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| Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on Revising and Issuing the Guidelines for the Administration of the Certification of High-Tech Enterprises | | 科技部、财政部、国家税务总局关于修订印发《高新技术企业认定管理工作指引》的通知 |
| (No. 195 [2016] of the Ministry of Science and Technology) | | （国科发火〔2016〕195号） |
| The departments (commissions or bureaus) of science and technology, public finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市及计划单列市科技厅（委、局）、财政厅（局）、国家税务局、地方税务局： |
In accordance with the provisions of Article 21 of the Measures for the Administration of the Certification of High-Tech Enterprises (No. 32 [2016], Ministry of Science and Technology, hereinafter referred to as the “Measures for Certification”), the Guidelines for the Administration of the Certification of High-Tech Enterprises | | 根据《高新技术企业认定管理办法》（国科发火〔2016〕32号，以下称《认定办法》）第二十一条的规定，现将《高新技术企业认定管理工作指引》（以下称《工作指引》）印发给你们，并就有关事项通知如下： |
I. Where a high-tech enterprise has been certified in accordance with the Measures for the Administration of the Certification of High-Tech Enterprises (No. 172 [2008], Ministry of Science and Technology, hereinafter referred to as the “Measures for Certification (2008 Version)”) prior to January 1, 2016, and the certification is still within the valid period, the enterprise's qualification shall remain valid, and the enterprise may enjoy the preferential policy for enterprise income tax in accordance with the Enterprise Income Tax Law, the Regulation on the Implementation thereof, and other relevant provisions.
．．．．．． | | 一、2016年1月1日前已按《高新技术企业认定管理办法》（国科发火〔2008〕172号，以下称2008版《认定办法》）认定的仍在有效期内的高新技术企业，其资格依然有效，可依照《企业所得税法》及其实施条例等有关规定享受企业所得税优惠政策。
．．．．．． |
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