Article 1 is to support and guide the development of private science and technology enterprises, protect the legitimate rights and interests of private science and technology enterprises, and promote the integration of science and technology and economy. According to the "Science and Technology Progress Law of the People's Republic of China" and other Relevant laws and regulations, these regulations are formulated in light of the actual situation of this city. Article 2 The term "private science and technology enterprises" as mentioned in these Regulations refers to those founded with scientific and technological personnel as the main body and in accordance with the principles of voluntary combination, self-raised funds, independent operation, and responsibility for profits and losses. They are mainly engaged in technology development, technology transfer, technology consultation, technology services, Economic entity for scientific research, production and business activities of technical training. Article 3 Private science and technology enterprises are an integral part of the socialist market economy.
The legitimate activities and legitimate rights and interests of private technology companies are protected by law. Article 4 The following scientific and technological personnel are encouraged and supported to establish or work in private scientific and technological enterprises:
(1) College graduates, graduate students and overseas students;
(2) ) On-the-job scientific and technological personnel approved by the unit where they work;
(3) Retired, retired, resigned, or unemployed scientific and technological personnel;
(4) Scientific and technological personnel from other provinces and cities;
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(5) Other non-employed scientific and technical personnel.
Encourage and support units or individuals to invest in and establish private technology enterprises. Article 5 Private science and technology enterprises may adopt organizational forms such as sole proprietorship, joint venture, partnership, joint-stock cooperative system, limited liability company, joint-stock company, group joint-stock company, etc. Article 6 The municipal and county (city, district) science and technology administrative departments are the business management departments of private science and technology enterprises and are responsible for the guidance, management and service of private science and technology enterprises. Its main responsibilities are:
(1) To guide and supervise private technology enterprises to implement national policies, laws and regulations;
(2) To formulate the overall development of private technology enterprises in the region Planning and guiding private science and technology enterprises to implement relevant science and technology plans;
(3) Responsible for the qualification accreditation of private science and technology enterprises;
(4) Organizing the review and appraisal of the scientific and technological achievements of private science and technology enterprises ;
(5) Organize the professional and technical title assessment of scientific and technological personnel of private technology enterprises;
(6) Responsible for personnel training, information consulting and other services for private technology enterprises;
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(7) Coordinate relevant departments to support and manage private technology enterprises. Article 7 Relevant departments such as industry and commerce, taxation, finance, public security, labor, personnel, education, foreign affairs, statistics, etc. shall jointly provide support, services and supervision to private technology enterprises in accordance with their respective responsibilities. Article 8 The establishment, change and termination of private science and technology enterprises shall be subject to registration procedures with the industrial and commercial administration department in accordance with the law. Article 9 Private science and technology enterprises shall apply to the local science and technology administrative department at or above the county level for qualification certification procedures. The conditions for identifying private technology enterprises are:
(1) Comply with the provisions of Article 2 of these Regulations;
(2) Have legal patents or scientific and technological achievements, new technology products, proprietary Technology;
(3) There is a certain number of scientific and technological backbones, among which scientific and technological personnel with junior college or intermediate professional titles account for more than 25% of full-time employees (excluding production workers).
For recognized private technology enterprises, the science and technology administrative department can conduct regular reviews. Article 10 If a private science and technology enterprise is recognized as a high-tech enterprise by the provincial science and technology administrative department, it will be exempted from income tax for two years starting from the year of profit; from the third to the fifth year, income tax will be levied at a half rate of 15%. After the expiration of the reduction and exemption period, enterprises whose output value of export products reaches more than 40% of the total output value of the year can have their income tax reduced with the approval of the provincial tax department. Article 11 Private technology enterprises that carry out technology transfer, as well as income from technology transfer-related technical consulting, technical services, and technical training that occur during the technology transfer process, and whose annual net income is less than 300,000 yuan, are temporarily exempt from corporate income tax. ; If the annual net income exceeds 300,000 yuan, corporate income tax will be levied on the excess.
Income derived from technology transfer, technical consulting, technical training, and technical services provided by private scientific research units in various industries are temporarily exempt from corporate income tax.
Private scientific research units that transfer technology can apply to the competent tax authorities with a technology contract certification registration certificate issued by the technology market management agency of the science and technology administrative department. After review and approval, they can enjoy business tax exemption.
Article 12 Newly established private science and technology enterprises engaged in consulting, information, and technical services shall be exempt from income tax from the first to the second year from the date of business opening. Article 13 Private science and technology enterprises engaged in planting, breeding, forestry, animal husbandry, and aquaculture that sell self-produced agricultural products are exempt from value-added tax in accordance with national regulations. Article 14 Private science and technology enterprises with import and export rights can enjoy the import and export tax preferences stipulated by the state for their imported and exported products. Article 15 Private science and technology enterprises have the right to independently recruit professional talents. The personnel relations of scientific and technological personnel employed by private technology enterprises can be entrusted to a talent exchange service agency for management. Article 16 If the person in charge or the business backbone of a private science and technology enterprise goes abroad or out of the country due to business needs, the public security organs can go through the approval procedures after being reviewed by the science and technology administrative department or the relevant competent department; those who participate in a group organized by the provincial or municipal government departments to go abroad or out of the country, The foreign affairs department shall handle the approval procedures.
Private technology enterprise personnel whose registered residence is not in this city and who need to go abroad due to business needs can present their household registration certificate and the performance certificate of the employing unit, and after review by the science and technology administrative department where the enterprise is located, they can The provisions of the preceding paragraph shall be followed.