Shandong Provincial Department of Science and Technology: Notice on Organizing the Application for Financial Subsidies for Enterprise Research and Development in Shandong Province in 2025

Municipal science and technology bureaus, relevant units:

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. According to the Implementation Measures for Financial Subsidies for Enterprise Research and Development in Shandong Province (Lukezi [2025] No. 25, hereinafter referred to as the "Subsidy Measures") and other relevant regulations, the application for financial subsidies for enterprise research and development in Shandong Province for the year 2025 is now being carried out. The relevant matters are notified as follows:

1、 Subsidy recipients and standards

（1） In 2024, eligible enterprises in Shandong Province (excluding Qingdao City) shall implement the subsidy conditions and standards in accordance with the Implementation Measures for Financial Subsidies for Enterprise Research and Development in Shandong Province (Lukezi [2022] No. 45).

Subsidized enterprises must meet the following conditions:

1. High-tech enterprises in Shandong Province (excluding Qingdao) or enterprises in the national science and technology small and medium-sized enterprise information database in 2024.

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 2024. Enterprises with sales revenue of over 200 million yuan in 2024 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 2024 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.

Subsidy standard:

Enterprises with sales revenue of over 200 million yuan in 2024 will receive subsidies based on a certain proportion of their newly added R&D expenses plus deducted expenses compared to the previous year; Enterprises with sales revenue below 200 million yuan (inclusive) in 2024 will receive subsidies based on a certain proportion of the total amount of R&D expenses plus deductions enjoyed in the current year. Based on the annual fiscal budget arrangement, determine a unified subsidy ratio, with a maximum subsidy ratio of 5%.

2. In the field of integrated circuits, enterprises will receive a subsidy of 10% of the total amount of research and development expenses plus deduction for the current year.

3. The maximum annual subsidy for a single enterprise is 5 million yuan, and those below 10000 yuan will not be subsidized.

（2） In 2024, eligible enterprises in Qingdao City shall implement the subsidy conditions and standards in accordance with the Implementation Measures for Financial Subsidies for Enterprise Research and Development in Shandong Province (Lukezi [2025] No. 25).

Subsidized enterprises must meet the following conditions:

1. High tech enterprises within the validity period of Qingdao City or enterprises included in the 2024 National Science and Technology based Small and Medium sized Enterprise Information Database.

2. The enterprise has applied for the R&D expense deduction policy before the end of the annual settlement and payment in both 2024 and 2025 as required. The R&D investment in 2024 is over 1 million yuan, and has increased compared to 2023.

3. For enterprises with sales revenue exceeding 200 million yuan in 2024, the proportion of R&D investment to sales revenue must reach 4% or more; Enterprises with sales revenue of less than 200 million yuan in 2024 must have R&D investment accounting for at least 6% of their sales revenue.

4. The enterprise has no record of illegal or irregular activities, has a good scientific research integrity status, and there is no situation where the "green threshold" system is not supported.

5. If it is an integrated enterprise, on the basis of meeting the above four conditions, it must also truthfully fill in the 2024 R&D statistical annual report of the enterprise in accordance with the requirements of the "Enterprise (Unit) R&D Activity Statistical Reporting System".

Subsidy standard:

Enterprises with sales revenue exceeding 200 million yuan in 2024 will receive a certain proportion of subsidies for the incremental R&D investment in 2024; Enterprises with sales revenue below 200 million yuan in 2024 will receive subsidies for their research and development investment in 2024 according to a certain proportion. Based on the annual fiscal budget arrangement, determine a unified subsidy ratio, with a maximum subsidy ratio of 5%.

2. Enterprises in the integrated circuit field will receive a subsidy of 10% for their research and development investment in 2024.

3. Small and medium-sized enterprises that will be recognized as high-tech enterprises for the first time in 2024 will receive a minimum subsidy of 100000 yuan.

4. The maximum annual subsidy for a single enterprise is 5 million yuan, and those below 10000 yuan will not be subsidized.

5. For the same enterprise that meets multiple subsidy standards mentioned above, subsidies will be given according to the principle of "high priority, no duplication".

2、 Workflow

（1） Enterprise declaration. Each city's science and technology bureau shall organize eligible enterprises to apply through the Shandong Provincial Science and Technology Cloud Platform in accordance with the "Subsidy Measures" and the requirements of the application notice. Relevant enterprises can log in to the system through the legal representative of the unit or the cloud platform set up by the legal representative of the unit (website: https://cloud.kjt.shandong.gov.cn/ ）Afterwards, find the online hall - platform - Shandong Province Science and Technology Enterprise Management System, follow the relevant prompts of the system, fill in the subsidy information online, upload supporting materials (cover of the "Annual Enterprise Income Tax Declaration Form of the People's Republic of China" (Class A) for 2023 and 2024, first page of Form A100000, first page of Form A107012, please be sure to upload the original PDF version downloaded from the annual enterprise income tax declaration system, Attachment 4), the system will automatically recognize and display the relevant data, and if the enterprise confirms that the subsidy information in the system is correct, download the confirmation form and commitment letter, stamp and upload them (Attachment 5), and click submit confirmation. Enterprises applying for subsidies in the field of integrated circuits also need to fill out the "Explanation of Relevant Information of Integrated Circuit Enterprises" (Attachment 3) and attach relevant proof materials such as intellectual property rights of the enterprise in the technical field. If they do not fill in or the proof is insufficient, the unified subsidy ratio will be implemented. After all the information is filled in and self evaluated as correct, it will be reviewed and submitted by the enterprise management account.

（2） Review and recommend. Each city's science and technology bureau, in conjunction with its own finance department, will review the subsidy application information of local enterprises one by one. Enterprises that pass the review will be listed as potential subsidy recipients. Each city must recommend potential subsidy recipients and submit three copies of the recommendation letter and the "Shandong Province Enterprise Research and Development Financial Subsidy Fund Confirmation Summary Table" (Attachment 6) to the Provincial Department of Science and Technology before July 15th.

3、 Regarding requirements

（1） Highly valued. Each city's science and technology bureau should effectively enhance their overall awareness and service awareness, regard the high-quality implementation of enterprise research and development financial subsidy policies as an important measure to serve enterprise research and development innovation, designate dedicated personnel to be responsible, and actively guide and assist eligible enterprises in applying for subsidies in accordance with the "Subsidy Measures" and the requirements of this notice.

（2） Strict review. Relevant departments in each city should conscientiously fulfill their audit responsibilities and strictly review and control the subsidy conditions. Focus on verifying whether the declared information of the enterprise is consistent with the annual tax declaration form data of the enterprise income tax.

（3） Strictly control the timeline. The system will be launched at 9:00 on June 9, 2025, the deadline for enterprise application is 17:00 on July 4, and the deadline for city review is 24:00 on July 11. Please arrange the confirmation and review submission time reasonably by the management departments of each city to avoid centralized uploading or review near the system shutdown. Any consequences caused by uploading or reviewing time issues shall be the responsibility of the relevant enterprises and the management departments of each city. The relevant enterprises shall be responsible for the authenticity, completeness, validity, and consistency of the data and materials submitted.

4、 Submit address and contact information

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

Technical support hotline: 0531-51751080

Please refer to Attachment 1 for business consultation phone numbers.

Attachment:

1. Consultation hotline for enterprise R&D subsidy business

2. Application Form for Financial Subsidies for Enterprise Research and Development in Shandong Province (Reference Template)

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

4. Example table of supporting materials uploaded by enterprises

5. Template for Commitment Letter

6. Summary Table of Recommended Financial Subsidies for Enterprise Research and Development in Shandong Province

Attachment download: