Introduction to science and technology policies, national policies to encourage scientific and techn

S&T policy is the basic action criterion prescribed by the state for the realization of S&T tasks in a certain historical period, and is the strategy and tactical principle for determining the direction of the development of S&T and guiding the entire S&T undertaking.

The research and formulation of science and technology policies involve a wide range of contents, from the national science and technology development strategy, the basic principles of science and technology management, to specific local science and technology policies. The basic principles for formulating science and technology policies are: science and technology policies are consistent with national development strategies, in line with the laws of science and technology development, and that science and technology are in harmony with society and economy.

The guiding principles and strategic principles prescribed by the state for the realization of the tasks of scientific and technological development in a certain historical period. In the whole scientific activity, the science policy indicates what to support, what to oppose, what to develop, and what to restrict, which plays a role in coordination and control, and ensures that science and technology develop in an orderly manner along the correct route and the project application service platform towards a certain goal. Since the thirties of the twentieth century, science and technology policy has begun to be studied as a discipline.

At present, more than 1,000 scientific and technological research institutions have been established in major countries in the world. From the national strategy for the development of science, or the specific and local science and technology policy, the formulation of correct science and technology policy requires not only to deal with various relationships in the field of science and technology activities, but also to handle the mutual relationship between science and technology and society and economy.

Support the construction of technological innovation platforms. For the newly recognized national and provincial key laboratories, a one-time reward of 2 million yuan and 1 million yuan will be given respectively; For the newly recognized provincial industrial innovation consortium and professional research institutes (companies), a one-time reward of 500,000 yuan will be given respectively; For the newly recognized provincial and municipal enterprise-school joint innovation centers, respectively.

2.Support the construction of science and technology incubation platforms. A one-time reward of 500,000 yuan and 200,000 yuan will be given to the newly recognized national and provincial science and technology business incubators, maker spaces and Xingchuang Tiandi respectively.

Support provincial and above science and technology business incubators and other entrepreneurial carriers to build professional technical service platforms, and purchase new general, basic instruments and equipment for service platforms.

3.Support the development of science and technology intermediary service institutions. Support qualified third-party intermediaries to undertake technology transactions, achievement transformation, project consulting, intellectual property rights and other scientific and technological services in the form of purchasing services, and give financial subsidies to their annual operating expenses based on target performance evaluation.

Lead unit: Shanghai Municipal Science and Technology Bureau; Liability Sheet.

4.What is the incentive system to support enterprises to apply for high-tech enterprises?

Increase the intensity of enterprise patent declaration and R&D investment identification, and support enterprises above the designated size to carry out technological transformation, transformation and upgrading. For the high-tech enterprises identified for the first time, a one-time reward of 200,000 yuan will be given; A one-time reward of 100,000 yuan will be given to the re-identified high-tech enterprises.

Summary: China's policy implementation to encourage scientific and technological innovation, fiscal and tax policies to encourage enterprise technological innovation;

Strengthen the digestion, absorption and re-innovation of imported technologies.

Legal basis: Article 1 of the "Several Policies and Measures on Further Promoting Scientific and Technological Innovation" encourages Hong Kong and Macao universities and scientific research institutions to undertake provincial science and technology projects. Policy Content:

Provincial science and technology projects are open to Hong Kong and Macao, and Hong Kong and Macao universities and scientific research institutions are supported to take the lead or independently apply for provincial science and technology projects. Establish a mechanism for the cross-border use of provincial financial research funds in Hong Kong and Macao, and allow project funds to be directly allocated to the leading or participating units in Hong Kong and Macao. Improve the management mechanism of financial research funds in line with the actual conditions of Hong Kong and Macao, and ensure the efficient and standardized use of funds.

Establish a green channel for fund allocation, and the provincial science and technology administrative department shall go to the tax department for external payment tax filing with the project approval documents and project approval contracts, and go through the appropriation procedures with the relevant banks after the completion of the project immediately. The undertaking unit of the Hong Kong and Macao project shall provide a RMB bank account, and the management fee collected by the Hong Kong and Macao banks can be paid from the scientific research funds.

Legal Analysis: The policies for scientific and technological innovation are as follows:

1. Establish an enterprise R&D reserve system, use the financial subsidy mechanism to encourage and guide enterprises to establish a R&D reserve system, implement inclusive financial subsidies for enterprises that have established a R&D reserve system, and guide enterprises to increase R&D investment in a planned and continuous manner;

2. Carry out pilot projects of innovation voucher subsidy policies, encourage all localities to carry out pilot projects of innovation voucher subsidy policies according to the actual situation, and guide small, medium and micro enterprises to strengthen the docking with institutions of higher learning, scientific research institutions, science and technology intermediary service institutions and large-scale scientific instrument and facility sharing service platforms;

3. Pilot the long-term purchase system of innovative products and servicesThe provincial finance and science and technology departments entrust third-party institutions to release long-term purchase requirements to the society, determine the innovative products and service providers through the first purchase method, and when the innovative products and services meet the requirements agreed in the contract, the purchasing unit shall implement the purchase according to the scale and implementation of the contract agreement.

Legal basis: "Law of the People's Republic of China on the Progress of Science and Technology" Article 16 The State shall establish a natural science ** to fund basic research and scientific frontier exploration, and cultivate scientific and technological talents.

