Notice from the Finance Department of Shandong Province on Issuing Several Fiscal Policies to Further Support the High Quality Development of the Private Economy
Lu Cai Ban Fa [2025] No. 8
Municipal finance bureaus, provincial finance directly managed county (city) finance bureaus, relevant provincial departments and units:
In order to support the healthy and high-quality development of the private economy, with the approval of the Provincial Party Committee and Provincial Government, the "Several Fiscal Policies for Further Supporting the High Quality Development of the Private Economy" are now being issued. Please implement them according to the division of responsibilities.
Shandong Provincial Department of Finance
June 9, 2025
(This article has been edited)
Further support the high-quality development of the private economy
Several fiscal policies
In order to thoroughly implement the important deployment of the Party Central Committee and the State Council on promoting the healthy and high-quality development of the private economy, as well as the relevant requirements of the Provincial Party Committee and the Provincial Government, and further improve the coverage and accessibility of fiscal policies benefiting enterprises, the following fiscal policies are proposed.
1、 Encourage private enterprises to innovate in technology
1. Encourage private enterprises to undertake major scientific and technological innovation projects. The provincial finance will allocate funds to support the implementation of about 100 major scientific and technological innovation projects annually, based on a maximum budget of 20% of the project amount. Private enterprises will be encouraged to collaborate with universities and research institutes to carry out major scientific and technological breakthroughs in the independent and controllable industrial and supply chains, breaking through the technical difficulties of industry bottlenecks. Agricultural projects can receive subsidies up to a maximum of 35%. (Led by the Provincial Department of Science and Technology and the Provincial Department of Finance)
2. Support private enterprises to strive for high-level innovation platforms. The provincial finance will raise funds to support private enterprises in leading the creation of major innovation platforms such as technology innovation centers. For newly upgraded national level major innovation platforms, provincial-level supporting funds shall be provided in accordance with relevant regulations; If there is no national requirement for supporting funds, the provincial level will provide 10 million yuan in funding support in accordance with relevant regulations. (Led by the Provincial Department of Science and Technology, Provincial Development and Reform Commission, Provincial Department of Industry and Information Technology, and Provincial Department of Finance)
3. Support private enterprises in implementing major industrial breakthroughs in the transformation of old and new driving forces. The provincial finance will allocate funds, with a focus on the "Top Ten Industries" and green and low-carbon fields, to support a batch of major industrial research projects for the transformation of old and new driving forces every year, and provide certain subsidies for each project based on the evaluation results. (Led by the Provincial Development and Reform Commission and the Provincial Department of Finance)
4. Support private enterprises to increase their investment in research and development. The provincial finance will allocate funds to provide graded and classified subsidies for the R&D investment of eligible private enterprises in the previous year, with a maximum subsidy ratio of 5%; For enterprises in the field of integrated circuits, a subsidy of 10% of their R&D investment from the previous year will be provided. The maximum annual subsidy for a single enterprise is 5 million yuan. (Led by the Provincial Department of Science and Technology and the Provincial Department of Finance)
