Forwarding the Notice of Shandong Provincial Department of Science and Technology on Organizing the Application for Financial Subsidies for Enterprise Research and Development in Shandong Province in 2021 (Lukezi [2021] No. 74)

On August 19th, the Department of Science and Technology of Shandong Province issued the "Notice on Organizing the Application for Financial Subsidies for Enterprise Research and Development in Shandong Province in 2021" (Lukezi [2021] No. 74).

The full text of the notice is as follows:

Science and Technology Bureau, Finance Bureau, and Taxation Bureau of each city:

In order to guide enterprises to increase their R&D investment and stimulate their innovation vitality, in accordance with the relevant provisions of the "Notice of the People's Government of Shandong Province on Issuing and Implementing the List of Policies for Promoting High quality Development through the" Six Stabilities "and" Six Guarantees "(Second Batch) (Lu Zheng Fa [2021] No. 4) and the" Implementation Measures for Financial Subsidies for Enterprise Research and Development in Shandong Province "(Lu Ke Zi [2021] No. 2, hereinafter referred to as the" Subsidy Measures "), the application work for financial subsidies for enterprise research and development in Shandong Province in 2021 is now organized. The relevant matters are notified as follows:

1、 Subsidy recipients and standards

（1） Subsidy conditions

Subsidized enterprises must meet the following conditions simultaneously:

1. High tech enterprises within Shandong Province (excluding Qingdao City), enterprises included in the high-tech enterprise cultivation database, and technology-based small and medium-sized enterprises included in the database in 2020;

2. The research and development activities carried out by the enterprise comply with the scope of the national R&D expense pre tax deduction policy and have been declared to enjoy the R&D expense deduction policy; Enterprises should actively fill in R&D statistical data;

3. Enterprises with annual sales revenue of more than 200 million yuan must increase their R&D investment in the current year compared to the previous year and account for 4% or more of their current year's sales revenue. They must declare and enjoy the R&D expense deduction policy for two consecutive tax years; Enterprises with annual sales revenue of 200 million yuan or less must have R&D investment accounting for at least 6% of their annual sales revenue.

（2） Subsidy standards

Based on factors such as additional deduction of enterprise R&D expenses, output of innovative achievements, and key support areas, subsidy standards are set as follows:

1. 符合补助条件的年销售收入2亿元以上企业，按其较上年度新增享受研发费用加计扣除费用部分的一定比例给予补助；年销售收入2亿元（含）以下企业，按其当年享受研发费用加计扣除费用总额的一定比例给予补助。单个企业年度最高补助600万元，不足1万元的企业不再补助。

2. 具体补助比例根据《补助办法》第四条第二、三款执行；另外，根据《落实“六稳”“六保”促进高质量发展政策清单（第二批）》规定，对于符合国家产业政策的集成电路领域的科技型企业，给予10%的研发投入后补助。

（三）重点高新技术领域

政策支持的重点高新技术领域详见《补助办法》中列出的重点高新技术领域。其中，结合我省十四五发展规划部署，参照《国家重点支持的高新技术领域》分类，今年《补助办法》支持的关键新材料领域，具体包括：

1. 金属材料：稀有、稀土金属精深产品制备技术；纳米及粉末冶金新材料制备与应用技术；金属及金属基复合新材料制备技术；半导体新材料制备与应用技术。

2. 无机非金属材料：结构陶瓷及陶瓷基复合材料强化增韧技术；功能陶瓷制备技术。

3. 高分子材料。

2. declaration process

（一）申报组织。市科技局组织企业按照自愿的原则提出补助申请。

（二）企业申请。符合条件的企业通过山东省科技云平台进行申报，单位法人或者单位法人设定的云平台单位管理员登录系统（网址：https://cloud.sdstc.gov.cn/）后，找到网上大厅-平台-山东省科技企业管理系统，按照系统相关提示和要求在线填写山东省企业研究开发财政补助资金申请表（参照附件2）等内容，企业所填报的年度销售收入、研发投入、研发费用加计扣除总额等数据应与企业所得税年度纳税申报表相应数据一致，数值不四舍五入。申请重点高新技术领域（含集成电路领域）补助企业还需填报《关于企业所属重点高新技术领域情况说明》（参照附件3）并附企业知识产权等相关材料，否则补助标准按基准比例执行。全部填写完毕后由企业管理账号审核提交，最终经设区市科技局审核通过后提交至省科技厅。

（三）审核推荐。市科技局会同财政、税务部门参考企业研究开发费用加计扣除申报等基础信息，对当地企业补助资金申报情况进行综合审查（可视情况进行实地核实），确定补助对象与补助金额。请各市科技局务必于9月2日前将推荐函（三部门会签）和《山东省企业研究开发财政补助资金申请汇总表》（见附件4）报送省科技厅，两项文件各一式三份。

3、 Regarding requirements

（一）此次申报工作时间紧、任务重，各市科技、财政、税务部门要高度重视，切实增强大局意识、服务意识，将高质量落实企业研究开发财政补助政策作为服务企业研发创新的重要举措，指定专人负责，根据《补助办法》和本通知要求，积极指导和帮助符合条件的企业享受补助政策。

（二）各市有关部门要认真履行审核职责，严格审核把关。同时，要按照《关于建立财政涉企资金“绿色门槛”制度的实施意见》（鲁财资环〔2019〕11号）要求，加强与当地生态环境、节能等主管部门的信息沟通，确保推荐申请补助企业符合财政资金支持范围。

(III) enterprises applying for financial subsidies shall be responsible for the authenticity of the data and materials submitted.

（四）企业网上申报系统开启时间为：2021年8月20日。

各市审核提交截止时间为2021年9月2日17：00，届时系统将自动关闭。请申请补助企业和各市管理部门合理安排申报、审核提交时间，避免临近系统关闭时集中上传或审核，由于上传或审核时间问题造成的后果由申请补助企业和各市管理部门自行负责。

4、 Submit address and contact information

各市推荐文件报送地址：济南市高新区舜华路607号科技大厦611室

政策咨询：

各市科技局业务咨询电话（见附件1）

省科技厅高新处：0531-66777329 0531-66777331

省财政厅科教处：0531-82669901