過自主研發(fā)、受讓、受贈、并購等方式，或通過5年以上的獨(dú)占許可方式，對其主要產(chǎn)品（服務(wù)）的核心技術(shù)擁有自主知識產(chǎn)權(quán)； (2) its products (or services) falling within the scope specified in the Hi-tech Sectors Supported by the State on a Priority Basis （二） 產(chǎn)品（服務(wù)）屬于《國家重點(diǎn)支持的高新技術(shù)領(lǐng)域》規(guī)定的范圍； (3) science and technology personnel with at least an undergraduate degree accounting for at least 30% of its total workforce during the years in question, and the research and development personnel therein accounting for at least 10% of its total workforce during the years in question （三） 具有大學(xué)專科以上學(xué)歷的科技人員占企業(yè)當(dāng)年職工總數(shù)的30%以上，其中研發(fā)人員占企業(yè)當(dāng)年職工總數(shù)的10%以上； (4) engaging in research and development activities on an ongoing basis in order to obtain new scientific and technological (excluding humanities and social science) knowledge, creatively apply new scientific and technological knowledge or substantively improve its technology, products (or services) and, during the most recent three financial years, the percentage of its total sales revenues accounted for by its total research and development outlays satisfying the following requirements: （四） 企業(yè)為獲得科學(xué)技術(shù)（不包括人文、社會科學(xué)）新知識，創(chuàng)造性運(yùn)用科學(xué)技術(shù)新知識，或?qū)嵸|(zhì)性改進(jìn)技術(shù)、產(chǎn)品（服務(wù)）而持續(xù)進(jìn)行了研究開發(fā)活動，且近三個會計年度的研究開發(fā)費(fèi)用總額占銷售收入總額的比例符合如下要求： (i) for an enterprise with sales revenue of less than Rmb50 million during the most recent year, a percentage of not less than 6% 1. 最近一年銷售收入小于5,000萬元的企業(yè)，比例不低于6%； (ii) for an enterprise with sales revenue of at least Rmb50 million but less than Rmb200 million during the most recent year, a percentage of not less than 4% and 2. 最近一年銷售收入在5,000萬元至20,000萬元的企業(yè)，比例不低于4%； (iii) for an enterprise with sales revenue of at least Rmb200 million during the most recent year, a percentage of not less than 3% 3. 最近一年銷售收入在20,000萬元以上的企業(yè)，比例不低于3%。 furthermore, its total research and development outlays incurred in China shall account for not less than 60% of the total of all of its research and development outlays if the enterprise has been registered and established for less than three years, the calculation shall be made based on the actual number of years it has been in operation 其中，企業(yè)在中國境內(nèi)發(fā)生的研究開發(fā)費(fèi)用總額占全部研究開發(fā)費(fèi)用總額的比例不低于60%。企業(yè)注冊成立時間不足三年的，按實(shí)際經(jīng)營年限計算； (5) the revenue from its hi-tech products (or services) accounting for at least 60% of its total revenue for the years in question and （五） 高新技術(shù)產(chǎn)品（服務(wù)）收入占企業(yè)當(dāng)年總收入的60%以上； (6) its indicators, such as the management level of its research and development organization, capacity to apply practically its scientific and technological achievements, the quantity of its self-controlled intellectual property, sales and total asset growth, etc., satisfying the requirements of the Guidelines for the Administration of the Recognition of Hi-tech Enterprises (formulated separately). （六） 企業(yè)研究開發(fā)組織管理水平、科技成果轉(zhuǎn)化能力、自主知識產(chǎn)權(quán)數(shù)量、銷售與總資產(chǎn)成長性等指標(biāo)符合《高新技術(shù)企業(yè)認(rèn)定管理工作指引》（另行制定）的要求。 Article 11: The procedure for the recognition of hi-tech enterprises is set forth below: 第十一條 高新技術(shù)企業(yè)認(rèn)定的程序如下： (1) self-assessment and application by the enterprise （一） 企業(yè)自我評價及申請 the enterprise logs on to the Network for the Administration of the Recognition of Hi-tech Enterprises and conducts a self-assessment by referring to the conditions set forth in Article 10 hereof if it deems itself to satisfy the recognition conditions, it can submit an application for recognition to the Recognition Authority 企業(yè)登錄“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”，對照本辦法第十條規(guī)定條件，進(jìn)行自我評價。認(rèn)為符合認(rèn)定條件的，企業(yè)可向認(rèn)定機(jī)構(gòu)提出認(rèn)定申請。 (2) submission of the following application materials: （二） 提交下列申請材料 (i) application for recognition as a hi-tech enterprise 1. 高新技術(shù)企業(yè)認(rèn)定申請書； (ii) duplicate of its business licence and (a photocopy of) its tax registration certificate 2. 企業(yè)營業(yè)執(zhí)照副本、稅務(wù)登記證（復(fù)印件）； (iii) intellectual property certificate (exclusive licence contract), production approval document, new product or new technology evidentiary (novelty retrieval) materials, product quality inspection report, proof of approval of science and technology plan at the provincial level or above and other relevant supporting documentation 3. 