Legal basis: administrative measures for the identification of high-tech enterprises
Article 2 The term "high-tech enterprises" as mentioned in these Measures refers to resident enterprises registered within the territory of China (excluding Hong Kong, Macao and Taiwan), which have formed core independent intellectual property rights through continuous research and development and transformation of technological achievements.
Article 3 The identification and management of high-tech enterprises shall follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice.
Article 4 High-tech enterprises recognized in accordance with these Measures may declare and enjoy preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Administration) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Detailed Rules).
Article 5 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China are responsible for the guidance, management and supervision of the identification of high-tech enterprises nationwide.