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Investment Environment

National major science and technology innovation support policies

(A) science and technology support plan
 
The support plan is aimed at major scientific and technological needs of the national economy and social development and focuses on major scientific and technological issues that are strategic, comprehensive, cross-sectoral and trans-regional, cultivate and foster a group of high-level scientific and technological innovation talents and teams, and foster and form a batch of With a world-class technological innovation base, the Ministry of Science and Technology, in accordance with its national goals and strategic priorities, has strengthened top-level design and overall layout, identified annual support priorities and issued guidelines on the selection of alternative projects, and established and improved an alternative national science and technology project repository.
 
The alternative project library is the main source of annual planning.
 
(Two) high-tech research and development plan (863 plan)
 
The National Hi-Tech Research and Development Program (863 Program) is a science and technology program with a clear national goal, supported mainly by the central government's grants. The main tasks of the plan are: to solve the strategic, cutting-edge and forward-looking high-tech issues that affect the long-term development of our country and national security, to develop high-tech industries with independent intellectual property rights, to foster high-tech industries and to make leaps and bounds in development, To achieve the country's third-step strategic goal of service. 863 plans to select 26 topics and several major specializations in the fields of hi-tech such as information technology, biology and modern agricultural technology, new material technology, advanced manufacturing and automation technology, energy technology, resources and environment technology, aerospace technology and advanced defense technology as development Focus.
 
(C) Torch Program
 
To declare the state-level torch plan project should meet the following conditions:
 
1. The project product meets the requirements of national technical and industrial policies and belongs to the new materials, biotechnology, electronics and information, mechatronics, new energy, energy-saving and environmental protection, and other high-tech fields that are mainly supported by the Torch Plan.
 
2. The technology used in the project is advanced and mature, and has passed the product (sample, prototype) technical appraisal, has the conditions of commercial production (for the national monopoly products, food, pharmaceutical products need to obtain the relevant departments of production Approval);
 
3. After the project is put into production, the project can form a certain economic scale, have good domestic and foreign markets, good economic benefits and high input-output ratio;
 
4. The project undertaking unit is an economic entity qualified as a legal person. It has strong technical strength (or technical support unit) and its leading team should have strong sense of science and technology, high market development capability and management level.
 
5. Project production of products supporting the production environment, the required energy and materials can be guaranteed;
 
6. The project undertaking unit has the corresponding self-financing and better credit conditions, with the ability to repay the loan principal and interest on schedule.
 
Encourage scientific research institutes, universities and factories and mines enterprises to enter the national hi-tech industrial development zone to develop high-tech industries and declare the state-level Torch Plan projects.
 
(D) technology-based SME Technology Innovation Fund program
 
The types of projects supported by the 2014 Innovation Fund include technology-based SME technological innovation projects and subsidies for SME public technology service agencies.
 
- Technology-based small and medium-sized technology innovation projects
 
1. Support direction: Support for research and development of S & T SMEs, especially small and micro enterprises.
 
2. Support methods: free funding, loan discount.
 
3. Application conditions:
 
(1) Declared project The technical field is in line with the "Guide for Technology Innovation Fund for SMEs in 2013" issued by Ministry of Science and Technology.
 
(2) Not more than 300 employees of enterprises and enterprises registered after January 1, 2009, those with a college education above 30% of the total number of employees, those who directly engage in research and development account for more than 10% of the total number of employees , The annual fund for research and development of technical products shall not be less than 5% of the operating income of that year, the total assets of the enterprise and the annual operating income shall not exceed 50 million yuan.
 
(3) The self-raised funds of the enterprise shall not be less than 60% of the total newly-added research and development expenses of the declared project and have been fully put in place (provide the current bank statement and commitment letter specially used for the research and development of the project).
 
- SME Public Technology Service Subsidy Project
 
1. Support direction: Support for technology consulting services, research and development design services, inspection and testing services, technology transfer services, technical engineering services, technical training services, and technology start-up counseling services for SMEs in science and technology.
 
