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New ‘Working Guidance of Administrative Measures for Recognition of High and New Technology Enterprise (HNTE)’ Released

New ‘Working Guidance of Administrative Measures...

China Tax Alert - Issue 19, July 2016

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China Tax Alert

On 29th of June, 2016, the Ministry of Science and Technology (MOST), Ministry of Finance (MOF) and State Administration of Taxation (SAT) jointly released an announcement regarding the revision of “Working Guidance of Administrative Measures for Recognition of High and New Technology Enterprise” (Guokefahuo [2016] No. 195, ‘New Guidance’).  The New Guidance sees significant change concerning HNTE compliance thresholds, for example, by establishing a higher HNTE requirement with respect to intellectual property (IP) and innovation assessment capability. It also shows that the government will continue to strengthen its supervision of HNTE status. The Administrative Measures for Recognition of High and New Technology Enterprise (Guokefahuo [2016] No.32) was originally announced by MOST, MOF and SAT on 29th of January, 2016. Please refer to our issue 5 of China Tax Alert for more details.

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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

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