1. Basic conditions for filing and confirmation
The applied research and development projects must comply with the "High-tech Fields Supported by the State" (see Attachment 4) (Guokefa [2008] 172 No.) and the "Guidelines for Key High-tech Industrialization Areas of Current Priority Development (2007)" (see Appendix 5) issued by the National Development and Reform Commission and other departments (Announcement No. 6 of 2007 by the National Development and Reform Commission and other departments).
2. Procedures for filing and confirmation
1. The filing of corporate research and development projects shall be confirmed by the Municipal Science and Technology Bureau;
2. Basic requirements for filing and confirmation of compliance For research and development projects that meet the conditions, the applying enterprise should fill in the "Jiangsu Province Enterprise R&D Project Status Form" (see Attachment 2), the "Enterprise Research and Development Project Confirmation Letter" (see Attachment 3) and submit required relevant materials to the local science and technology bureau.
3. The Municipal Science and Technology Bureau will review the project based on the relevant conditions and the "High-tech Fields Supported by the State" and the "Guidelines for Key High-tech Industrialization Fields Currently Prioritized (2007)".
For projects belonging to the above two fields, the Municipal Science and Technology Bureau will conduct a preliminary review, organize expert consultation, and conduct review and approval based on expert consultation opinions. A "Enterprise Research and Development Project Confirmation Letter" will be issued to qualified projects. Unified number, made in triplicate, one copy retained by the science and technology department, one retained by the reporting enterprise, and one submitted to the tax authorities at the same level.
3. Material submission requirements for filing and confirmation
(1) "Jiangsu Province Enterprise R&D Project Status List" (divided into self-development, entrusted development, cooperative development, and centralized development) ( in duplicate).
(2) Independent, entrusted, and cooperative research and development project plans and research and development budgets (in duplicate).
(3) The establishment status and list of professionals (in duplicate) of independent, entrusted, or cooperative research and development specialized agencies or project teams.
(4) Resolution document (in duplicate) of the general manager’s office meeting or the board of directors regarding the establishment of independent, entrusted, or cooperative research and development projects.
(5) Contracts or agreements (in duplicate) for entrustment, cooperation, concentration and other research and development projects.
(6) "Enterprise Research and Development Project Confirmation Letter" (including electronic documents) (in triplicate).
(7) Attachments include: corporate business license, financial statements for the previous year, and copies of relevant novelty checks, inspection reports, patent certificates, etc. of the project.
(8) The above documents must be signed by the legal person of the enterprise and stamped by the enterprise to be valid.
IV. Time schedule for filing and confirmation
After an enterprise submits an application for filing a research and development project, the Municipal Science and Technology Bureau will review the project within ten working days and issue an "Enterprise Research and Development Development Project Confirmation Letter".
V. Management and Requirements for Filing and Confirmation
Super deduction of enterprise research and development expenses is an important measure to implement scientific and technological innovation policies. For enterprises that resort to fraud to obtain confirmation letters for filing projects, Once verified, the confirmation of the registered items and tax benefits will be cancelled, the tax deducted will be recovered, and other corresponding processing will be further carried out.
Note: 1. When filling in the "Jiangsu Province Enterprise R&D Project Status Form", the third-level catalog in the field of attachment 4 or 5 should be filled in the "Category of the project in the technical field" column.
2. When filling out the "Enterprise Research and Development Project Confirmation Letter", the "Confirmation Opinions of the Science and Technology Department" -> "Regulated Scope" should be filled in the same field category as in the "Project Status Form".
Expansion: R&D refers to research and development, research and development, and research and development. It refers to the creative use of science and technology by various research institutions, enterprises or individuals to obtain new knowledge in science and technology (excluding humanities and social sciences) Continuous system activities with clear goals for new knowledge, or substantial improvement of technology, products and services, including a series of system activities such as testing, installation, maintenance and repair of systems and equipment.