5. Support the construction of leading incubators for private enterprises. Support private enterprises with conditions to focus on emerging industries and future industry construction leading incubators, and incubate and cultivate hard technology enterprises with high quality. For recognized incubators, the provincial finance will provide a one-time subsidy of up to 2 million yuan per household based on the recognition level. (Led by the Provincial Department of Science and Technology and the Provincial Department of Finance)
6. Support private enterprises in protecting intellectual property rights. The provincial finance will allocate funds to provide subsidies for comprehensive intellectual property protection insurance purchased by enterprises, based on a standard of no more than 60% of the actual insurance premium and a maximum of 400000 yuan. For enterprises that belong to high-value patents or whose insurance target country is a "the Belt and Road" co construction country or region, the premium subsidy proportion will rise by up to 10% and the maximum subsidy will be 500000 yuan. (Led by the Provincial Market Supervision Bureau and the Provincial Department of Finance)
7. Support private enterprises to accelerate the industrialization of innovative drugs and medical devices. The provincial finance will allocate funds for the conversion of innovative drugs that have completed Phase I, II, and III clinical trials. After evaluation, a maximum of 40% of the R&D investment will be given support of up to 10 million yuan, 20 million yuan, and 30 million yuan, respectively. The cumulative annual support amount for a single enterprise shall not exceed 100 million yuan. Medical device products that enter the special review process for national innovative medical devices will receive a maximum support of 2 million yuan. (Led by the Provincial Department of Science and Technology and the Provincial Department of Finance)
8. Support private enterprises to use shared scientific research facilities and instruments. For small and medium-sized enterprises and entrepreneurial teams that use shared scientific research facilities and instruments to carry out scientific and technological innovation activities within the administrative area of Shandong Province, the provincial finance will provide innovation voucher subsidies based on a maximum cost of 60% for scientific and technological innovation activities and a maximum of 500000 yuan per year for enterprises with the same actual controller. (Led by the Provincial Department of Science and Technology and the Provincial Department of Finance)
2、 Promote the intelligent transformation of private enterprises
9. Support private enterprises to participate in the construction of data infrastructure. For data infrastructure projects constructed by private enterprises that meet the definition of national and provincial data management departments and have achieved significant results in supporting "Digital China" and "Digital Strong Province", the provincial finance will provide a one-time reward of up to 10 million yuan for individual "benchmark" projects and up to 5 million yuan for "leading" projects. (Led by Provincial Big Data Bureau and Provincial Department of Finance)
