Circular of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Revising and Issuing the Guidelines for the Administration of Accreditation of High-tech Enterprises

　　Guo Ke Fa Huo [2016] No.195

　　June 22, 2016

　　The science and technology departments (commissions or bureaus), financial departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

　　In accordance with Article 21 of the Administrative Measures for the Accreditation of High-tech Enterprises (Guo Ke Fa Huo [2016] No.32, the "Accreditation Measures"), the Guidelines for the Administration of Accreditation of High-tech Enterprises (these "Guidelines") are hereby issued to you, and the relevant matters are hereby notified as follows:

　　I. The qualification of high-tech enterprises accredited in accordance with the Administrative Measures for the Accreditation of High-tech Enterprises (Guo Ke Fa Huo [2008] No.172, the "Accreditation Measures 2008") prior to January 1, 2016 that remains in the validity period shall continue to be valid, and such enterprises are entitled to the preferential policies for enterprise income tax in accordance with the Law on Enterprise Income Tax and its implementing regulations, as well as other relevant provisions.

　　II. Where any high-tech enterprise accredited in accordance with the Accreditation Measures 2008 fell under any of the circumstances specified in Article 15 of the Accreditation Measures 2008 prior to December 31, 2015, and the relevant departments had made a penalty decision before December 31, 2015, such case shall be handled in accordance with the relevant provisions of the Accreditation Measures 2008, and the punishment which states that the accreditation institution shall not accept any application for accreditation from the said enterprise within five years shall be enforced until December 31, 2015.

　　III. These Guidelines shall take effect as of January 1, 2016, and the original Guidelines for the Administration of Accreditation of High-tech Enterprises (Guo Ke Fa Huo [2008] No.362) and the Circular on Matters relating to Name Alteration and Review of High-tech Enterprises (Guo Ke Huo Zi [2011] No.123) shall be repealed simultaneously.