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先进技术企业是指外国投资者提供先进技术,从事新产品开发,实现产品升级换代,以增加出口创汇,或者替代进口的生产型企业。据对外经济贸易部的规定,符合下列条件的,可确认为先进技术企业:外资企业采用的技术、工艺和主要设备,属于国家公布的鼓励投资的项目,具有先进性和适用性,是国内短缺的,或其产品是新开发的,或对国内同类产品能更新换代的,能增加出口或替代进口的。就目前外资企业情况而言,税务部门对产品出口企业在年终考核时除依据产品出口企业的三个条件外,还要考核当年出口产品的产值是否达
Advanced technology enterprises refer to foreign-invested manufacturing enterprises that provide advanced technologies, engage in new product development, upgrade their products, increase export earnings, or replace imported ones. According to the provisions of the Ministry of Foreign Economic Relations and Trade, those who meet the following conditions may be recognized as advanced technology enterprises: the technology, process and major equipment used by foreign-funded enterprises belong to the projects promulgated by the state to encourage investment. They are advanced and applicable, Or its products are newly developed, or the replacement of similar products in China can increase exports or replace imports. In terms of the current situation of foreign-funded enterprises, the tax department, in addition to the three conditions for export-oriented enterprises, examines whether the output value of the exported products of the year