2 ways to support: free funding
 
3. Application conditions:
 
(1) The organization has independent legal person qualification and has been in operation for more than 2 years with a full-time service team of not less than 10 persons, and bachelor degree or above employees account for more than 60% of the total staff.
 
(2) The financial performance of the institution in previous year is good with reasonable charging standards; it has a clear service orientation and sustained public service; it has an open service mode with a minimum of 30 SME service target groups Good service foundation and service capability; Overall service satisfaction (Provide relevant evidence of customer satisfaction); Public technology service revenue for SMEs should account for over 60% of total operating revenue in 2013 (Provide corresponding service Contract, agreement and certificate).
 
(E) high-tech enterprises
 
The "High-tech Enterprises" as referred to in the Notice on Printing and Distributing the Administrative Measures on the Accreditation of High-tech Enterprises (Guo Fa Fa Hui [2008] No.172) means that in the field of "High and New Technology Keyly Supported by the State" Carry out research and development and transformation of technological achievements, form the core independent intellectual property rights of enterprises, carry out business activities on the basis of this, and register resident enterprises in China (excluding Hong Kong, Macao and Taiwan) for more than one year.
 
After obtaining the qualification of a high-tech enterprise, an enterprise shall, in accordance with the provisions of Article 4 of these Measures, go to the competent taxation authority for handling the procedures of tax reduction and tax exemption.
 
Tax-exempt and tax-exempt high-tech enterprises shall report to the competent tax authorities within 15 days from the day when the tax breaks or tax-exempt conditions change. If they no longer meet the tax reduction and exemption conditions, they shall fulfill the tax liability according to law If the tax is not paid according to law, the competent tax authority shall recover the money. In the meantime, the tax authorities in charge of implementing the preferential tax policies in the process found that enterprises do not have the qualification of high-tech enterprises, should be brought to the recognized agencies review. During the review, may suspend business tax relief.
 
According to the Law of the People's Republic of China on Enterprise Income Tax (Chairman's Decree No. 63 of the People's Republic of China), high-tech enterprises in key state support need to be deducted from corporate income tax at the rate of 15%.
 
(F) R & D plus deduction policy
 
1. According to the "Enterprise Income Tax Law of the People's Republic of China" (Chairman's Decree No. 63 of the People's Republic of China), research and development expenses incurred in developing new technologies, new products and new processes may be deducted from the taxable income
 
2. According to the "Implementation Regulations of Enterprise Income Tax Law of the People's Republic of China" (State Council Decree No. 512), the deduction of research and development expenses mentioned in Item (1) of Article 30 of the Enterprise Income Tax Law means that the enterprises' , Research and development expenses incurred on new products and new processes, and the intangible assets that have not been formed into the profits and losses of the current period are deducted on the basis of 50% of the research and development expenses on the basis of actual deductible; if the intangible assets are formed, 150% of cost of assets amortized.
 
(3) According to the Notice on the Administration of Tax Deductions before R & D Expenses (for Trial Implementation) (Guo Shui Fa [2008] No.116), the research and development activities referred to in the present Measures refer to the enterprises' access to science and technology (excluding humanities , Social sciences) new knowledge, creative use of new knowledge of science and technology, or substantive improvement of technology, technology, products (services) and continuing with clear objectives of research and development activities.
 
Creative use of new knowledge of science and technology, or substantive improvement of technology, technology and products (services) means that enterprises have achieved valuable results through innovation in research and development activities in technology, process and products (services) Autonomous regions, municipalities directly under the Central Government, or cities specifically designated in the state plan), which does not include the routine upgrade of the enterprise's products and services or the direct application of the published scientific research results (such as the direct use of open new technology, Material, device, product, service or knowledge, etc.).
 
Enterprises engaged in "national key support for high-tech fields" and the National Development and Reform Commission and other departments announced "the current priority of high-tech industrialization focus areas guide (2007)" provides for the project research and development activities, which in a tax year The actual expenses incurred in the following expenses allow the calculation of taxable income in accordance with the provisions of the deduction.
 
- New product design fee, the development of new process regulations and research and development activities directly related to technical books and information costs, data translation fees.
 
