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      您所在的位置:首頁 > 政策解讀 > 《青海省技術先進型服務企業認定管理暫行辦法》解讀

      《青海省技術先進型服務企業認定管理暫行辦法》解讀

      瀏覽次數:3252信息來源:|1發布時間:2018-11-02 16:28:25文字大小: 打印

         一、政策依據
        按照《國務院關于促進外資增長若干措施的通知》(國發〔2017〕39號)和財政部、稅務總局、商務部、科技部、國家發展改革委《關于將技術先進型服務企業所得稅政策推廣至全國實施的通知》(財稅〔2017〕79號)精神,為推動我省技術先進型服務企業(以下簡稱:技先服務企業)的發展,根據科技部火炬高技術產業開發中心《關于印發<全國技術先進型服務企業業務辦理管理平臺指引(試行)>的通知》(國科火字〔2017〕227號)要求,制定本辦法。
        二、主要內容
        (一)認定條件
        認定條件共分兩個部分:
        第一部分是申請認定的技術先進型服務企業,其從事的業務應屬于信息技術外包服務(ITO)、技術性業務流程外包服務(BPO)、技術性知識流程外包服務(KPO)三大范圍。
        第二部分是申請認定的技術先進型服務企業必須同時符合的條件,均為《通知》(財稅〔2017〕79號)要求。
        (二)認定程序
        技術先進型服務企業認定流程包括五個方面,按照《通知》要求,結合青海實際,進行了具體細化:
        一是注冊登記。企業登陸“全國技術先進型服務企業業務辦理管理平臺”填報《企業注冊登記表》。
        二是提交材料。企業填寫《全國技術先進型服務企業認定(復核)申請表》并上傳相關證明文件。
        三是材料受理及形式審查。申報企業將《申請表》及相關證明材料提交至認定機構,按要求進行形式審查,并將審查結果提交省技先認定辦公室。
        四是專家評審。省認定機構根據申報企業技術領域或服務行業,隨機抽取專家組成專家組進行評審。
        五是公示及報備。認定機構根據專家評審意見,結合部門職能,依法依規對申報企業進行審查(可視情況對部分企業進行實地核查),提出擬認定企業名單,省技先認定辦公室審定后,向社會公示10個工作日。公示有異議的,由省技先認定辦公室核實處理。無異議及經異議核實處理無問題的,由省技先認定辦公室發文認定,報請科技部火炬中心備案。
        (三)享受政策
        企業取得技術先進型服務企業資格后,可按《通知》(財稅〔2017〕79號)規定享受所得稅減按15%征收、職工教育經費支出不超過工資薪金總額8%的部分準予在計算應納稅所得額時扣除,超過部分準予在以后納稅年度結轉扣除等優惠政策。
        (四)監督管理
        一是技術先進型服務企業,條件發生變化的,應當自發生變化之日起15日內向主管稅務機關報告,不再符合稅收優惠條件的,應當依法履行納稅義務。
        二是主管稅務機關在執行優惠政策過程中,發現企業不具備技術先進型服務企業資格的,提請市認定管理機構復核,復核后確認不符合認定條件的,取消企業技術先進型服務企業資格,不再享受當年的稅收優惠。
        三是領導小組成員單位對經認定的技術先進型服務企業做好跟蹤管理,對經核實在申請認定過程中提供虛假信息的,以及變更經營范圍、合并、分立、轉業、遷移,不再符合認定條件的企業,應取消其技術先進型服務企業資格,并提交科技部火炬中心備案。
       

      作者:青海省科學廳

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