Article 1 is to standardize and strengthen the management of applied technology research and development funds (hereinafter referred to as applied technology research and development funds) and improve the efficiency of fund use. According to the national "Interim Measures for the Management of Applied Technology Research and Development Funds" and relevant financial management rules and regulations, and based on the actual situation of our city, these measures are formulated. Article 2 Applied technology research and development funds are special funds established by the municipal finance to support scientific and technological innovation, give play to the supporting and leading role of science and technology, and promote the sustainable development of the national economy and society. The main support directions of applied technology research and development funds are: (1) Scientific and technological research. By supporting the research and development activities and application demonstrations of revolutionary, critical, and public welfare technologies in the city's national economic construction and social development, we will provide technical support for industrial structure adjustment, improvement of people's quality of life, and sustainable social development. (2) Transformation and industrialization of scientific and technological achievements. Promote the transformation, promotion and industrialization of scientific and technological achievements by supporting science and technology industrialization projects. 1. Promotion of scientific and technological achievements. Mainly support the promotion and application of major, revolutionary and social welfare scientific and technological achievements in our city, as well as policy and mechanism research, support enterprises, universities, and scientific research institutes to carry out industry-university-research cooperation, build a service system for the promotion and transformation of scientific and technological achievements, and accelerate scientific and technological achievements. Transformation. 2. Key new products. Mainly support the research and development of new products with high technical content, strong innovation, great promotion of industry technological progress and development, adoption of international standards or domestic and foreign advanced technical standards, and independent intellectual property rights, to promote technological progress of enterprises and improve technology. Innovation ability. 3. Project Torch. It mainly supports the development and application of high-tech industrialization projects, emphasizing market orientation and promoting the commercialization of high-tech achievements and the industrialization of high-tech products. 4. Project Spark. Mainly support the promotion and application of advanced applicable technologies in agriculture, rural areas and farmers, strengthen personnel training, cultivate leading modern agricultural enterprises, and promote agricultural industrialization, rural urbanization, farmer knowledge and rural informatization. (3) Scientific and technological innovation capabilities and environmental construction. Through support for the construction and operation of scientific and technological innovation conditions, preliminary research on major decisions and major policies, and support for foreign scientific and technological cooperation and other projects and activities, we will enhance regional independent innovation capabilities, improve management decision-making levels, and expand the openness of scientific and technological work. 1. Building scientific and technological innovation capabilities. It mainly supports the construction and development projects of three major scientific and technological platforms, namely research and development, resource sharing and achievement transformation, which have a significant impact on the city's economic, social and scientific and technological development. 2. Soft science research. Mainly support research projects that provide scientific basis and alternative options for major decisions and policies for the city's economic, social and scientific and technological development. 3． Scientific and technological cooperation. It mainly supports relevant units in our city to carry out scientific and technological cooperation projects or activities with well-known international and domestic universities, scientific research institutions, enterprises and related organizations. (4) Others. Other projects in applied technology research and development determined to be supported by the Municipal Finance Bureau and the Municipal Science and Technology Commission. Article 3 Applied technology research and development funds come from municipal financial allocations and are jointly managed by the Municipal Finance Bureau and the Municipal Science and Technology Commission. Article 4 Applied technology research and development funds are intended to be used by enterprises, institutions, social groups, private non-enterprise units with independent legal person status within Chongqing, military academies and scientific research units in Chongqing, and party and government agencies at all levels in the city. Article 5 Applied technology research and development funds can be funded in the form of free funding, loan interest discounts, post-subsidy, awards in lieu of subsidies, etc. based on the characteristics of the project and topic. And actively explore repayment funding, technology guarantees, technology entrepreneurship venture capital and other methods, and give full play to the role of government funds in guiding and driving social funds to participate in the implementation of technology research and development projects. Article 6 The management and use of applied technology research and development funds shall adhere to the principles of concentrating resources, highlighting key points, rational arrangements, and focusing on efficiency, and give full play to the evaluation and consulting role of intermediaries and experts in the management and decision-making process. Article 7 The science and technology planning management department shall establish a project database in accordance with the relevant requirements for fiscal fund budget management and strengthen the management of applied technology research and development funds. Chapter 2 Management Responsibilities Article 8 Responsibilities and powers of the department in charge of applied technology research and development funds: (1) Municipal Finance Bureau 1. Responsible for approving the annual budget; 2. Responsible for approving the plan management fee budget; 3. Work with the Municipal Science and Technology Commission to review and issue the annual project budget; 4. Supervise and inspect the management and use of funds; 5. Responsible for reviewing and approving annual final accounts.