知識產(chǎn)權(quán)證書（獨(dú)占許可合同）、生產(chǎn)批文，新產(chǎn)品或新技術(shù)證明（查新）材料、產(chǎn)品質(zhì)量檢驗(yàn)報告、省級以上科技計劃立項證明，以及其他相關(guān)證明材料； (iv) number of persons in its workforce, the structure of their educational backgrounds and a statement on the percentage of its workforce that is accounted for by research and development personnel 4. 企業(yè)職工人數(shù)、學(xué)歷結(jié)構(gòu)以及研發(fā)人員占企業(yè)職工的比例說明； (v) a chart of its research and development outlays during the most recent three financial years (if it has been in business for less than three years, a chart based on the actual number of years it has been in business) authenticated by a qualified intermediary organization, accompanied by materials explaining its research and development activities and 5. 經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個會計年度研究開發(fā)費(fèi)用情況表（實(shí)際年限不足三年的按實(shí)際經(jīng)營年限），并附研究開發(fā)活動說明材料； (vi) financial statements for the most recent three financial years (including balance sheets, profit and loss statements and cash flow statements if it has been in business for less than three years, those for the years it has actually been in business) authenticated by a qualified intermediary organization, and a chart of its technology related revenues 6. 經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個會計年度的財務(wù)報表（含資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表，實(shí)際年限不足三年的按實(shí)際經(jīng)營年限）以及技術(shù)性收入的情況表。 (3) compliance review （三） 合規(guī)性審查 the Recognition Authority shall establish a database of evaluation experts for the recognition of hi-tech enterprises based on the application materials submitted by the enterprise, the Recognition Authority selects experts from the expert database to conduct a review and give their opinion on the recognition of the applicant enterprise 認(rèn)定機(jī)構(gòu)應(yīng)建立高新技術(shù)企業(yè)認(rèn)定評審專家?guī)?；依?jù)企業(yè)的申請材料，抽取專家?guī)靸?nèi)專家對申報企業(yè)進(jìn)行審查，提出認(rèn)定意見。 (4) recognition, announcement and record filing （四） 認(rèn)定、公示與備案 the Recognition Authority carries out the recognition procedure if the enterprise is recognized as a hi-tech enterprise it is posted on the Network for the Administration of the Recognition of Hi-tech Enterprises for 15 working days, and if there are no objections, it is then reported to the general office of the Steering Committee for the record, the outcome of the recognition procedure is announced on the Network for the Administration of the Recognition of Hi-tech Enterprises and the enterprise is issued a centrally printed Hi-tech Enterprise Certificate. 認(rèn)定機(jī)構(gòu)對企業(yè)進(jìn)行認(rèn)定。經(jīng)認(rèn)定的高新技術(shù)企業(yè)在“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”上公示15個工作日，沒有異議的，報送領(lǐng)導(dǎo)小組辦公室備案，在“高新技術(shù)企業(yè)認(rèn)定管理工作網(wǎng)”上公告認(rèn)定結(jié)果，并向企業(yè)頒發(fā)統(tǒng)一印制的“高新技術(shù)企業(yè)證書”。 Article 12: Qualifications as a hi-tech enterprise shall be valid for three years from the date of issuance of the certificate. The enterprise shall submit an application for review three months prior to the expiration of the term of validity. If the enterprise fails to submit a review application or if it fails to pass the review, its qualifications as a hi-tech enterprise shall automatically become null and void at the expiration of the term. 第十二條 高新技術(shù)企業(yè)資格自頒發(fā)證書之日起有效期為三年。企業(yè)應(yīng)在期滿前三個月內(nèi)提出復(fù)審申請，不提出復(fù)審申請或復(fù)審不合格的，其高新技術(shù)企業(yè)資格到期自動失效。 Article 13: For a review, a hi-tech enterprise must submit a report on its research and development and other such technical innovation activities during the most recent three years. 第十三條 高新技術(shù)企業(yè)復(fù)審須提交近三年開展研究開發(fā)等技術(shù)創(chuàng)新活動的報告。 When the review is conducted, the focus of the examination shall be Item (4) of Article 10. If the enterprise satisfies the conditions, posting and record filing shall be carried out in accordance with Item (4) of Article 11. 復(fù)審時應(yīng)重點(diǎn)審查第十條（四）款，對符合條件的，按照第十一條（四）款進(jìn)行公示與備案。 