Interpreting the Science and Technology Policy of Government-funded Cooperation with Production and Research of Universit

Date: 2017-02-15Source: Sun Surface Chemical Author:Sun Surface Access:

       The Subsidy Policy of Cooperation between Production and Research in Kunshan Enterprises and Universities

       We encourage electroplating enterprises to domestic and foreign research institutes, universities, universities and universities nationwide Science and Technology Park and other preparatory research and development of a number of scientific and technological achievements and transformation technology, after the determination by the reporting unit to pay the actual cost of 20% of the subsidy, the maximum does not exceed 2 million yuan, with the industrialization of the prospects for the quality of the project included in the reserve project library to be tracked to cultivate.

       Is a one-time purchase of scientific and technological achievements and the implementation of industrialization, according to the actual amount of 50% of the amount of subsidies given, the maximum not more than 5 million yuan, to undertake higher-level scientific and technological projects mandatory projects and strategic emerging industries, high-tech industrialization projects and the city Significant scientific and technological achievements of industrial projects, not more than 30% of the project currency and physical assets investment equity investment.

       The subsidy policy of cooperation between enterprises and universities in Taizhou city

       Enterprise science and technology innovation and actual expenditure for the purchase of technical achievements and services, the Government to give one-third of the subsidy; that is, enterprises commissioned by the University of R & D 1.5 million scientific and technological projects, the Government to give 500,000 funding.

       Enterprises for the acquisition of R & D equipment, corporate matching funds shall not be less than 6 times the amount of the use of innovative coupons. That is, enterprises to purchase 1.4 million of equipment, the Government to give 200,000 funding.

       Enterprises to build national, provincial and municipal R & D institutions and technology services platform to purchase R & D equipment to honor the maximum amount of 100 million, 500,000 yuan, 100,000 yuan. When the application for innovation is applied, the actual expenditure on technological innovation shall not be less than 2 times the amount used in the innovation ticket. I work in Shenyang also have technology innovation coupon policy.

       Each region of the country on the cooperation between enterprises and universities have different funding, specifically to consult the local provinces, municipalities and districts and the town of Science and Technology Office, Science and Technology Bureau and Science and Technology Office.

       The number of R & D investment accounted for not less than 1.5%; 2, the enterprise has a pre-university cooperation with all the basis (to encourage multi-disciplines and the same 3, to support large and medium-sized industrial enterprises, large-scale high-tech enterprises to establish enterprise graduate workstations, focusing on supporting innovative enterprises, returnees founder enterprises, Chinese Academy of Sciences and other scientific research institutes incubated science and technology enterprises And research and development enterprises.

Innovation and entrepreneurship project funding, enterprise flexibility into the university teacher, 55 years of age, doctoral degree teacher, the government will also give such activities to support, through the innovation project declaration, assessment found that the government to the enterprise to varying degrees of support, Jiangsu Provincial support is 500,000 yuan, Suzhou people may be 100 million, Kunshan's support is 500,000, this policy can be flexible introduction of college teachers, you can also hire a full-time doctoral Ph.D. personnel, in addition to high-tech business projects The government also gives a lot of support.

       We talk about the state of the enterprise science and technology funding policy, the largest funding, the most widely popular is the high-tech industries.

High-tech industry refers to the "national key support of high-tech fields", the ongoing research and development and technological achievements into the core of independent intellectual property rights, and on this basis to carry out business activities in China (excluding Hong Kong and Macao , Taiwan area) registered more than one year of resident enterprises.

The significance of high - tech enterprises

       1, to enhance corporate brand image: high-tech enterprises that help enterprises to enhance their corporate brand image, enhance the competitiveness of enterprises in the international environment, is conducive to enterprises to develop domestic and international markets, is conducive to attract venture capital and financial institutions Of the intervention to accelerate the listing of enterprises.

       2, to improve the ability of enterprise innovation: high-tech enterprises that help enterprises R & D re-investment, enhance the ability of independent innovation, improve the threshold of competition for enterprises to self-development capacity of the training and cohesion has far-reaching significance.

       3, to enjoy more preferential policies, the state in many preferential policies to the high-tech enterprises tilt, for enterprises in the future to declare national and provincial and municipal science and technology projects to provide a strong proof of qualifications, in addition to government procurement, finance and insurance, Product exports, project land and other aspects of access to priority support.

