国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的|无忧教育

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国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的通知Notification of the State Council on Providing Transitional Preferential Tax Treatments to High-tech Enterprises Newly Set up in Special Economic Zones and in Pudong New District of Shanghai国发[2007]第40号Guo Fa [2007] No. 40各省、自治区、直辖市人民政府，国务院各部委、各直属机构：The people's governments of all provinces, autonomous regions, municipalities directly under the Central Government, all ministries and commissions of the State Council, and all organs directly under the State Council,根据《中华人民共和国企业所得税法》第五十七条的有关规定，国务院决定对法律设置的发展对外经济合作和技术交流的特定地区内，以及国务院已规定执行上述地区特殊政策的地区内新设立的国家需要重点扶持的高新技术企业，实行过渡性税收优惠。现就有关问题通知如下：According to Article 57 of the Enterprise Income Tax Law of the People's Republic of China, the State Council determines to provide transitional preferential tax treatments to the high-tech enterprises under the powerful support of the state, which were set up in the special zones set up by law for advancing foreign economic cooperation and technological communication and in the area where the State Council has offered to carry out the abovementioned special policy. The following issues are notified:一、法律设置的发展对外经济合作和技术交流的特定地区，是指深圳、珠海、汕头、厦门和海南经济特区；国务院已规定执行上述地区特殊政策的地区，是指上海浦东新区。1. The expression "special zones set up by law for advancing foreign economic cooperation and technological communication" means Shenzhen, Zhuhai, Shanou, Xiamen and Hainan Special Economic Zones. The expression "the area where the State Council has provided for the implementation of the abovementioned special policy" means Pudong New District of Shanghai.二、对经济特区和上海浦东新区内在2008年1月1日（含）之后完成登记注册的国家需要重点扶持的高新技术企业（以下简称新设高新技术企业），在经济特区和上海浦东新区内取得的所得，自取得第一笔生产经营收入所属纳税年度起，第一年至第二年免征企业所得税，第三年至第五年按照25%的法定税率减半征收企业所得税。2. For a high-tech enterprise under the key support of the state in a special economic zone or in Pudong New District of Shanghai that completes the registration on or after January 1, 2008 (hereinafter referred to as the high-tech enterprise), the incomes acquired by it in the special economic zone and in Pudong New District of Shanghai shall be relieved from the enterprise income tax (hereinafter referred to as the EIT) for the first 2 years as of the tax year to which the first revenue coming from production or operation contributes , and shall be levied at half of the statutory tax rate of 25% for the third to the fifth years.国家需要重点扶持的高新技术企业，是指拥有核心自主知识产权，同时符合《中华人民共和国企业所得税法实施条例》第九十三条规定的条件，并按照《高新技术企业认定管理办法》认定的高新技术企业。The expression "high-tech enterprises under the powerful support of the State" means the high-tech enterprises which have their own kernel independent intellectual property rights and meanwhile meet the conditions as referred to, in Article 93 of the Regulation on Carrying out of the Enterprise Income Tax Law of the People's Republic of China and have been realized in pursuance of the Measures for the Determination of High-tech Enterprises.三、经济特区和上海浦东新区内新设高新技术企业同时在经济特区和上海浦东新区以外的地区从事生产经营的，应当单独计算其在经济特区和上海浦东新区内取得的所得，并合理分摊企业的期间费用；没有单独计算的，不得享受企业所得税优惠。3. In case a high-tech enterprise newly set up in a special economic zone or in Pudong New District of Shanghai embarks upon production and operation in other areas aside from the special economic zone or Pudong New District of Shanghai at the same time, it shall separately calculate the incomes it acquires in the special economic zone or Pudong New District of Shanghai and rationally divide the expenses incurred during the corresponding period. In case it cannot calculates independently, it shall not enjoy the preferential treatments regarding enterprise income tax.四、经济特区和上海浦东新区内新设高新技术企业在按照本通知的规定享受过渡性税收优惠期间，由于复审或抽查不合格而不再具有高新技术企业资格的，从其不再具有高新技术企业资格年度起，停止享受过渡性税收优惠；4. In case a high-tech enterprise newly set up in a special economic zone or in Pudong New District of Shanghai no longer has the high-tech enterprise qualification because of review or because of its failure to pass a spot-check during the period when it enjoys the transitional preferential tax treatments stated in this Notification, once it dose not have the high-tech enterprise qualification, it shall have no chance to enjoy the transitional preferential tax treatments from the tax year 以后再次被认定为高新技术企业的，不得继续享受或者重新享受过渡性税收优惠。Where it is once again approved as a high-tech enterprise later, it shall not continue to or re-enjoy the transitional preferential tax treatments.五、本通知自2008年1月1日起执行。5. This Notification shall enter into force as of January 1, 2008.国务院The State Council二○○七年十二月二十六日26-Dec-07

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国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的

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国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的

作者：佚名文章来源：不详点击数：更新时间：2008-5-18

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