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前不久,国家科技部、财政部、国家税务总局委托各省相关组织机构对高新技术企业进行了重新认定。经过企业申报、地方初审、专家审查、公示等程序,部分橡胶行业企业取得了《高新技术企业证书》,认定有效期三年。根据《高新技术企业认定管理办法》(国科发火[2008]172号)和《高新技术企业认定管理工作指引》(国科发火[2008]362号)有关规定,企业三年内所得税享受10%的优惠,即所得税按15%的比例征收。
Not long ago, the State Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation commissioned the relevant provincial and municipal organizations to re-establish high-tech enterprises. After the enterprise declaration, the local preliminary examination, the expert examination, the public announcement and other procedures, some rubber industry enterprises have obtained the “High-tech Enterprise Certificate”, which is valid for three years. According to the relevant provisions of the Administrative Measures for the Accreditation of High and New Technology Enterprises (Guo Fa Fa Hui [2008] No. 172) and the Guidance for the Management of High and New Technology Enterprise Accreditation (Guo Fa Fa Hui [2008] No. 362), the enterprise income tax enjoy 10% Concessions, ie income tax levied at 15%.