Several opinions of the Office of the People's Government of Tiantai County on guiding enterprises to increase investment in innovation and research and development
Tianzhengbanfa 〔2019〕 No. 28
Township people's governments, sub-district offices, and counties directly under the government:
In order to guide enterprises to increase investment in research and development, improve technological innovation conditions, create a good technological innovation ecological environment, promote the optimization and upgrading of the county's industrial structure, and promote the development of county economies, Several Opinions on Comprehensively Accelerating Scientific and Technological Innovation to Promote High-quality Development (Zhejiang Zhengfa  No. 43), and the "Notice on Deepening the" Three Services "Activity to Support Enterprise Innovation and Development" issued by the Zhejiang Provincial Department of Science and Technology and the Six Departments (Zhejiang Kefa Ji  No. 8) and other regulatory documents, after the county government's research and approval, put forward the following opinions:
First, strengthen the implementation of preferential tax policies. Comprehensive implementation of inclusive policies such as pre-tax deductions for research and development expenses, and income tax incentives for high-tech enterprises, and encourage taxation policies related to scientific and technological innovation research and development should be enjoyed.
2. Increase the financial subsidy for R & D investment of enterprises. For science and technology enterprises qualified by the science and technology departments above the municipal level and meeting the requirements, additional R & D expenses shall be deducted in accordance with the standards recognized by the tax department. After deducting part of the R & D expenses for science and technology plan projects supported by financial funds and science and technology cooperation, Qualified third-party audit (authentication) research and development expenses that account for more than 3% of sales revenue will be subsidized at 25%, up to 400,000 yuan, and will not affect other financial funding support. "The maximum limit for enterprises can be increased by 20%), of which the high-tech enterprises supported by the state must allow the deduction of R & D expenses to increase by more than 10% over the previous year.
3. Speed up the cultivation of science and technology enterprises. 500,000 yuan and 200,000 yuan will be awarded for the first time to be included in the pilot projects of national and provincial innovative enterprises (including the cultivation of innovative leading enterprises); 200,000 yuan will be awarded for the first time through the state-supported high-tech enterprises; The state-level technology innovation demonstration enterprise is recognized and awarded a reward of 500,000 yuan; the provincial-level technology SMEs that have passed the national technology-based SME evaluation for the first time are awarded 50,000 yuan (except for high-tech enterprises at all levels).
4. Promote the construction of enterprise R & D institutions. For the newly added national and provincial engineering technology research centers (key laboratories), engineering research centers (engineering laboratories) or enterprise research institutes, a one-time reward of 500,000 yuan and 200,000 yuan will be given; Level, provincial high-tech research and development centers (enterprise technology centers, high-tech characteristic industrial bases), etc., give 300,000 yuan and 100,000 yuan rewards at one time. A one-time reward of 50,000 yuan will be granted to those newly approved by the municipal high-tech enterprise R & D center and whose R & D expenses accounted for more than 5% of sales revenue after being audited (certified) by a qualified third party. Those included in provincial key enterprise research institutes will be subsidized according to regulations.
5. Create an enclave R & D base. The “enclave-type” enterprise R & D institutions established by the domestic enterprises of Tiantai in the unified planning of the county government. If the tax department determines that the allowable deduction of R & D expenses accounts for 5% of sales revenue, the actual site lease fee for the same year will be used in the same base. 50% of the billing payment is subsidized, up to a maximum of 300,000 yuan per year, and the maximum period of the subsidy is not more than 5 years, without affecting the enjoyment of the R & D investment subsidy policy for science and technology enterprises. The county ’s enclave R & D base ’s public exhibition hall (conference room) ’s decoration expenses, housing rent, energy consumption and other expenses are fully subsidized by the company, among which the decoration expenses do not exceed 150,000 yuan.
6. Strengthen the construction of overseas R & D institutions. For newly established or consolidated overseas R & D institutions that are recognized by the provincial level, a one-time subsidy of up to 10 million yuan (including provincial supplementary funds) will be provided at 5% of the approved R & D investment. The recognized national and provincial international scientific and technological cooperation bases have awarded 500,000 yuan and 100,000 yuan respectively.
7. Promote scientific and technological research and development. Each year, no more than 10 high-tech and industrial upgrading projects are set up, and projects are selected by means of merit-based commissioning or tendering. According to the company's R & D investment budget and expert field visits and evaluations, comprehensive evaluation is performed. Those who have received three grades of excellent, good, and qualified will be given 500,000, 400,000, 300,000 yuan subsidy.
8. Encourage technological innovation and development cooperation. If an enterprise signs a scientific and technological cooperation agreement with a university (military engineering institute) and a scientific research institute (the province includes scientific research institutes directly under the Ministry of Science and Technology), and the record is filed with the county science and technology bureau, subsidies will be given based on 40% of the actual technical cooperation funds paid by the enterprise. The maximum amount of each item is not more than 200,000 yuan (the maximum limit for enterprises rated as "Double Ten" in the current year can be increased by 20%). The same cooperation project is subsidized only once.
Nine, vigorously encourage scientific and technological progress. For the enterprises and institutions in the county that have received the national science and technology award project issued by the State Council, they will be awarded 500,000 yuan, 300,000 yuan and 200,000 yuan for the project according to the first, second and third prizes respectively; The county-level enterprises and institutions undertaking the science and technology award projects awarded will award 200,000, 100,000, and 50,000 yuan to the project according to the first, second, and third prizes respectively. The same project will be supported or topped up with the highest science and technology award funds. .
X. Strengthen the implementation of science and technology policies. A three-year action plan covering the full coverage of R & D institutions of industrial enterprises was introduced, and the construction of R & D institutions was included in the assessment content of relevant townships (streets). Intensify publicity and guidance, guide enterprises to standardize R & D project management, and carry out R & D expense management training for technology companies, so that more technology-based enterprises can enjoy subsidy policies.
If the same matter involves multiple supports for an enterprise, the item with the highest amount of support shall be implemented. The same matter has been supported by the superior. If the amount of support from the superior is greater than the county, the subsidy will not be repeated; if the amount of support from the superior is smaller than the county, the difference shall be made up according to the county standards; For major projects related to the long-term development of the rooftop economy, discussions can be implemented on a case-by-case basis.
For the following accidents (incidents) of the enterprise, one vote of awards and honors shall be vetoed: 1. Large-scale safety production accidents occurred in the year; 2. Major impacts on the province due to the quality of production and distribution products; 3. There are obvious Credit anomaly caused bad influence; 4. Occurrence of labor disputes with significant impact; 5. Serious environmental pollution accidents or energy saving and emission reduction being notified; 6. Evading tax fraud amounting to more than 10,000 yuan and accounting for the current period should Those who paid more than 5% of the tax payment were punished by the tax authorities; 7. Those who were included in the list of abnormal operations and the list of seriously illegal enterprises; 8. The comprehensive evaluation of the industrial enterprises in the previous year was the last one.
This opinion will be implemented as of the date of publication.
Tiantai County People's Government Office
August 1, 2019