The state has set up small and medium-sized technology-based enterprises to innovate and subsidize small and medium-sized enterprises to carry out technological innovation.

When necessary, the State may set up other ** to fund scientific and technological progress activities. Article 22 The State encourages the introduction of foreign advanced technology and equipment in accordance with the State's industrial and technological policies.

Where financial funds and state-owned capital are used to introduce major technologies and equipment, they shall be technologically digested, absorbed, and re-innovated.

Technology-based small and medium-sized enterprises will be able to enjoy a 75% pre-tax deduction ratio for R&D expenses, such as R&D expenses of 1 million, and profits of 750,000 yuan in the current year are exempt from corporate income tax. If an intangible asset is formed, it shall be amortized before tax at 175% of the cost of the intangible asset during the above-mentioned period. Loan interest discount, free subsidy.

Through the establishment of innovation funds, some cities support the technological innovation activities of small and medium-sized technology-based enterprises in the form of loan discounts and free subsidies; Subsidy after R&D expenses. Adopt the method of pre-establishment and post-subsidy, and small and medium-sized scientific and technological enterprises will develop key technologies in the industry or key innovative products in the branch, and give certain subsidies to their R&D and pilot stage scientific research expenses at all levels depending on their financial resources.

Legal basisArticle 93 The term "high-tech enterprises that need to be supported by the state" in the second paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises with core independent intellectual property rights and meet the following conditions at the same time: (1) the products (services) fall within the scope specified in the "High-tech Fields Supported by the State"; (2) The proportion of research and development expenses in sales revenue shall not be less than the prescribed proportion; (3) The proportion of income from high-tech products (services) to the total income of the enterprise shall not be less than the prescribed proportion; The proportion of scientific and technological personnel in the total number of employees of the enterprise shall not be less than the prescribed proportion; (5) Other conditions stipulated in the administrative measures for the identification of high-tech enterprises.

The state focuses on supporting the high-tech field and the management measures for the identification of high-tech enterprises by the competent departments of science and technology, finance and taxation in consultation with the relevant departments, and shall be promulgated and implemented after approval.

Law of the People's Republic of China on Scientific and Technological Progress Article 35 The State shall improve the capital market, establish and improve mechanisms for promoting independent innovation, and support qualified high-tech enterprises in using the capital market to promote their own development. The state encourages the establishment of venture capital guidance, guides the flow of social funds to venture capital enterprises, and supports the entrepreneurial development of enterprises.

Hello inquired in person, the subsidy policy for scientific and technological innovation has 1. Encourage enterprises to establish R&D centers. 1 million yuan of funding will be given to the introduction of major scientific and technological innovation platforms at home and abroad; A subsidy of 10-300,000 yuan will be given to the recognized enterprise technology center, enterprise engineering technology research and development center, inspection and testing center, academician workstation and doctoral workstation. Enterprises are allowed to deduct 150% of the actual R&D expenses incurred in the current year to deduct the taxable income, and the insufficient part can be carried forward and deducted within 5 years.

If the proportion of R&D expenditure in the sales of the current year exceeds 5%, part of the reward will be given according to its contribution to the municipal finance. 2. Encourage enterprises to apply for high-tech enterprises and products. For each successful declaration of 1 provincial high-tech product, 10,000 yuan will be awarded to the enterprise; For each successful declaration of 1 national high-tech enterprise, 100,000 yuan will be awarded to the enterprise.

3. A subsidy of 200,000-1 million yuan will be given to the identified science and technology business incubators, and a subsidy of 10 yuan will be given to the incubated science and technology enterprises within three years; 4. Encourage venture capital investment. For investment and financing companies registered in our city of more than 30 million yuan and successfully invested in more than 2 small and medium-sized technology-based enterprises, 1% of the registered capital of the department will be subsidized (up to 500,000 yuan). 5. Encourage independent innovation.

Legal Analysis: The research and formulation of science and technology policies cover a wide range of topics, from national science and technology development strategies, basic principles of science and technology management, to specific local science and technology policies. The basic principles for formulating science and technology policies are:

The science and technology policy is consistent with the national development strategy, in line with the law of the development of science and technology itself, and the coordinated development of science and technology with society and economy.

Legal basis: Interim Provisions on the Handling of Violations in Scientific and Technological Activities Article 5 The violations of the entrusted management institutions include the following situations:

1) Employing fraud or other improper means to obtain management qualifications;

2) Internal management is chaotic, affecting the normal development of the entrusted management of the old burial work;

3) Failure to report major matters in a timely manner;

4) There is management negligence, resulting in a negative impact or loss of financial funds;

5) Rent-seeking, favoritism, abuse of power, and private distribution of scientific research funds entrusted to management;

6) Concealing or shielding illegal and respectful conduct by relevant units or personnel in scientific and technological activities;

7) Not cooperating with supervision, inspection, or assessment and evaluation work, not making corrections, making false corrections, or failing to meet the requirements;

8) Violating the main obligations agreed upon in the task entrustment agreement or other contracts;

9) Violating the relevant provisions on the secrecy of national scientific and technological activities;

10) Other relevant violations provided for by laws, administrative regulations, departmental rules, or normative documents.