The qualifications of a hi-tech enterprise that has passed a review shall be valid for three years. If, at the expiration of such term, the enterprise again submits an application for recognition, matters shall be handled in accordance with Article 11 hereof. 通過復(fù)審的高新技術(shù)企業(yè)資格有效期為三年。期滿后，企業(yè)再次提出認(rèn)定申請的，按本辦法第十一條的規(guī)定辦理。 Article 14: If a material change in the business engaged in, production technology activities, etc. by or of a hi-tech enterprise occurs (e.g. merger, acquisition, reorganization, change of business, etc.), it shall report the same to the Recognition Authority within 15 days. If the enterprise no longer satisfies the conditions specified herein after the change, its qualifications as a hi-tech enterprise shall be terminated from the year in question. If the enterprise needs to apply for recognition as a hi-tech enterprise, it shall do so in accordance with Article 11 hereof. 第十四條 高新技術(shù)企業(yè)經(jīng)營業(yè)務(wù)、生產(chǎn)技術(shù)活動等發(fā)生重大變化（如并購、重組、轉(zhuǎn)業(yè)等）的，應(yīng)在十五日內(nèi)向認(rèn)定管理機(jī)構(gòu)報告；變化后不符合本辦法規(guī)定條件的，應(yīng)自當(dāng)年起終止其高新技術(shù)企業(yè)資格；需要申請高新技術(shù)企業(yè)認(rèn)定的，按本辦法第十一條的規(guī)定辦理。 If a hi-tech enterprise changes its name, the Recognition Authority shall issue it a new recognition certificate after confirmation, posting and record filing. The number and term of validity of such certificate shall remain unchanged. 高新技術(shù)企業(yè)更名的，由認(rèn)定機(jī)構(gòu)確認(rèn)并經(jīng)公示、備案后重新核發(fā)認(rèn)定證書，編號與有效期不變。 PART FOUR: PENAL PROVISIONS 第四章 罰 則 Article 15: The qualifications of an enterprise that has been recognized as a hi-tech enterprise shall be cancelled if: 第十五條 已認(rèn)定的高新技術(shù)企業(yè)有下述情況之一的，應(yīng)取消其資格： (1) in the course of its application for recognition the enterprise provided false information （一） 在申請認(rèn)定過程中提供虛假信息的； (2) it evaded taxes, committed tax fraud, etc. （二） 有偷、騙稅等行為的； (3) it is involved in a major safety or quality related incident or （三） 發(fā)生重大安全、質(zhì)量事故的； (4) it commits a violation of environmental or other such laws or regulations and is penalized by the relevant authority therefor. （四） 有環(huán)境等違法、違規(guī)行為，受到有關(guān)部門處罰的。 The Recognition Authority will not accept, for a period of five years, recognition applications from an enterprise whose qualifications as a hi-tech enterprise have been cancelled. 被取消高新技術(shù)企業(yè)資格的企業(yè)，認(rèn)定機(jī)構(gòu)在5年內(nèi)不再受理該企業(yè)的認(rèn)定申請。 Article 16: Organizations and persons involved in the work of recognizing hi-tech enterprises bear an obligation of good faith and compliance in respect of the recognition work that they do and bear an obligation of confidentiality in respect of the relevant data and information of enterprises that apply for recognition. Violations of relevant hi-tech enterprise recognition requirements or discipline shall be dealt with accordingly. 第十六條 參與高新技術(shù)企業(yè)認(rèn)定工作的各類機(jī)構(gòu)和人員對所承擔(dān)認(rèn)定工作負(fù)有誠信以及合規(guī)義務(wù)，并對申報認(rèn)定企業(yè)的有關(guān)資料信息負(fù)有保密義務(wù)。違反高新技術(shù)企業(yè)認(rèn)定工作相關(guān)要求和紀(jì)律的，給予相應(yīng)處理。 PART FIVE: SUPPLEMENTARY PROVISIONS 第五章 附 則 Article 17: Implementation of the existing Conditions and Measures for the Recognition of Hi-tech Enterprises Located Outside of State Hi-tech Industry Development Zones (Guo Ke Fa Huo Zi [1996] No.018) and the existing Conditions and Measures for the Recognition of Hi-tech Enterprises in State Hi-tech Industry Development Zones (Guo Ke Fa Huo Zi [2000] No.324) shall cease from the date of implementation hereof. 第十七條 原《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)外高新技術(shù)企業(yè)認(rèn)定條件和辦法》（國科發(fā)火字[1996]018號）、原《國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)高新技術(shù)企業(yè)認(rèn)定條件和辦法》（國科發(fā)火字[2000]324號），自本辦法實(shí)施之日起停止執(zhí)行。 Article 18: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation are in charge of the interpretation hereof. 第十八條 本辦法由科技部、財政部、稅務(wù)總局負(fù)責(zé)解釋。 Article 19: The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation will formulate the Guidelines for the Administration of the Recognition of Hi-tech Enterprises separately. 第十九條 科技部、財政部、稅務(wù)總局另行制定《高新技術(shù)企業(yè)認(rèn)定管理工作指引》。 Article 20: These Measures shall be effective as of January 1 2008. 第二十條 本辦法自2008年1月1日起實(shí)施。 Appendix: Hi-tech Sectors Supported by the State on a Priority Basis (omitted) 附：國家重點(diǎn)支持的高新技術(shù)領(lǐng)域 (略)