According to the Notice of the Ministry of Science and Technology of the People's Republic of China, the Ministry of Finance and the State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for the Identification of High-tech Enterprises (No.[2008] 172 of the State Science and Technology Bureau), the identified high-tech enterprises shall be disqualified in any of the following circumstances:
(a) providing false information in the process of applying for identification;
(2) tax fraud and other acts;
(3) Major safety and quality accidents occur;
(4) having committed environmental and other illegal acts and being punished by the relevant departments.
As can be seen from the above provisions, once an enterprise commits tax-related illegal acts such as tax evasion and tax fraud, the competent tax authorities should suspend its enjoyment of low-tax preferential treatment for high-tech enterprises and request the competent authorities to cancel its qualification as a high-tech enterprise. In particular, it is emphasized that the accreditation body will no longer accept the application for enterprise accreditation that cancels the qualification of high-tech enterprises within five years.