Article 2 Give full play to the functions of venture capital and investment and financing guarantee of venture capital companies in the process of high-tech industrialization, and accelerate the process of industrialization of high-tech achievements.
Article 3 The local income of business tax, enterprise income tax and value-added tax of recognized high-tech achievements transformation projects and software enterprises shall be collected and returned by the finance according to regulations within five years from the date of recognition; In the next five years, 50% will be reimbursed by the finance according to regulations. The transfer of high-tech achievements, patents and proprietary technologies by enterprises shall be exempted from business tax and income tax upon examination and approval by the tax authorities.
Article 4 The recognized high-tech enterprises shall extract more than 5% of the sales in the current year as the technology development expenses. If the expenses incurred by an enterprise in researching and developing new products, new technologies, new processes and purchasing key equipment and testing instruments increase by more than 10% (including 10%) compared with the actual amount of the previous year, the tax payable in that year may be deducted by 50% of the actual amount upon examination and approval by the tax authorities.
Article 5 The expenses incurred by high-tech enterprises in purchasing advanced technologies and patents at home and abroad may be amortized into management expenses according to the legal validity period or benefit period.
Article 6 Actively encourage the export of software products, and software enterprises that produce self-operated software products entrusted for export shall enjoy relevant preferential tax policies in accordance with regulations; The value of exported software products shall be determined according to the export contract.
Article 7 When developing products (including software products) in high-tech fields encouraged by the state, provinces and municipalities, enterprises can decide the salary level of their developers by themselves, which is not limited by the total salary and can be fully included in the cost.
Article 8 The local income from income tax, business tax and value-added tax of science and technology enterprises settled in incubation bases (Suzhou Hi-tech Innovation Service Center, Suzhou International Business Incubator and Suzhou Overseas Students Pioneer Park) shall be returned by the finance according to regulations within 3 years from the date of first sale. The incubation period is three years in principle.
Ninth, continue to give financial support to high-tech enterprises that have graduated from the incubation base and developed in the new district. Enterprise income tax enjoys the preferential treatment of "two exemptions and three reductions" and is returned by the finance according to regulations. The local income of business tax and value-added tax actually paid will be refunded 80% in the first year, 50% in the second year and 20% in the third year through financial channels.
Tenth high-tech achievements, proprietary technology, patents and trademarks can participate in project investment as intangible assets, and their value can account for 35% of the registered capital. Unless otherwise agreed by the parties to the cooperation, such agreement shall prevail. The value of high-tech achievements, proprietary technology, patents, trademarks and other intangible assets participating in the project investment shall be evaluated by a qualified evaluation agency, or approved by all investors, and written consultation opinions shall be issued, and registered by the administrative department for industry and commerce.
Eleventh science and technology enterprises settled in the incubator base: overseas students 1 10,000 USD registrable enterprises; Enterprises with the right to import and export on their own can register for more than 6 1000 USD (including 6 1000 USD); International students can register both foreign-funded enterprises and domestic-funded enterprises. A domestic-funded enterprise with a capital of more than 30,000 yuan (including 30,000 yuan) may be registered as an independent legal person enterprise.
Article 12 The R&D office space rented by software R&D enterprises that have settled in the Software Park, engineering centers founded by R&D and famous institutes at home and abroad, and scientific and technological enterprises founded by overseas students in the incubation base shall be free of rent in the first year and levied at half the market price in the second year. High-tech enterprises graduated from the incubation base will be given a 50% discount on the market price within two years from the date when they rent production office buildings in Suzhou New District.
Thirteenth R&D centers and engineering centers established by famous domestic and foreign institutes, high-tech enterprises graduated from incubation bases, and software enterprises buy productive office buildings in the new district and sell them at 20% of the cost price; The market price of leased land in Suzhou New District is 50% preferential.
Article 14 Technology-based enterprises that have settled in software parks and incubation bases can surf the Internet free of charge through local area networks specially set up in Suzhou New District Software Parks and incubation bases, and are exempt from network service fees for three years.
Fifteenth to encourage and support famous universities and research institutes at home and abroad to establish R&D centers, engineering centers, pilot bases and high-tech enterprises in Suzhou New District, Suzhou New District will provide special funds from the annual science and technology development fund for support. Established R&D, engineering centers or high-tech enterprises enjoy the policy of high-tech achievements transformation projects.
Article 16 The Suzhou New Area Talent Development Fund shall be established to help high-tech enterprises introduce outstanding talents and help the main implementers of the transformation of high-tech achievements to solve special difficulties; Reward and award honorary titles to those who have made outstanding achievements in the transformation of scientific and technological achievements and the introduction of talents.
Seventeenth outstanding performance in the new high-tech achievements transformation project, not limited by academic qualifications, qualifications and job conditions, make an exception to assess the corresponding professional and technical post qualifications.
Article 18 Scientific and technical personnel and management personnel with undergraduate or intermediate titles who come to the Soviet Union from other provinces and cities to engage in the transformation of high-tech achievements projects and scientific and technological innovation will be given Suzhou household registration indicators for themselves, their spouses and minor children, and their household relations will be allowed to move in, free of city construction fees; Give priority to their children attending key schools in this area.
Nineteenth who come to Suzhou New District to engage in scientific and technological achievements or major research and development, production of high-tech products, scientific and technological personnel and overseas students, to buy their own housing, sold at 20% of the cost price; If you rent your own property in Suzhou New District as your own house, you will get a 50% discount at the market price within three years.
Twentieth enterprises that enjoy the financial subsidies stipulated in this opinion, 60% of the reduced or subsidized funds are included in the enterprise capital reserve fund, and 40% are earmarked for research and development.
Twenty-first where renting, buying, and using land in the new district enjoy relief or preferential treatment, and the purpose of renting, buying, and using land or subletting is changed in the middle, the amount of relief must be fully supplemented.
Twenty-second scientific research institutions that used to be public legal persons can enjoy the relevant policies mentioned in this opinion if they are transformed into enterprise legal persons and registered in the administrative department for industry and commerce of the new district. Engineering or technology R&D centers and software enterprises jointly or solely established by foreign-invested enterprises can enjoy the policies described in this opinion in addition to the relevant provisions of the state.