       4, tax relief benefits: the identified national high-tech enterprises, that through the enjoyment of 10% after the enterprise income tax concessions, since the beginning of the year through the 15% tax rate.

       High-tech industry has a valid period of things, high-tech enterprises are valid for three years, three years may apply for review, review can be maintained for three years, after the expiration of the enterprise to make a declaration.

       Another popular preferential policy is the enterprise R & D expenses plus deduction. The prerequisite is that the enterprises that enjoy the R & D expenses plus the deduction policy must be a resident enterprise with sound financial accounting and accurate collection of research and development expenses, including auditing tax and approved taxation and accounting.

Plus deduction is not just colleges and universities and research institutes for enterprises to do research and development, can also be used for their own internal R & D activities, is also allowed. The content of the subsidy means that the enterprise that can enjoy the deduction policy can only enjoy the exemption of the deduction policy when the R & D (research and experiment development) activities are carried out. Generally, the technology development activities are not all R & D activities.

The benefits are that the enterprise is engaged in research and development activities with the "key areas supported by the state." As long as the electroplating enterprises are environmental technology, the development and application of energy saving and emission reduction are all in the areas of subsidy. The amount of 150% in the pre-tax deduction.

       Can be calculated to add the deductible debt each have these things:

       (1) new product design fees, new process development costs and R & D activities directly related to the technical books and materials, data translation fees.

       (2) materials, fuel and power costs that are directly consumed by R & D activities.

       (3) Salaries, salaries, bonuses, allowances and subsidies for employees engaged in R & D activities directly.

       (4) Dedicated to R & D activities of the equipment, equipment, depreciation or rental costs, can be calculated to add R & D costs inside.

       (5) Amortization expenses of intangible assets such as software, patent right and non-patented technology specially designed for R & D activities.

       (6) specially used for intermediate test and product trial production of mold, process equipment development and manufacturing costs.

       (7) Site test fee for exploration and development technology.

       (8) R & D results of the demonstration, assessment, acceptance fees.

       We give an example, a company to develop new products R & D expenditure actual expenditure of 20 million yuan, if the project expenditure included in the current profits and losses inside the calculation of corporate income tax, you can 30 million yuan (2000 × 150%) amount In the pre-tax income tax deduction, if not deducted deduction, then in accordance with the 20 million deduction, deducted before the deduction of 10 million yuan in the applicable tax rate of 25% of the case, that is, enterprises do research and development Deducted words, that is, enterprises can pay less income tax 2.5 million yuan. So the deduction policy for all of our business, the tax is very good news.

       We hope that our business to tell the financial staff, especially the pharmaceutical companies and equipment enterprises, environmental protection enterprises, you have to carry out a lot of research and development activities every year, the cost of your research and production must be calculated separately from the cost of production, so your business can be less Pay hundreds of thousands, millions or even tens of millions of taxes.

I know that as long as enterprises in Jiangsu Province to do research and development, at least 5% R & D subsidies. This subsidy is not a high-tech industry and a deduction of subsidies, an additional 5% subsidy.

       Enterprises can also declare, municipal (also district) enterprise engineering technology research center, must meet the site, there are personnel, equipment, investment, distinctive business, with independent intellectual property rights. The reporting unit shall be a legal person registered in the city, the annual sales of more than 20 million yuan, included in the Kunshan City Bureau of Statistics on the business directory. R & D equipment includes through the purchase of the analysis, testing, testing equipment for small test, pilot line and the production line, such as testing included in the enterprise fixed, the company has a number of R & D institutions to carry out the pre-filing procedures, and the special audit and expert acceptance; Assets of the equipment.

       New Provincial Engineering Technology Research Center, to be qualified after acceptance, according to the newly purchased R & D equipment, 10% of the amount of one-time subsidies, the maximum not more than 100 million. Reporting conditions: to declare the company's annual sales income of not less than 50 million yuan, R & D and experimental investment accounted for the proportion of sales revenue in principle not less than 2%, there are places, staff, equipment, investment, unique business, Intellectual property. Focusing on supporting the establishment of enterprise R & D institutions above the scale of high-tech enterprises, large and medium-sized industrial enterprises.