- Materials, fuels and power costs directly incurred in research and development activities.
 
- Salaries, salaries, bonuses, allowances and subsidies for those directly engaged in research and development activities.
 
- Dedicated equipment or equipment for research and development activities, depreciation charges or rental fees.
 
- Amortization expenses of intangible assets such as software, patent rights and non-patent technology, which are specially used for research and development activities.
 
- Dedicated to the intermediate test and product trial mold, process equipment development and manufacturing costs.
 
- Exploration and development technology on-site test fee.
 
- R & D results of the demonstration, review, inspection fees.
 
According to the actual situation of financial accounting and R & D projects, an enterprise may make profit or capitalization on the R & D expenses incurred by the enterprise according to the following provisions:
 
1. R & D expenses When the intangible assets are not accounted for as current gains and losses, they are allowed to deduct the taxable income of the current year directly according to 50% of the actual amount of research and development expenses of that year.
 
2. For research and development expenses that form intangible assets, they should be amortized before taxes at 150% of the cost of the intangible assets. Except as otherwise provided by law, the amortization period shall not be less than 10 years.
 
(VII) National Science and Technology Award
 
According to the Regulations of the State Science and Technology Awards (Guo Ling Fa [2003] No. 396) and the Implementing Rules of the State Science and Technology Awards (Guo Ke Fa [2008] No. 13), the State Supreme Science and Technology Prize is submitted by the State Council to the State The chairman signed and presented certificates and bonuses, the state top science and technology prize amount of 5 million yuan, of which 500,000 yuan is the personal income of the winners, 4.5 million by the winner of independent topics for scientific research funding. National Natural Science Award, National Technological Invention Award, National Science and Technology Progress Award issued by the State Council certificates and bonuses, divided into two grades, two awards, first prize 200,000 yuan, second prize 100,000 yuan.
 
(8) China Patent Award
 
Pursuant to the Notice on Printing and Distributing the Method for Awarding China's Patent Prizes (Guo Zhi Ban Fa Guan Zi [2014] No. 13), the Chinese patent awards include the Chinese Patent Gold Award and the China Patent Award, the Gold Award from China Design and the Outstanding Chinese Design prize. China Patent Gold Award and China Patent Excellence Award, selected from the invention patents and utility model patents, the Chinese patent Gold Award out of 20. China Design Gold Award and China Design Excellence Award, selected from the appearance of design patents, China Design Gold Award five. The China Patent Award Participation Evaluation Project adopts the recommended method, which is recommended by the intellectual property offices of all localities, the intellectual property management institutions of relevant departments and units under the State Council, the national industry associations, academicians of the Chinese Academy of Sciences and academicians of the Chinese Academy of Engineering based on the selection notice of the current year.
 
(IX) Enterprise-acquired special purpose financial capital Enterprise income tax
 
According to Caishui [2011] No.70, we hereby notify the following issues regarding the enterprise income tax treatment of special-purpose financial funds obtained by the enterprise:
 
1. The financial funds that an enterprise obtains from the financial departments and other departments of the people's governments at or above the county level and other departments and should be included in the total income can meet the following conditions at the same time as non-taxable income, when calculating taxable income from Total income deducted:
 
(1) The enterprise can provide the funds appropriation documents that stipulate the special purposes of the funds;
 
(2) The financial department or other government department that has disbursed funds has special funds management measures or specific management requirements for the funds;
 
(3) The enterprise accounts for the fund and the expenditures incurred by the fund separately.
 
2. According to the provisions of Article 28 of the Implementing Regulations, the expenses of non-taxable income used for expenditure shall not be deducted when calculating the taxable income; the depreciation and amortization Sales shall not be deducted when calculating taxable income.
 
3. After the enterprise disposes of the fiscal funds meeting the conditions stipulated in Article 1 of this circular as non-taxable income and within 5 years (60 months), it has not incurred any expenses and has not paid back the financial departments or other government departments that have disbursed funds Part of the total taxable income should be included in the sixth year of obtaining the funds; included in the total taxable income of the financial funds incurred to allow the calculation of taxable income deducted.

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