10. Implement "computing power vouchers" rewards and subsidies. For private enterprises that purchase or provide artificial intelligence computing power in accordance with regulations and have achieved significant application results, the provincial finance will provide rewards and subsidies up to 5% of the actual execution amount of their computing power procurement contract. The cumulative amount of rewards and subsidies for a single enterprise's supply and demand for computing power shall not exceed 5 million yuan. (Led by Provincial Big Data Bureau and Provincial Department of Finance)
11. Support private enterprises to carry out industrial software research and development and promote its application. A comprehensive evaluation will be conducted on the product research and development, application promotion, and other aspects of enterprises, including private enterprises, focusing on research and development design, production control, and business management. A batch of industrial software research and development promotion projects will be selected annually, and the provincial finance will award a maximum of 3 million yuan per project. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
12. Support private enterprises to create national level digital transformation benchmarks. For the private enterprises newly selected as the national "double crossing" industrial Internet platform, "digital pilot" enterprises, manufacturing digital transformation promotion center, characteristic professional industrial Internet platform and other benchmark enterprises in the previous year, the provincial finance will give one-off subsidies of up to 5 million yuan, 2 million yuan, 2 million yuan and 1 million yuan respectively. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
13. Support private enterprises to undertake the "unveiling and leading" project of digital transformation in the manufacturing industry. For private enterprises that undertake the pilot work of "unveiling and leading" digital transformation according to regulations and complete the construction tasks after acceptance and evaluation, the provincial finance department will give rewards and subsidies according to classification. Among them, for technology empowerment projects, a one-time bonus of up to 1 million yuan will be given in stages, not exceeding 30% of the project investment; For chain transformation projects, a one-time bonus of up to 2 million yuan will be given based on merit, with no more than 30% of the project investment; For carrier empowerment projects, a one-time bonus of up to 2 million yuan will be given based on merit, with a maximum of 30% of the actual operating cost. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
14. Implement rewards for innovative applications in the metaverse. Encourage private enterprises to cultivate and create innovative "famous products" and application "famous scenes" in the metaverse, drive the breakthrough development of the metaverse industry, select a group of excellent innovative products and application scenarios with strong demonstration effects, and give a one-time reward of up to 1 million yuan for each. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
3、 Assist in the upgrading of private economy industries
15. Implement the "Special Loan for Technological Transformation" with interest subsidies. For major industrial technological transformation projects of private enterprises included in the provincial-level technological transformation guidance directory project library, and the project implementation subject has signed a project loan contract with the bank, and the actual loan amount (annual loan amount not less than 30 million yuan) and loan interest have been incurred, the provincial finance will provide a discount of no more than 35% of the latest one-year loan market quotation rate (LPR), with a discount period not exceeding 3 years. The cumulative discount for the same project is up to 20 million yuan. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
