1. High-tech enterprises are enterprises recognized by relevant state departments (science and technology, finance and taxation departments), which usually include both enterprises in high-tech zones and certified enterprises outside the zones. The main information of national high-tech zone enterprises comes from the Ministry of Science and Technology. Please refer to the relevant contents of the scientific and technological articles of China Statistical Yearbook.
2. The high-tech industry classification is a derivative classification of the national economic industry classification;
3. The classification of high-tech industries is based on the industrial classification standard of national economy, but the difference is that it is a combination of large, medium and small industries. High-tech industries (manufacturing) include: pharmaceutical manufacturing, aviation, spacecraft and equipment manufacturing, electronic and communication equipment manufacturing, computer and office equipment manufacturing, medical equipment and instrumentation manufacturing, information chemicals manufacturing and so on. The "pharmaceutical manufacturing" in high-tech industries is composed of 27 categories of pharmaceutical manufacturing, which are just corresponding, so it can also be found in the chapter on industry. Generally speaking, high-tech industry (manufacturing industry) is a part of manufacturing industry, and manufacturing industry is a part of industry, so it can be said that high-tech industry (manufacturing industry) is included in industry.
Legal basis: Article 3 of the Administrative Measures for the Identification of High-tech Enterprises.
The identification and management of high-tech enterprises should follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice.
Article 4
High-tech enterprises recognized in accordance with these Measures may declare and enjoy preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Detailed Rules).