Notice on Organizing the Declaration of Financial Subsidy Funds for Enterprise Research and Development in Shandong Province in 2020
Science and Technology Bureau, Finance Bureau, and Taxation Bureau of each city:
In order to stimulate the innovation vitality of enterprises and strengthen the guiding role of financial science and technology funds, according to the measures for the implementation of financial subsidies for enterprise research and development in Shandong Province (hereinafter referred to as the "measures"), the declaration of financial subsidies for enterprise research and development in Shandong Province in 2020 is organized and carried out. The relevant matters are notified as follows:
1、 Subsidy recipients and standards
(I) subsidized enterprises must also meet the following conditions:
1. Resident enterprises registered in Shandong Province (excluding Qingdao City) with sound accounting;
2. The research and development activities carried out by the enterprise are in line with the scope of the national R & D expenses pre-tax deduction policy, and have declared to enjoy the annual R & D expenses plus deduction policy;
3. For enterprises with sales revenue of more than 0.2 billion yuan in 2019, R & D investment in 2019 must increase compared with the previous year and account for more than 3% (inclusive) of the current year's sales revenue; For enterprises with sales revenue of less than 0.2 billion yuan (inclusive) in 2019, R & D investment in 2019 must account for more than 5% (inclusive) of the current year's sales revenue.
（2） Subsidy standards
1. Enterprises with sales revenue of more than 0.2 billion yuan in 2019 that meet the above conditions shall be subsidized according to 10% of their newly added R & D expenses plus deduction expenses in 2019 compared with 2018;
2. Enterprises with sales revenue of less than 0.2 billion yuan (inclusive) in 2019 that meet the above conditions shall be subsidized according to 10% of the total amount of research and development expenses plus deduction expenses in 2019;
3. The annual maximum subsidy amount for a single enterprise shall not exceed 10 million yuan, and enterprises less than 10000 yuan shall be subsidized by 10000 yuan.
2. declaration process
(I) submitted to the municipal management measures. According to the provisions of the measures, provincial, municipal and below finance jointly implement financial subsidy funds for enterprise research and development. The municipal science and technology bureaus are requested to report the measures for the management of financial subsidies for research and development of municipal enterprises to the provincial science and technology department for the record before October 30, 2020.
(II) organize enterprises to fill in. In order to facilitate the work of each city, the provincial science and technology department and the provincial taxation bureau have made preliminary calculations on the relevant information of eligible enterprises according to the relevant data declared by the 2018-2019 research expenses plus deduction policy, and the relevant enterprise information will be fed back to each city in the future. On this basis, please organize qualified enterprises to fill in the "Shandong Province Enterprise Research and Development Financial Subsidy Application Form" (see Annex 1).
(III) audit recommendations. The science and technology departments of each city, in conjunction with the finance and taxation departments, review the declaration of local enterprise subsidy funds, determine the subsidy objects, and approve the subsidy amounts at the provincial and municipal levels and below. (See Annex 2, including the counties (cities) directly managed by the provincial finance) and the "Shandong Province Enterprise Research and Development Financial Subsidy Application Form" are officially submitted to the Provincial Department of Science and Technology.
3、 Regarding requirements
The science and technology, finance and taxation departments of all cities in the (I) should attach great importance to it, effectively enhance the overall awareness and service awareness, take the implementation of the financial subsidy policy for enterprise research and development as an important measure to support enterprise innovation in the context of the normalization of the epidemic, and actively guide and help eligible enterprises to fill in relevant information.
The relevant departments of (II) cities should conscientiously perform their audit duties and strictly check the audit. At the same time, cities and counties should arrange budget funds at the corresponding level in combination with the application for financial subsidy funds.
(III) enterprises applying for financial subsidies shall be responsible for the authenticity of the data and materials submitted.
4、 Submit address and contact information
The municipal science and technology bureaus are requested to submit the "Summary of Application for Financial Subsidy Funds for Enterprise Research and Development in Shandong Province" and the "Application Form for Financial Subsidy for Enterprise Research and Development in Shandong Province" (each in triplicate) to the Provincial Science and Technology Department before November 5, 2020, and the electronic version of the relevant documents will be sent to the designated mailbox for sdkjzxqy@shandong.cn.
Address: Room 611, Science and Technology Building, 607 Shun Hua Road, High-tech Zone, Jinan City
Policy Consultation: High-tech Department of Provincial Science and Technology Department 0531-66777329 0531-66777331
Provincial Department of Finance Science and Education 0531-82669901
Enterprise Income Tax Department of Provincial Taxation Bureau 0531-85656356
Attachment:
1. Application Form for Financial Subsidy Funds for Enterprise Research and Development in Shandong Province
2. Summary of Application for Financial Subsidy Funds for Enterprise Research and Development in Shandong Province
Attachment download:
Shandong Provincial Department of Science and Technology
Shandong Provincial Department of Finance
State Administration of Taxation Shandong Provincial Taxation Bureau
20 October 2020
