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    關于貫徹落實《高新技術企業認定管理辦法》的通知

    文章來源:泰和經濟開發區    發布時間:2016-03-05    瀏覽次數:

     

     

    國家稅務總局

    關于貫徹落實《高新技術企業認定管理辦法》的通知
    (上海泰和開發區轉發)

    文號: 稅總函〔201674
    發文單位: 國家稅務總局
    發文日期: 2016-02-18

     

    各省、自治區、直轄市和計劃單列市國家稅務局、地方稅務局:

    經國務院批準,科技部、財政部、國家稅務總局聯合修訂印發了《高新技術企業認定管理辦法》(以下簡稱認定辦法)。為做好認定辦法的貫徹落實工作,現就有關問題通知如下:

    一、高度重視,確保政策全面落實

    高新技術企業稅收優惠政策是供給側結構性改革的重要舉措,是加快產業結構調整、促進經濟提質增效的重要推手。優惠政策含金量大,社會關注度高,稅務機關要統一思想,高度重視,統籌謀劃,扎實部署,建立科學有序、銜接順暢的工作機制,既要加強內部各部門、各環節之間的配合,又要注重與科技、財政等部門的溝通,形成合力。要通過優化服務,簡政放權,為納稅人享受稅收優惠政策營造良好環境,降低納稅人享受稅收優惠的成本,充分釋放政策紅利,將對企業的稅收優惠轉化為鼓勵市場主體加大研發投入、提高創新水平的強大動力。

    二、廣泛宣傳,保證企業應享盡知

    既要通過報刊雜志、稅務網站、辦稅服務廳等傳統媒介,又要充分利用微博、微信等新媒體,因地制宜地開展政策宣傳,提升宣傳深度和廣度,確保納稅人及時準確掌握統一的政策口徑。要將政策規定、認定程序、申報條件、管理方式等內容及時充實到12366知識庫,規范12366熱線人員答復口徑,保證政策解釋權威準確、口徑統一、容易理解。要加大稅務機關內部培訓力度,著力提升稅務干部的業務素質,確保其能準確、迅速掌握和落實政策。要與科技、財政部門之間建立順暢的溝通機制,發揮部門合力,及時收集、發現政策執行中存在的問題,共同研究,妥善解決,防止出現多頭管理、互相推諉的現象,確保政策全面落地。

    三、簡化程序,切實降低辦稅成本

    簡化備案程序,嚴格按照《國家稅務總局關于發布〈企業所得稅優惠政策事項辦理辦法〉的公告》(國家稅務總局公告2015年第76號)的規定,認真做好所得稅優惠政策備案和后續管理工作,不得以任何理由變相審批。

    各地稅務機關還要加強聯系、信息共享,采取有效手段,對跨認定機構管理區域遷移的高新技術企業實現管理的無縫對接,降低納稅人的涉稅成本。

    四、強化統計,做好政策效應分析

    結合高新技術企業認定情況和享受優惠情況,用好用活現有數據,扎實做好統計分析工作。及時、全面掌握高新技術企業認定的戶數、享受優惠的戶數及優惠金額等數據,認真進行政策效應分析,及時發現問題,全面實施政策落實情況的跟蹤問效,為進一步完善政策、加強管理提供參考依據,為國家經濟升級發展建言獻策。

    國家稅務總局

    2016218

     

     

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