The people's governments at or above the county level shall be responsible for the departments related to intellectual property work, such as patents, trademarks, copyrights, trade secrets, new plant varieties, layout design of integrated circuits, geographical indications, etc., and do a good job in intellectual property work according to their respective duties. Article 7 People's governments at or above the county level and relevant departments shall strengthen the publicity of intellectual property laws and regulations, enhance the awareness of intellectual property rights in the whole society, cultivate an intellectual property culture that respects knowledge, advocates innovation, and is honest and law-abiding, so as to create a good social environment for the creation and application of intellectual property rights. Chapter II Incentives and Support Article 8 People's governments at or above the county level shall establish and improve incentive and guarantee mechanisms, and comprehensively apply policies such as finance, finance, investment, government procurement, industry, energy and environmental protection to guide and support the creation and application of intellectual property rights. Ninth people's governments at or above the county level shall formulate and implement the development plan and work promotion plan of intellectual property rights such as patents, trademarks, copyrights and new plant varieties. Article 10 The people's governments at or above the county level shall establish a statistical and evaluation system for intellectual property rights, and incorporate intellectual property indicators into the statistical investigation scope of economic and social development, the performance evaluation of scientific and technological investment, the implementation evaluation of scientific and technological plans and the performance evaluation system of state-funded enterprises. Eleventh people's governments at or above the county level and relevant departments shall organize the formulation and implementation of intellectual property cultivation projects, focus on cultivating enterprises with intellectual property advantages with market competitiveness, and give financial support. Article 12 People's governments at or above the county level and relevant departments shall promote the core patented technologies to be incorporated into national standards, industrial standards or local standards, and promote the combination of the use of intellectual property rights and the formulation of standards. Thirteenth people's governments at or above the county level shall arrange special funds in the annual budget at the corresponding level, and gradually increase them according to the financial situation, and use them for the creation, utilization, protection and management of intellectual property rights, as well as personnel training, rights protection assistance and rewards. Article 14 People's governments at or above the county level shall provide subsidies and subsidies for the industrialization of independent intellectual property projects through various means, such as discount loans and venture capital. Fifteenth to encourage and guide financial institutions to carry out intellectual property pledge loan business, increase credit support for independent intellectual property projects; Encourage and guide guarantee institutions to provide loan guarantee services for independent intellectual property projects. Sixteenth people's governments at or above the county level and the relevant departments shall give priority to supporting projects or products with independent intellectual property rights when arranging scientific and technological projects, industrialization of achievements, enterprise innovation funds and other plans, projects and funds. Article 17 People's governments at or above the county level and relevant departments shall regard the quantity, quality and industrialization of intellectual property rights obtained by applicants as important conditions for the establishment of scientific and technological projects, the evaluation of scientific and technological awards, the arrangement of special financial support funds and the identification of independent innovation products; Identification and evaluation of key laboratories, engineering laboratories, engineering research centers, enterprise technology centers, engineering technology research centers, postdoctoral research centers, high-tech enterprises, etc. The quantity and quality of intellectual property rights and industrialization should be taken as important conditions. Article 18 General VAT taxpayers selling products with independent intellectual property rights such as computer software and integrated circuits developed and produced by themselves shall, in accordance with the relevant provisions of the state, truthfully refund the part of the actual VAT tax burden that exceeds the prescribed proportion. Article 19 Enterprises, institutions and other organizations may be exempted from or reduced in enterprise income tax on the income from the transfer of qualified technologies such as patents, new plant varieties, computer software, layout design of integrated circuits and technical secrets. In a tax year, the part of technology transfer income that does not exceed 5 million yuan shall be exempted from enterprise income tax, and the part that exceeds 5 million yuan shall be subject to enterprise income tax by half. Twentieth encourage enterprises, scientific research institutions, institutions of higher learning and other units to research and develop new technologies, new products and new processes. When calculating taxable income, if the research and development expenses incurred for developing new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, they shall be deducted according to 50% of the research and development expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.