Circular on the Criteria for the Recognition of Newly Established Enterprises that are Eligible for Preferential Enterprise Income Tax Policies
关于享受企业所得税优惠政策的新办企业认定标准的通知
(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)
(Issued by the Ministry of Finance and the State Administration of Taxation on, and effective as of, January 9 2006.)
(财政部、国家税务总局于二零零六年一月九日下发，自文发之日起执行。)
Cai Shui [2006] No.1
财税 [2006] 1号
Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Finance Bureau of the Xinjiang Production and Construction Corps and financial controllers offices of the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局，新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处：
Together with the continuing socio-economic development and the progressive intensification of enterprise reform, the problem of insufficient clarity of the criteria for the recognition of newly established enterprises that are eligible for preferential enterprise income tax policies has arisen. After study, we hereby clarify a new the criteria for the recognition of newly established enterprises that are eligible for fixed periods of enterprise income tax reduction or exemption as follows:
随著社会经济的不断发展和企业改革的逐步深化，出现了享受企业所得税优惠政策的新办企业认定标准不够明确的问题。经研究，现对享受企业所得税定期减税或免税的新办企业的认定标准重新明确如下：
1. Criteria for newly established enterprises that are eligible for fixed periods of enterprise income tax reduction or exemption
一、 享受企业所得税定期减税或免税的新办企业标准
(1) Newly registered and established enterprises that have carried out establishment registration with the competent industry and commerce department in accordance with state laws, regulations and relevant provisions.
1. 按照国家法律、法规以及有关规定在工商行政主管部门办理设立登记，新注册成立的企业。
(2) In general, the aggregate amount of non-monetary assets, such as fixed assets, intangible assets, etc. forming part of the actual capital contributions of the equity investors (shareholders or other equity investors) in a newly established enterprise may not account for more than 25% of the enterprise's registered capital.
2. 新办企业的权益性出资人(股东或其他权益投资方)实际出资中固定资产、无形资产等非货币性资产的累计出资额占新办企业注册资金的比例一般不得超过25%。
The registered capital of a newly established enterprise shall be the paid-in capital or share capital registered by the enterprise with the competent industry and commerce department. Non-monetary assets include fixed assets, such as buildings, machinery, equipment, etc., and intangible assets, such as patent rights, trademark rights, non-patented technology, etc. If the capital contribution made in the form of non-monetary assets by an equity investor, in a newly established enterprise, has been appraised by a qualified accounting firm (audit or tax), the appraised value shall serve as the amount of the capital contribution. If it has not been appraised, the taxpayer shall provide the market price of identical or similar assets on the day in question or the most recent month to the competent tax authority for verification.
其中，新办企业的注册资金为企业在工商行政主管部门登记的实收资本或股本。非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技朮等无形资产。新办企业的权益性投资人以非货币性资产进行出资的，经有资质的会计(审计、税务)事务所进行评估的，以评估后的价值作为出资金额;未经评估的，由纳税人提供同类资产或类似资产当日或最近月份的市场价格，由主管税务机关核定。
2. If a newly established enterprise, in the aggregate, purchases non-monetary assets exceeding 25% of its registered capital from its equity investors and their affiliated parties during the period it is eligible for fixed periods of income tax reduction or exemption, it will cease to be eligible for the preferential treatment under the relevant tax reduction or exemption policy.
二、 新办企业在享受企业所得税定期减税或免税优惠政策期间，从权益性投资人及其关联方累计购置的非货币性资产超过注册资金25%的，将不再享受相关企业所得税减免税政策优惠。
3. This Circular shall be effective as of the date of issue. The offices of the State Administration of Taxation and local taxation bureaux shall determine the specific scope of levy administration for newly established enterprises in accordance with the criteria for newly established enterprises set forth in this Circular. The scope of levy administration for those enterprises actually subject to the levy administration of the offices of the State Administration of Taxation and local taxation bureaux prior to the issue of this Circular, shall not be adjusted. Newly established enterprises whose eligibility for preferential income tax policies for newly established enterprises that has already been approved shall continue to be eligible therefor in accordance with provisions until the expiration thereof.
三、 本通知自文发之日起执行。国家税务局、地方税务局关于新办企业的具体征管范围按本通知规定的新办企业标准认定。对文发之前，国家税务局或地方税务局实际征管的企业，其征管范围不作调整，已批准享受新办企业所得税优惠政策的新办企业，可按规定执行到期。
4. Article 6, Concept of Newly Established Enterprises, and the conditions for the recognition thereof of the State Administration of Taxation, Circular on Several Specific Enterprise Income Tax Issues (ref. Guo Shui Fa [1994] No.229) shall be repealed simultaneously.
clp reference:3230/06.01.09promulgated:2006-01-09effective:2006-01-09四、 《国家税务总局关于企业所得税几个具体问题的通知》(国税发[1994]229号)中，有关“六、新办企业的概念”及其认定条件同时废止。
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