(a) has a significant role in promoting economic development, can unite the scientific and technological strength of the central and local parties, form an overall advantage, and significantly improve the level of industrial technology and economic benefits;
(two) to adjust the economic structure, industrial structure and product structure, cultivate new industries, form pillar industries and high-quality products, and have international economic competitiveness;
(three) the rational development and utilization of resources, save energy, improve efficiency, reduce consumption and prevent environmental pollution;
(four) high technology content and large market capacity, which have obvious effects on the formation of high-tech industries or the development of export products;
(5) Promoting the industrial transformation of the old industrial base;
(six) to promote high-yield, high-quality and efficient agriculture and rural economic development;
(seven) to speed up the social and economic development of ethnic minority areas and poverty-stricken areas. Article 3 Project transformation under any of the following circumstances is prohibited:
(a) polluting the environment, wasting resources, destroying the ecological balance and endangering life and health;
(2) Laws and regulations restrict, eliminate or prohibit the use within a time limit;
(3) Damaging the national interests or social public interests; Article 4 Enterprises are encouraged to establish and improve enterprise scientific and technological development institutions according to market demand, introduce and absorb scientific and technological achievements, transform traditional industries with high-tech achievements, and accelerate the industrialization of high-tech achievements.
The expenses incurred by enterprises in research, development, application and promotion of new products, technologies and new processes shall be included in the management expenses according to the actual amount; Key equipment and testing instruments purchased by enterprises for the development of new technologies and new products, if the unit price of a single unit is less than 65,438+10,000 yuan, can be amortized in one lump sum or in installments and included in the management expenses. Article 5 People's governments at all levels shall gradually establish technical innovation or technical service institutions to cultivate scientific and technological achievements and promote the transformation of scientific and technological achievements. Encourage enterprises and institutions to establish intermediate or industrial test bases and expand the scale of scientific research and development. For those included in the pilot base construction plan at or above the municipal level, the fixed assets investment direction adjustment tax shall be subject to zero tax rate. The local government shall give support to the venues needed for the operation of private technology enterprises.
Encourage private scientific and technological enterprises to contract, merge, lease or buy other enterprises including state-owned enterprises. The enterprise can be regarded as a newly established private technology enterprise and enjoy relevant preferential treatment. Encourage private scientific and technological enterprises to earn foreign exchange through export, and grant the right to operate foreign trade according to relevant regulations upon application. Article 6 Strengthen the popularization of agricultural technology, develop high-yield, high-quality and efficient agriculture, and encourage agricultural scientific research, education and popularization units to implement the transformation of agricultural scientific and technological achievements independently or in cooperation with other units.
In order to promote the transformation of scientific and technological achievements, agricultural scientific research institutions can independently research and develop or cooperate with other units to develop and examine excellent varieties according to law. Agricultural scientific research institutions and agricultural institutions of higher learning have the conditions, approved by the provincial agricultural administrative department, and issued a hybrid seed business license. Seventh people's governments at all levels for capital construction and technological transformation, a certain proportion should be used for the transformation of scientific and technological achievements; Not less than 50% of the funds used for science and technology should be used for the transformation of scientific and technological achievements. Article 8 People's governments at all levels shall set up scientific and technological achievements transformation funds or risk funds in accordance with the relevant provisions of the state, and the sources of funds shall be provided by people's governments at all levels, enterprises and institutions, and other organizations and individuals.
People's governments at all levels shall set aside not less than 30% of the financial investment in science and technology in the current year for the establishment of scientific and technological achievements transformation funds or development funds.
Adhere to the diversification of investment subjects, encourage domestic and foreign organizations or individuals to set up scientific and technological achievements transformation funds in our province to fund the transformation of scientific and technological achievements. Article 9 Commercial banks and policy banks shall, according to the national industrial policies and operational requirements, ensure that the scale of special loans for scientific and technological development issued by superior banks is fully implemented, and increase scientific and technological achievements year by year to transform working capital loans according to the capital situation. Article 10 Insurance institutions are encouraged to carry out insurance business for the transformation of scientific and technological achievements. Eleventh of the scientific and technological achievements transformation activities to implement preferential tax policies. The transformation of scientific and technological achievements shall enjoy the following preferential treatment in addition to the tax reduction, exemption and tax refund stipulated by the national tax law and relevant departments of the State Council:
(1) It is really difficult for agricultural scientific research institutions, agricultural colleges and agricultural technology popularization units to pay business tax and enterprise income tax on other incomes except technology transfer, technical consultation, technical service, technical training and technical contracting. Approved by the financial department at the same level, the tax shall be paid first and then returned by the financial department, and the returned funds shall be used exclusively for technology promotion and new technology development.
(2) Within three years from the date when the first patented invention product produced in introspection is put into production, and within two years from the date when the patented utility model product and the new product recognized as having advanced domestic level are put into production, 50% of the newly added value-added tax is returned to the enterprise.
(three) the new income tax and new value-added tax belonging to the local part of the high-tech products recognized by the province and the high-tech digestion and absorption innovation projects introduced by high-tech enterprises can be returned to the enterprises by the government within three years from the date of production. After the expiration of tax reduction or exemption for high-tech enterprises according to regulations, if the output value of export products reached more than 70% in that year, 50% of the income tax payable for their export high-tech products will be given preferential treatment after three years.
(4) Enterprises and institutions whose annual net income from technology transfer is less than 300,000 yuan, and the income from technical training, technical consultation and technical services related to technology transfer are temporarily exempted from enterprise income tax; Newly established enterprises engaged in consulting industry, information industry and technical service industry shall be exempted from enterprise income tax from the first year to the second year as of the date of establishment. Technology transfer business tax shall be taken care of according to the current preferential tax policies. Tax cuts must be earmarked for technological development.