16. Implement subsidies for technological transformation and equipment updates. Focusing on key industries such as petrochemicals, steel, non-ferrous metals, building materials, machinery, automobiles, light industry, textiles, etc., the provincial finance will provide a maximum subsidy of 5 million yuan to private enterprises for the purchase costs of research and development, production, testing, energy consumption, power transmission and distribution equipment, as well as supporting software systems, intellectual property, scientific and technological achievements involved in the technological transformation process (the single purchase cost should be above 100000 yuan, and the total purchase cost should not be less than 10 million yuan). The standard is not more than 10% of the purchase cost, and the maximum subsidy for a single enterprise is 5 million yuan. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
17. Implement the "three first" insurance compensation. For private production enterprises that purchase the "three first" comprehensive insurance for the products listed in the provincial-level "Guidelines for the Promotion and Application of the First Set of Technical Equipment", "Guidelines for the Demonstration of the First Batch of Key New Materials", and "Guidelines for the Promotion and Application of the First Edition of High end Software", the provincial finance will provide the enterprise with an annual premium subsidy of up to 5 million yuan, not exceeding 80% of the actual premium paid. Single enterprises can enjoy insurance compensation for up to 3 types of products. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
18. Implement national level specialized and innovative "Little Giant" awards and subsidies. Focusing on key industrial chains, the "six basics" of industry, strategic emerging industries, and future industrial fields, the provincial finance will coordinate central transfer payment funds and provide a three-year maximum of 6 million yuan in subsidies to national level specialized, refined, special and new key "little giant" private enterprises. (Led by the Provincial Department of Industry and Information Technology and the Provincial Department of Finance)
19. Implement subsidies for the purchase and application of agricultural machinery. The provincial finance will raise funds to provide a maximum subsidy of 40% to agricultural production and operation organizations and farmers who purchase key machinery such as deep plows, high-performance seeders, and large-scale intelligent high-end joint harvesting machinery and engage in agricultural production. In principle, each agricultural production and operation organization and farmer will receive a maximum subsidy of 1 million yuan and 500000 yuan per year based on the amount of machinery purchased. (Led by the Provincial Department of Agriculture and Rural Affairs and the Provincial Department of Finance)
20.实施乡村振兴投资项目奖补。对民营企业年实际新增投资1亿元以上的乡村振兴项目，省、市、县财政按5:3:2的比例，给予实际新增投资额1%的奖补，单个项目最高奖补1000万元。（省农业农村厅、省财政厅牵头）
21.支持民营企业主导或参与标准制定。对民营企业主导制修订的高水平国际、国家标准，每项分别给予最高40万元、20万元补助；对建设完成并通过评估的高质量国家级、省级标准化试点项目，每项分别给予最高20万元、10万元补助。（省市场监管局、省财政厅牵头）
四、推动民营服务业量质齐升
22.支持民营企业承担服务业重点项目建设。省财政安排资金，每年择优支持不少于200个现代服务业重点项目和新增纳统服务业企业重点项目，每个项目补助30万元至100万元，其中民营企业参与申报比例原则上不低于50%。对符合条件的海洋服务业重点项目，每个项目最高补助300万元。（省发展改革委、省海洋局、省财政厅牵头）
23.实施海洋服务业企业贷款贴息。省财政安排资金，对符合条件的民营海洋服务业企业新增经营性、生产性银行贷款，按照最新1年期贷款市场报价利率（LPR）的40%，给予一次性贴息支持，每个企业每年最高50万元。（省海洋局、省财政厅牵头）
24.支持民营养老、家政服务机构运营。省财政安排资金，对投入运营满1年且提供普惠养老服务，经评估达到1级及以上的民办养老机构，参照每名老年人每月不低于200元的指导标准，结合机构等级评定结果给予差异化奖补。对符合条件的家政服务机构，为本机构16至60周岁就业人员购买意外伤害保险或含意外伤害保险的商业综合保险，各市按照每人每年最高100元标准，据实予以补贴。（省民政厅、省人力资源社会保障厅、省财政厅牵头）
25.支持民营视听制作机构创作精品内容。省财政安排资金，对广播电视节目社会制作经营机构创作的视听节目、公益广告等列入省重点项目或规划，获得国家、省级奖项或在全国头部平台播出且形成较大影响力的，给予最高300万元的扶持和奖励。（省广电局、省财政厅牵头）
五、增强民营外贸企业发展动能
