Article 2 The term "enterprises, institutions and private scientific and technological enterprises" as mentioned in these Measures refers to enterprises and institutions engaged in the development and production of high-tech products in Guanzhong High-tech Industrial Development Zone (hereinafter referred to as the Development Zone) and private scientific and technological enterprises recognized by the administrative department of science and technology at or above the county level (hereinafter referred to as the Science and Technology Bureau of the Science and Technology Commission) and obtained the certificate of scientific and technological enterprise.
Third Shaanxi Provincial Science and Technology Commission (hereinafter referred to as the Provincial Science and Technology Commission) is the competent department in charge of the identification of high-tech products in the province, and is responsible for the implementation of these measures.
Article 4 High-tech products must meet the following conditions at the same time: 1, products in the Guide to Key Support Pillars of Torch Plan or Reference Catalogue of High-tech Products formulated by the state, or products in key development areas of Shaanxi Province's "185 1" science and technology economic integration plan.
2. The products are innovative products that have never been produced in China or the province, or upgraded products produced for the first time in the province, products with improved performance or innovative patented technology products produced for the first time in China. Reaching (or approaching) the international or domestic advanced level in technology, technology, quality and performance.
3. The production technology and process of the product are mature. Self-developed products shall formally pass product appraisal in accordance with state regulations; In addition to the product identification documents, there should be a formal technology transfer contract for products produced by introducing domestic technology; Products produced by introducing foreign technology should have formal contracts or production licenses; Patented technical products should have samples (or prototypes) and test reports from legal professional technical testing institutions;
4. The product market is broad, the economic benefit is remarkable, and the profit and tax are more than 20%.
5. The raw materials and technical equipment of the products are guaranteed, and they have been put into production or can be put into mass production in the near future, forming a certain economic scale.
6. Products should adopt international standards as far as possible, and the time for product finalization and identification should be within two years after declaration and identification.
Article 5 The procedure for identifying high-tech products: 1. Enterprises, institutions and private scientific and technological enterprises should apply to the local, city and county science and technology commission when applying for the identification of high-tech products (under special circumstances, they can apply directly to the provincial science and technology commission). Private technology enterprises apply to the Science and Technology Commission (Science and Technology Bureau) that originally recognized the technology enterprises. 2, where to (city), (county) District Science and Technology Commission (Science and Technology Bureau) to apply for high-tech products, by the Municipal Science and Technology Commission (Science and Technology Bureau) trial, signed opinions, stamped with the official seal of the Provincial Science and Technology Commission audit. 3, high-tech products identified after the audit, the provincial science and Technology Commission issued a certificate of high-tech products.
Article 6 Where products are included in the national or provincial key scientific and technological research plan, key new product trial-production appraisal plan, key new product trial-production plan, torch plan, spark plan, key promotion plan of scientific and technological achievements, and science and technology poverty alleviation plan, high-tech products can be given priority.
Article 7 The term of validity of the products of high-tech enterprises recognized is five years, and the high-tech products with long technology cycle can be extended to seven years upon approval.
Article 8. During the validity period, the recognized high-tech products shall enjoy the preferential treatment of returning income tax for three consecutive years from the year of recognition according to Shaanxi Finance and Taxation [( 1996)02 1] document.
Article 9 All recognized high-tech products shall be reviewed once a year within the validity period. The annual review work under the guidance and supervision of the Provincial Science and Technology Commission, the Municipal Science and Technology Commission (Science and Technology Bureau) is responsible for the specific organization. The Municipal Science and Technology Commission (Science and Technology Bureau) put forward review opinions on high-tech products within their respective review scope, and submitted them to the Provincial Science and Technology Commission for review. For those who fail the examination, the name and qualification of high-tech products will be cancelled and the relevant departments will be notified, and no tax refund will be given.
Article 10 The income tax on high-tech products returned by finance shall be used exclusively for scientific and technological development and shall not be used for other purposes.
Article 11 These Measures shall come into force as of the date of promulgation. Twelfth approach by the Shaanxi Provincial Science and Technology Commission is responsible for the interpretation of.