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近日,由科技部、财政部、国税总局联合制定的《高新技术企业认定管理办法(征求意见稿)》(以下简称“《征求意见稿》”)对外界发布,按规定将于2016年1月1日正式实施,届时《高新技术企业认定管理办法》(国科发火字[2008]172号)废止。虽然目前还是《征求意见稿》,但是根据我国立法的实践,最终颁布的版本应该不会有太大出入,因此《征求意见稿》对于即将准备2016年申请高新资格的企业。新版高新技术企业认定管理办法中相比2008
Recently, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly formulated the Measures for the Administration of the Accreditation of High and New Technology Enterprises (Draft for Comment) (hereinafter referred to as “the Exposure Draft”) to the outside world and will be released in 2016 January 1 formally implemented, then “high-tech enterprises that the management approach” (Guo Fa Fa Zi [2008] No. 172) abolished. Although it is still the “Draft for Comment,” according to the practice of our country’s legislation, the final version promulgated should not be too different. Therefore, the “Draft for Comment” is about to prepare for the upcoming 2016 high-tech qualified enterprises. New version of high-tech enterprises identified in the management approach compared to 2008