26.实施“鲁贸贷”融资业务。鼓励金融机构向中小微外贸企业提供优惠利率贷款，对于贷款发生的本金损失，经信保赔付后，剩余本金损失由省财政和承办银行按规定比例共同分担，省财政最高分担90%。（省商务厅、省财政厅牵头）
27.鼓励企业参加境外重点展会。实施“万企出海 鲁贸全球”国际市场开拓计划，鼓励民营企业开拓国际市场。（省商务厅、省财政厅牵头）
六、支持民营企业引才聚才
28.支持民营企业“一事一议”引进顶尖人才。省财政每年安排资金，对引进“一事一议”顶尖人才给予综合资助或股权投资支持。在支持期内，按规定给予人才个人补助。（省委组织部、省科技厅、省财政厅牵头）
29.支持民营企业引育领军人才。省财政每年安排资金，对企业以及产业领域相关实验室（中心）、新型研发机构等引进培养的高层次领军人才、蓝色人才团队等给予综合资助或个人补助支持。（省委组织部、省财政厅牵头，省发展改革委、省科技厅、省工业和信息化厅、省人力资源社会保障厅配合）
30.支持重点扶持区域民营企业引进急需紧缺人才。省财政安排资金，对民营企业入选重点扶持区域引进高水平人才项目给予分期补助。（省发展改革委、省财政厅牵头）
七、拓展民营企业融资渠道
31.加大省级引导基金对天使基金出资力度。发挥省新旧动能转换基金引领带动作用，进一步构建产业投资类、创业投资类基金群，更大力度支持民营经济。其中，将省级引导基金对天使基金出资比例提高至40%，省、市、县（市、区）政府共同出资比例放宽至60%。（省财政厅牵头，省发展改革委等有关部门配合）
32.引导更多基金投向初创民营企业。省新旧动能转换基金加大对省内民营企业种子期、初创期的科技型、创新型项目的支持力度，基金增值收益可全部让渡给其他出资人和基金管理机构。（省财政厅牵头，省发展改革委、省工业和信息化厅等有关部门配合）
33.实施创业担保贷款贴息。对符合条件的个人和小微企业申请创业担保贷款，市、县财政部门统筹上级财政转移支付资金和同级财政资金，按照实际贷款利率的50%给予贴息，贷款利率上限为LPR+50BPs，其中LPR为1年期贷款市场报价利率，减轻创业群体融资负担。（省人力资源社会保障厅、省财政厅牵头）
34.实施供应链金融奖励。省财政安排资金，对符合条件的供应链金融核心企业，在预算额度内，分别按照不超过年度应收账款确权融资金额0.05%、商业汇票签发增长量0.1%、供应链票据签发增长量0.2%的标准给予奖励，加快核心企业信用向民营中小微企业传导释放。（人民银行山东省分行牵头，省工业和信息化厅、省财政厅、省交通运输厅、省商务厅配合）
35.鼓励民营企业开展政府采购合同融资。实施“政采贷”，支持参与政府采购并中标的中小企业供应商，以政府采购合同为信用担保，从金融机构获得无抵押、低利率、简单快捷的融资服务。（省财政厅牵头）
36.实施财政资金股权投资。省财政采取股权投资方式，支持引领作用强、事关长远的重大成果转化、重大创新工程和产业转型的民营企业投资项目，财政资金参股比例最高可达被投资企业总股本的25%。对技术改造、工业互联网、数字经济等项目，以注资引导投资方式予以支持；对关键核心技术攻关和科技成果转化项目，以注资引导投资、先投后股、拨投结合等方式予以支持；对新建或改造陆基水产养殖设施、深远海养殖装备等项目，以委托投资方式予以支持，每家企业最高2000万元。（省财政厅牵头，省科技厅、省工业和信息化厅、省农业农村厅配合）
37.支持民营粮食企业融资增信。省财政安排资金，引导民营粮食企业共同出资，设立省级粮食收购贷款信用保证基金，推动贷款银行按照不超过企业缴存资金10倍的额度，为粮食企业市场化收购提供融资支持。（省粮食和储备局、省财政厅牵头）
38.实施科技成果转化贷款风险补偿和贷款贴息。省、市财政共同出资，支持银行为民营企业发放科技成果转化贷款。对首次纳入科技成果转化贷款备案并按时还本付息的民营企业，省财政按实际支付利息的40%，给予最高50万元一次性贴息；对合作银行符合条件的贷款不良本金损失，省财政给予最高45%的风险补偿，市财政风险补偿比例不低于同笔贷款不良本金的省级风险补偿比例。（省科技厅、省财政厅牵头）
39.实施大规模设备更新贷款贴息。对民营企业纳入工业和信息化、农业农村、交通运输等部门设备更新贷款备选项目清单，且银行向其发放的贷款获得中国人民银行科技创新和技术改造再贷款支持的项目贷款，省财政统筹中央转移支付资金给予贴息1.5个百分点，贴息期限不超过两年。（省财政厅牵头，省发展改革委、省工业和信息化厅、省交通运输厅、省农业农村厅、人民银行山东省分行等有关部门配合）
40.强化融资信用服务平台功能作用。省财政安排资金，推动省市融资信用服务平台加强信息联通，引导银行、担保等金融机构和中小微企业登录平台、线上对接，提高融资效率，对年度撮合交易综合排名前5的融资平台给予适当奖励。（省发展改革委牵头，省财政厅、人民银行山东省分行配合）
八、构建公平竞争的政府采购环境
41.消除政府采购市场准入门槛。落实政府采购公平竞争原则，破除所有制歧视和隐性壁垒。常态化排查清理政府采购领域排斥和限制公平竞争行为，制定政府采购负面清单，禁止以所有制性质、企业注册地址、市场占有率、特定行政区域或特定行业业绩、取得非强制资质认证、设立本地分支机构等条件限制民营企业参加政府采购活动。（省财政厅牵头）
42.扩大中小企业政府采购市场份额。对政府采购限额标准以上，200万元以下的货物和服务采购项目、400万元以下的工程采购项目，适宜由中小企业提供的，政府采购预算全部预留，专门面向中小企业采购。超过200万元的货物和服务采购项目、超过400万元的工程采购项目，适宜由中小企业提供的，预留该部分采购项目预算总额的45%以上，专门面向中小企业采购，其中预留给小微企业的比例不低于70%。（省财政厅牵头）
43.加大中小企业政府采购评审优惠力度。对未预留份额面向中小企业采购的项目，以及预留份额项目中的非预留采购包，货物、服务采购项目给予竞标小微企业的评审价格扣除优惠提高至10%—20%。大中型企业与小微企业组成联合体或大中型企业向小微企业分包的，评审优惠幅度提高至4%—6%。（省财政厅牵头）
九、防范和解决拖欠民营企业账款
44.强化拖欠民营企业账款常态化源头防控。加强政府投资项目资金筹措来源审核，硬化预算执行刚性约束，未纳入预算安排的政府支出事项、未按规定履行审批的项目，一律不得实施。机关、事业单位使用财政资金从中小企业采购货物、工程、服务，应当严格按照批准的预算执行，不得无预算、超预算开展采购。政府投资项目所需资金应当按照规定确保落实到位，不得由施工单位垫资建设。对已纳入预算且启动实施的政府投资和项目采购，不得将项目资金挪作他用。机关、事业单位不得要求中小企业接受不合理的付款期限、方式、条件和违约责任等交易条件。（省工业和信息化厅、省发展改革委、省财政厅牵头，各有关部门单位配合）
45.推动解决机关事业单位拖欠企业账款问题。积极落实国家政策要求，支持地方政府机关、全额拨款事业单位加快加力清理拖欠企业账款。（省财政厅、省工业和信息化厅牵头，各有关部门单位配合）
46.用好化债政策支持清理民营企业欠款。指导各地用好化债政策，偿还符合条件的拖欠民营企业账款。（省财政厅、省工业和信息化厅牵头，各有关部门单位配合）
十、提升财政政策的便利度和可及性
47.支持深化惠企政策“直达快享”改革。推进财政奖补资金惠企政策“直达快享”改革，完善政策资金便利化兑付机制，优化业务办理流程，精简财政涉企资金申请、审核、拨付环节，推动更多惠企政策资金“直达”企业，最大限度提升惠企政策资金兑付效率。（省发展改革委、省财政厅牵头，各有关部门单位配合）
48.支持开展民营经济高质量发展突出贡献奖评选表彰。省财政安排资金，对评选出的突出贡献民营企业、集体，分别授予“山东省民营经济高质量发展突出贡献企业”“山东省民营经济高质量发展突出贡献集体”称号；对评选出的突出贡献个人，授予“山东省民营经济高质量发展突出贡献个人”称号，并颁发证书、奖金，大力弘扬企业家精神，营造支持民营经济发展的浓厚氛围。（省发展改革委、省财政厅牵头）
49.保障企业公平享受财政政策权益。省财政安排资金，支持搭建民营经济数字化服务平台，开展产业链图谱研究，精准推介民营经济发展财政政策。落实公平竞争审查制度，及时清理违反市场公平竞争的文件，加强对新增涉及经营者经济活动的财政地方性法规、规章、规范性文件及政策措施的公平竞争审查力度，保障民营企业公平享受政策权益。（省发展改革委、省工商联、省财政厅、省市场监管局牵头）
50.规范涉企财会监督行为。推行“阳光联合检查”，落实“双随机、一公开”要求，制定跨部门综合监管抽查检查计划，实现“一次进门、全面体检”，避免多头重复检查。严格涉企检查程序，依托“山东省涉企行政检查平台”实现涉企行政检查“事前备案、计划匹配、扫码入企、全程留痕、事后评价”，坚决杜绝入企“乱检查”行为，打造“无事不扰”监管环境。（省财政厅、省司法厅牵头，各有关部门单位配合）
以上财政政策实施期限为2025-2027年，有具体实施期限的按照相关规定执行。
信息来源：山东省财政厅