(2) Municipal Science and Technology Commission 1. Responsible for issuing project guidelines; 2. Responsible for preparing annual project plans and proposing annual budget recommendations; 3. Responsible for organizing the declaration and review (evaluation) of projects and their budgets; 4. Responsible for preparing the plan management fee budget, and specifically managing and using the plan management fee; 5. Responsible for reviewing the annual project budget and issuing the budget together with the Municipal Finance Bureau; 6. Supervise and inspect the management and use of funds together with the Municipal Finance Bureau; 7. Responsible for organizing, coordinating and handling problems that need to be coordinated and solved during project execution; 8. Responsible for organizing project acceptance; 9. Responsible for announcing the implementation and performance evaluation of science and technology plans. (3) Project organization unit l. Responsible for organizing project reporting units to prepare project budgets; 2. Organize the project undertaking unit to implement the budget according to the project implementation progress, and supervise the implementation of the project's self-raised funds and other supporting conditions; 3. Summarize and submit project budget implementation status in accordance with the requirements of the Municipal Finance Bureau and the Municipal Science and Technology Commission; 4. Entrusted by the Municipal Finance Bureau and the Municipal Science and Technology Commission, supervise and inspect the management and use of special funds; 5. Regularly inspect and report project implementation status, and coordinate to solve problems during project implementation; 6. Responsible for the statistical analysis of the project; 7. Undertake other related projects and fund management work entrusted by the Municipal Science and Technology Commission and the Municipal Finance Bureau. (4) Project undertaking unit 1. Responsible for preparing project budget; 2. Implement self-financing and other guarantee conditions for the project; 3. Responsible for the financial management and accounting of project funds; 4. Accept supervision and inspection from relevant superior departments and planning management departments, provide relevant financial information on project budget implementation as required, and be responsible for preparing financial final accounts. Chapter 3 Scope of Expenditures Article 9 The scope of expenditures for applied technology research and development funds includes project fees, plan management fees and other special funds. Article 10 Project fees refer to all direct and indirect costs incurred in the process of applied technology research and development, generally including: equipment fees, material fees, test and laboratory processing fees, fuel and power fees, travel expenses, conference fees, international cooperation and Communication fees, publishing/documentation/information dissemination/intellectual property fees, labor fees, expert consultation fees, management fees, etc. (1) Equipment costs refer to the expenses incurred during the project research and development process for purchasing or trial-producing special instruments and equipment, upgrading and transforming existing instruments and equipment, and leasing instruments and equipment from external units. Purchase costs for productive equipment shall not be included. (2) Material costs refer to the procurement, transportation, loading, unloading, and finishing costs of various raw materials, auxiliary materials, low-value consumables, etc. consumed during the project research and development process. (3) Testing and laboratory processing fees refer to the inspection, testing, laboratory and processing fees paid to external units (including independent economic accounting units within the project undertaking unit) during the project research and development process. (4) Fuel and power costs refer to the separately measurable water, electricity, gas, fuel consumption and other costs incurred during the operation of relevant large-scale instruments and equipment, special scientific devices, etc. during the project research and development process. (5) Travel expenses refer to travel expenses to other places, transportation expenses within the city and other expenses incurred during scientific experiments (tests), scientific inspections, business surveys, academic exchanges, etc. during the project research and development process. (6) Meeting fees refer to the meeting fees incurred for organizing academic seminars, consulting, project coordination and other activities during the project research and development process. (7) International cooperation and exchange fees refer to the expenses required for project researchers to go abroad (border) and for overseas experts to come to Chongqing during the project research and development process. (8) Publishing/documentation/information dissemination/intellectual property affairs fees refer to the publishing fees, data fees, special software purchase fees, literature search fees, professional communication fees, patent applications and other knowledge fees that need to be paid during the project research and development process. Property rights and other expenses. (9) Labor fees refer to the labor fees paid to project participants who have no salary income (such as graduate students) and temporary employees during the project research and development process. The labor fee should be reasonably determined based on the time each type of personnel devotes to project research and the tasks they undertake, and with reference to the city's price level and the average price of the human resources market. (10) Expert consulting fees refer to the fees paid to temporarily hired consulting experts during the project research and development process. Expert consultation fees shall not be paid to project participants or relevant managers.
