On June 19, 2017, the State Administration of Taxation ("SAT") issued the Announcement on Relevant Matters concerning the Implementation of Preferential Enterprise Income Tax (EIT) Policies for High-Tech Enterprises (the "Announcement"), which applies to the final settlement and payment of EIT from the year 2017 and thereafter.
The Announcement stipulates that an enterprise, after being qualified as a high-tech enterprise, could apply for the entitlement to tax incentives as of the year in which the certificate of high-tech enterprises is issued and complete record-filing formalities with the competent tax authority as required. In the exact year when the certificate of hightech enterprises expires, the EIT should be levied and pre-paid at a rate of 15 percent temporarily before the enterprise concerned is re-identified as a high-tech enterprise; if it has not obtained the qualification as a hightech enterprise yet by the end of that year, it should make supplementary payment of taxes for relevant periods as required. Furthermore, the Announcement makes it clear that as to any enterprise identified as the high-tech enterprise and entitled to tax incentives, the tax authority, if finding that such enterprise does not comply with relevant certification conditions as set forth in the Administrative Measures for Certification of High-Tech Enterprises in daily administration when its application for being certified as a high-tech enterprise was processed or it enjoyed tax incentives, should request the certification institution to make a review; where its failure to satisfy relevant conditions is affirmed, it should be disqualified as a high-tech enterprise.
2017年6月19日，国税总局发布《关于实施 高新技术企业所得税优惠政策有关问题的 公告》（下称《公告》），适用于2017及以后 年度企业所得税汇算清缴。
《公告》规定，企业获得高新技术企业资格 后，自高新技术企业证书注明的发证时间 所在年度起申报享受税收优惠，并按规定 向主管税务机关办理备案手续。高新技术企 业资格期满当年，在通过重新认定前，企 业所得税暂按15%的税率预缴，在年底前仍 未取得高新技术企业资格的，应按规定补 缴相应期间的税款。《公告》明确，对取得高 新技术企业资格且享受税收优惠的企业， 税务部门如在日常管理中发现其在高新技 术企业认定过程中或享受优惠期间不符合 《高新技术企业认定管理办法》有关认定条 件的，应提请认定机构复核，确认不符合 条件的，取消其资格。