论文部分内容阅读
近年来,实体经济产业转型步伐加快,企业更加注重产品的科技含量,不断增强核心竞争力,高新技术企业的数量随之增长。今年,科技部、财政部、国家税务总局联合下发《关于修订印发〈高新技术企业认定管理办法〉的通知》(国科发火[2016]32号)及《关于修订印发〈高新技术企业认定管理工作指引〉的通知》(国科发火[2016]195号),对基层税务部门加强税源管理、正确落实税收政策提出了更高的要求。新办高新技术企业申请认定中存在的主要问题核心知识产权不达标。根据《高新技术企业认定管理办法》第三章第十一条第(二)款,企业须通过自主研发、受让、受赠、并购等方式,获得对其主要产品(服务)在技术上发挥核心支持作用的知识产权的所有权。核心自主知识产权主要依
In recent years, the transformation of the real economy and industry has accelerated. Enterprises pay more attention to the scientific and technological content of products and their core competitiveness. The number of high-tech enterprises has increased accordingly. This year, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Amending the Measures for the Administration of the Accreditation of High and New Technology Enterprises (Guo Ke Fa Huo [2016] No. 32) and the Circular on Amending and Issuing the High-tech Enterprise Accreditation Administration Work Guide> Notice "(Guo Fa Fa [2016] No. 195), put forward higher requirements for the tax authorities at the grassroots level to strengthen tax revenue source management and correctly implement the tax policy. New high-tech enterprises do apply for the identification of the main problems Core IPR is not up to standard. According to Article 11 (2) of Chapter III of the Administrative Measures on the Recognition and Administration of High and New Technology Enterprises, an enterprise shall obtain the technical performance of its major products (services) through independent research and development, transferee, endorsement, merger and acquisition, etc. Core support for the ownership of intellectual property. Core independent intellectual property rights mainly by