《中华人民共和国企业所得税法实施条例》正式颁布(续)

（接上期）第九十三条企业所得税法第二十八条第二款所称国家需要重点扶持的高新技术企业，是指拥有核心自主知识产权，并同时符合下列条件的企业：

（Continued） Article 93： ＇High and new technology enterprises which re- quire key State support＇ as stated in paragraph （2）, Article 28 of the Enterprise Income Tax Law shall refer to an enterprise that possesses proprietary intellectual property rights in key areas and satisfies all of the following conditions：