(11) Management fees refer to subsidies for the use of the unit’s existing equipment and buildings, daily water, electricity and gas consumption, and other related management expenses during the project research and development process. Management fees are subject to total control and are managed and used by the project undertaking unit. The management fee is assessed according to the project application technology research and development fund budget using the segmented excess regressive proportion method. The assessment ratio is as follows: The part of the project application technology research and development fund budget that is 1 million yuan and below is assessed at a rate of 8%; the portion exceeding 1 million yuan to 500 The portion of RMB 10,000 (inclusive) shall be assessed at a rate of 5%; the portion exceeding RMB 5 million shall be assessed at a rate of 2%. General projects of soft science research are not allowed to allocate and extract management fees. (12) Other expenses other than the above-mentioned expenses should be listed separately when applying for a budget and approved separately according to relevant regulations. Article 10 - Plan management fees refer to the expenses incurred by the applied technology research and development fund planning department for organizing projects, developing and issuing plans and guidelines, project selection, review or evaluation, bidding, supervision and inspection, project acceptance, performance evaluation, and striving for national science and technology Expenses incurred for planning projects and other work. The annual budget of plan management fees shall be prepared by the department in charge of applied technology research and development funds within 5% of the total applied technology research and development funds, and shall be reported to the Municipal Finance Bureau for approval. Article 12 Other special funds refer to the funds required for continuous special scientific and technological work based on the development needs of scientific and technological undertakings. Other special funds shall be implemented in accordance with the relevant management measures formulated by the Municipal Finance Bureau and the Municipal Science and Technology Commission. Chapter 4 Application, Approval and Execution of Project Budget Article 13 When project reporting units apply for projects, they shall carefully prepare and submit project budgets in accordance with the relevant requirements for budget preparation and provide true and complete relevant information. The project budget requires the preparation of both a funding source budget and a funding expenditure budget, and a deficit budget is not allowed. Unforeseen expenses shall not be reported in the project expenditure budget, nor shall they be included in various expenditures incurred before the project is implemented. The funding source budget includes applied technology research and development funds and self-raised funds. The funding expenditure budget includes all direct costs and indirect costs related to project research. Article 14 The project organizing unit shall review the project budget submitted by each unit and summarize it as required and submit it to the Municipal Science and Technology Commission. Article 15 The Municipal Science and Technology Commission is responsible for organizing relevant experts or entrusting professional evaluation agencies to evaluate and review the project budget, and together with the Municipal Finance Bureau, examine and approve the project budget. If it is necessary to use bidding to determine the project undertaking unit and its budget, it shall be implemented in accordance with the relevant regulations on the bidding and bidding management of science and technology projects. Article 16 The approved project budget will generally not be adjusted. When adjustments are indeed necessary, they should be resubmitted for approval in accordance with the project budget approval procedures. Article 17 The allocation of funds for applied technology research and development projects shall be handled in accordance with the relevant requirements for the allocation of fiscal budget funds. Article 18 The project undertaking unit shall raise its own funds in accordance with the requirements of the project mission statement. The project budget for annual implementation shall be subject to mid-term inspection or evaluation as required, and the conclusions of the mid-term inspection or evaluation shall be used as a reference for the Municipal Science and Technology Commission and the Municipal Finance Bureau to adjust the project budget. Article 19 The assets (including fixed assets, intangible assets and intellectual property rights, etc.) formed by the application of technology research and development funds shall be managed in accordance with relevant national regulations. Article 20: The annual remaining funds of ongoing research projects, if the project is not completed, will be carried forward to the next year and continued to be used according to regulations. If the total balance of applied technology research and development funds from completed projects exceeds 20,000 yuan, the original channels will be recovered and implemented in accordance with the regulations of the financial department on the management of surplus funds. The total balance of less than 20,000 yuan can be used for scientific research development expenses of the project undertaking unit. Article 21 When a project is terminated for any reason, the project undertaking unit shall submit it to the Municipal Science and Technology Commission for approval in accordance with the relevant procedures of project management, prepare a financial report and property list, and submit them to the Municipal Science and Technology Commission after review and summary by the project organizing unit, and the remaining funds shall be recovered. The original channels shall be used and implemented in accordance with the regulations of the financial department on the management of surplus funds. Chapter 5 Supervision and Inspection Article 22 The project undertaking unit shall strengthen the supervision and management of project funds in accordance with the relevant national financial system regulations and the requirements of the project mission statement, and conduct separate accounting of project funds to ensure that earmarked funds are used exclusively. Article 23 The project organization unit shall supervise and inspect the budget implementation and financial management of the project funds in accordance with the overall deployment and requirements of the project and in accordance with the relevant regulations of our city.
Article 24 The project organizing unit and the project undertaking unit shall timely submit a summary report on annual fund usage and project completion in accordance with relevant requirements, and the Municipal Science and Technology Commission shall summarize and submit it to the Municipal Finance Bureau. Article 25 After the project is completed, the project shall be concluded as required. At the conclusion of the project, in addition to providing a technical achievement conclusion report, the project organizing unit or project undertaking unit also needs to prepare a project financial final statement and provide a summary report on the use of project funds according to the requirements of financial acceptance. When a major science and technology plan project is concluded, it will also undergo a financial audit. The conclusion of the financial audit is an important basis for financial acceptance. Projects that fail to pass financial acceptance shall not be concluded in the form of acceptance. Article 26 The Municipal Finance Bureau and the Municipal Science and Technology Commission are responsible for supervising and inspecting the management and use of applied technology research and development funds, and gradually improving the project expenditure performance evaluation system. The evaluation results will be used as the basis for the project qualification review of the project undertaking unit in future years. important basis. Article 27 The use of applied technology research and development funds is subject to audit supervision by audit and other departments. For those who violate financial disciplines, commit fraud, withhold, misappropriate, or squeeze out applied technology research and development project funds, the Municipal Finance Bureau and the Municipal Science and Technology Commission will, according to the circumstances, give a notification, stop project allocation, terminate the project, fail the financial acceptance, recover part or Penalties such as all allocation of funds and disqualification of the project leader or project undertaking unit from applying for municipal science and technology plan projects within three years. If a crime is constituted, criminal liability shall be pursued in accordance with the law. Chapter 6 Supplementary Provisions Article 28 All districts and counties (autonomous counties) may formulate corresponding management measures with reference to these measures. Article 29 These Measures shall come into effect from the date of promulgation. Article 30 The Municipal Finance Bureau and the Municipal Science and Technology Commission are responsible for the interpretation of these Measures.