Article 1 In order to give full play to our province’s scientific and technological advantages, promote the transformation of scientific and technological achievements into real productivity, standardize the transformation activities of scientific and technological achievements, accelerate scientific and technological progress, promote economic construction and social development, and ensure the strategic goal of revitalizing the province through science and education To achieve smooth implementation, these regulations are formulated in accordance with the "Law of the People's Republic of China on Promoting the Transformation of Scientific and Technological Achievements" and relevant laws and regulations, and in light of the actual conditions of our province. Article 2 The Provincial People's Government and its relevant departments and the people's governments of cities and counties (including county-level cities and districts, the same below) give priority to arranging and supporting the implementation of the following projects:
(1) Contributing to economic development It has a major promoting role and can gather the scientific and technological forces of the central and local governments and other parties to form an overall advantage and significantly improve the industrial technology level and economic benefits;
(2) It is conducive to the adjustment of economic structure, industrial structure and product structure. , cultivate emerging industries, form pillar industries, high-quality products, and have international economic competitiveness;
(3) Rationally develop and utilize resources, save energy, improve efficiency, reduce consumption, and prevent environmental pollution;
(4) High technological content and large market capacity, which have obvious effects on the formation of high-tech industries or the development of export products that earn foreign exchange;
(5) Promoting the industrial transformation of old industrial bases;
(6) Promote the development of high-yield, high-quality, efficient agriculture and rural economy;
(7) Accelerate the social and economic development of minority areas and poverty-stricken areas. Article 3 Projects that fall under any of the following circumstances are prohibited from transformation:
(1) Polluting the environment, wasting resources, destroying ecological balance, and endangering life and health;
(2) The state stipulates restricted use, phase-out within a time limit, or is expressly prohibited by laws and regulations;
(3) Harmful to national interests or social public interests; Article 4 encourages enterprises to establish and improve enterprise science and technology according to market needs. Develop institutions to introduce and absorb scientific and technological achievements, use high-tech achievements to transform traditional industries, and accelerate the industrialization of high-tech achievements.
The various expenses incurred by the enterprise in researching, developing, applying, and promoting new products, new technologies, and new processes shall be included in administrative expenses according to the actual amount incurred; the expenses incurred by the enterprise in order to develop new technologies and develop new products Key equipment and testing instruments, if the price of a single unit is less than 100,000 yuan, can be allocated to management expenses in one go or in installments. Article 5 People's governments at all levels shall gradually establish technological innovation or technical service institutions to cultivate scientific and technological achievements and promote the transformation of scientific and technological achievements. Encourage enterprises and institutions to establish intermediate testing or industrial testing bases to expand the scale of scientific research and development. For those listed in the pilot base construction plan above the municipal level, the fixed asset investment direction adjustment tax shall be applied at a zero rate. The local government should provide support for the space required for private technology enterprises to operate.
Private technology enterprises are encouraged to contract, merge, lease or purchase other enterprises including state-owned enterprises. This enterprise can be regarded as a newly established private technology enterprise and enjoy relevant preferential treatment. Private science and technology enterprises are encouraged to earn foreign exchange from exports. If they meet the conditions, upon application, they will be granted the right to self-operate in foreign trade in accordance with relevant regulations. Article 6: Strengthen the promotion of agricultural technology, develop high-yield, high-quality, and efficient agriculture, and encourage agricultural scientific research, education, and extension units to implement the transformation of agricultural scientific and technological achievements independently or in cooperation with other units.
In order to promote the transformation of scientific and technological achievements, agricultural scientific research institutions may operate the excellent varieties that have been independently researched and developed or developed in cooperation with other units and have been approved in accordance with the law. Agricultural scientific research institutions and agricultural colleges and universities that meet the conditions will be issued a "Hybrid Seed Business License" with the approval of the provincial agricultural administrative department. Article 7: A certain proportion of the funds used by people's governments at all levels for capital construction and technological transformation should be used for the transformation of scientific and technological achievements; of the funds used for science and technology, no less than 50% should be used for the transformation of scientific and technological achievements. Article 8 People's governments at all levels shall establish scientific and technological achievement transformation funds or risk funds in accordance with relevant national regulations, and their funding sources shall be provided by people's governments at all levels, enterprises, institutions, and other organizations and individuals.
People's governments at all levels shall allocate no less than 30% of the fiscal year's science and technology investment funds for the establishment of scientific and technological achievements transformation funds or development funds.
Insist on diversifying investment and encourage domestic and foreign organizations or individuals to set up scientific and technological achievement transformation funds in our province to fund the transformation of scientific and technological achievements. Article 9 Commercial banks and policy banks shall, in accordance with national industrial policies and operational requirements, ensure that the special loan scale for scientific and technological development issued by superior banks is fully implemented, and increase working capital loans for the transformation of scientific and technological achievements year by year according to the availability of funds. Article 10 Insurance institutions are encouraged to carry out insurance business in the transformation of scientific and technological achievements. Article 11: Implement preferential tax policies for scientific and technological achievement transformation activities. In addition to tax reductions, exemptions, tax rebates and other tax benefits in accordance with national tax laws and regulations of relevant departments of the State Council, scientific and technological achievement transformation activities enjoy the following preferential treatment:
(1) Agricultural scientific research institutions, agricultural colleges and universities If an agricultural technology extension unit really has difficulty paying business tax and corporate income tax on other income other than technology transfer, technology consultation, technology services, technology training, and technology contracting, it shall be subject to the approval of the financial department at the same level. In the form of financial return, the returned funds will be used exclusively for technology promotion and new technology development.
(2) Within three years from the date of production for the first invention patented product produced in the province, and within two years for utility model patented products and new products recognized to be domestically advanced 50% of the value-added tax on local income is returned to the enterprise.
(3) For high-tech products recognized by the province and the digestion, absorption and innovation projects of high-tech enterprises introduced by high-tech enterprises, from the date of putting into production, the income tax on the new part and the new local share shall be paid within three years. Part of the value-added tax can be returned to the enterprise by the finance department. After the expiration of the tax exemption period for high-tech enterprises in accordance with regulations, if the output value of export products in that year reaches more than 70%, upon review and approval by the finance and taxation department, 50% of the taxable amount of income tax on the high-tech products exported will be levied first for three years and then paid by the finance department. Return offers.
(4) The annual net income from technology transfer by enterprises and institutions and the technical training, technical consultation and technical services related to technology transfer that occur during the technology transfer process shall be less than 300,000 yuan. are temporarily exempted from corporate income tax; newly established enterprises engaged in the consulting, information, and technical service industries are exempt from corporate income tax from the first to the second year from the date of establishment. The business tax on technology transfer will be taken care of in accordance with the current preferential tax policies. The tax relief must be earmarked for technology development.