Shandong Provincial Department of Science and Technology: Notice on Organizing and Implementing the 2024 Financial Subsidies for Enterprise Research and Development in Shandong Province

Lukozi [2024] No. 78

Municipal science and technology bureaus, relevant units:

In order to thoroughly implement the spirit of the Third Plenary Session of the 20th Central Committee of the Communist Party of China, strengthen the dominant position of enterprises in scientific and technological innovation, guide enterprises to increase research and development investment, and stimulate their innovation vitality, in accordance with the relevant provisions of the "Implementation Measures for Financial Subsidies for Enterprise Research and Development in Shandong Province" (Lukezi [2022] No. 45, hereinafter referred to as the "Subsidy Measures"), we now organize the implementation of financial subsidies for enterprise research and development in Shandong Province in 2024. The relevant matters are notified as follows:

1、 Subsidy recipients and standards

（1） Subsidy conditions

Subsidized enterprises must meet the following conditions simultaneously:

1. 山东省境内（不含青岛市）的高新技术企业或2023年国家科技型中小企业信息库入库企业。

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 above designated size are also required to truthfully fill out the National Bureau of Statistics' R&D activity statistical report.

3. Enterprises must carry out business activities and generate sales revenue in 2023. Enterprises with sales revenue of over 200 million yuan in 2023 must increase their R&D investment compared to the previous year and account for at least 4% (inclusive) 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 sales revenue of 200 million yuan or less in 2023 must have R&D investment accounting for at least 6% of their annual sales revenue.

4. Enterprises must have a good reputation for scientific research integrity, and there should be no record of serious scientific research dishonesty during the punishment period. There should be no "green threshold" system that does not support or serious dishonesty records in related social fields.

（2） Subsidy standards

1. 2023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；2023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。结合年度财政预算安排，确定统一补助比例，补助比例最高不超过5%。

2. 集成电路领域企业，按其当年享受研发费用加计扣除费用总额的10%给予补助。

3. 单个企业年度最高补助500万元，不足1万元的不予补助，补助金额四舍五入保留到万元。

2、 Workflow

（一）信息补充、确认。各市科技局根据《补助办法》相关要求，组织企业通过山东省科技云平台对相关信息进行补充、确认。相关企业通过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.kjt.shandong.gov.cn/）后，找到网上大厅-平台-山东省科技企业管理系统，按照系统相关提示要求，在线补充、确认补助信息。企业确认系统补助信息无误的，请直接点击提交确认，并下载确认表盖章上传；若企业认为系统补助信息存在偏差的，请在线据实修订相关数据信息，并提供相应证明材料（修订的数据信息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）。集成电路领域补助企业还需填报《集成电路领域企业有关情况说明》（附件3）并附企业知识产权等技术领域相关证明材料，不填写或证明不充分的按统一补助比例执行。全部信息补充确认完毕并自评无误后，由企业管理账号审核提交。

（二）审核上报。市科技局参考企业研究开发费用加计扣除申报情况、领域情况说明及规上企业国家统计局研发活动统计报表等信息，对当地企业补助资金信息情况进行综合审核，确定补助推荐对象并务必于9月3日前将推荐函连同《山东省企业研究开发财政补助资金确认汇总表》（附件4）各一式三份报送省科技厅。

3、 Regarding requirements

（一）高度重视。各市科技局要切实增强大局意识、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）严格审核。各市有关部门要认真履行审核职责，严格按照补助条件审核把关。重点审核企业修改数据与上传有效税务证明材料是否一致。

（三）严控时间节点。系统开启时间为2024年8月29日9:00，企业在系统补充确认截止时间为2024年9月2日17:00，各市审核截止时间为2024年9月2日24:00。请各市管理部门合理安排确认、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相关企业和各市管理部门自行负责。相关企业须对所提报的数据和材料的真实性、准确性负责。

4、 Submit address and contact information

Address: Room 1115, Science and Technology Building, No. 607 Shunhua Road, High tech Zone, Jinan City

Contact Information

省科技厅高新处：0531-51751263、1266、1173

Technical support hotline: 0531-51751080

各市科技局业务咨询电话（见附件1）

Attachment:

1.各市科技局业务咨询电话

2.山东省企业研究开发财政补助资金信息补充确认表（参考模板）

3. Explanation on the situation of enterprises in the field of integrated circuits (reference template)

4.山东省企业研究开发财政补助资金确认汇总表

Attachment download: