Interim Measures for Financial Management of Technological Innovation Fund for Small and Medium-sized Sci-tech Enterprises Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Budget Law of the People's Republic of China and the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises in order to strengthen the financial management of the technological innovation fund for small and medium-sized scientific and technological enterprises (hereinafter referred to as the "innovation fund") and improve the efficiency in the use of the innovation fund. Notice of xx General Office on Forwarding the Interim Provisions of the Ministry of Science and Technology and the Ministry of Finance on Technological Innovation Fund for Small and Medium-sized Science and Technology Enterprises (Guo Ban Fa []No.) and the relevant provisions of the national financial system.
Article 2 The Innovation Fund is a special fund approved by xx, which is used to support the technological innovation of small and medium-sized scientific and technological enterprises and promote the transformation of scientific and technological achievements. The purpose of setting up innovation fund by the state is to enhance the innovation ability of small and medium-sized scientific and technological enterprises, guide local governments, enterprises, venture capital institutions and financial institutions to invest in technological innovation of small and medium-sized scientific and technological enterprises, and gradually establish a mechanism to support technological innovation of small and medium-sized scientific and technological enterprises in line with the laws of socialist market economy.
Article 3 The innovation fund comes from the central budget. The budget arrangement of the innovation fund shall be determined by the Ministry of Finance according to the central budget and the work plan of the innovation fund. The Ministry of Science and Technology and the Ministry of Finance shall submit a report on the degree implementation to xx.
Article 4 The use and management of innovative funds shall abide by the relevant national laws, administrative regulations and relevant rules and regulations, and follow the principles of honest application, fair acceptance, scientific management, preferential support, openness and transparency, and earmarking.
Chapter II Expenditure Scope
Article 5 The innovation fund is mainly used to support the expenditures needed for technological innovation activities of small and medium-sized scientific and technological enterprises. The specific expenditure scope includes project fees, management fees and other expenses.
Article 6 The project fee refers to the project funds approved by the Ministry of Science and Technology and the Ministry of Finance in accordance with the Guide to Some Key Projects of Technological Innovation Fund for Small and Medium-sized Sci-tech Enterprises. According to the different characteristics of small and medium-sized scientific and technological enterprises and projects, they should be supported by means of free subsidy, loan discount and capital investment. Among them, the amount of free subsidy or loan discount for each project by the Innovation Fund generally does not exceed 1 10,000 yuan, and the amount of a single major project does not exceed 1 10,000 yuan.
(1) Free subsidy
It is mainly used for the necessary subsidies in the research and development and pilot stage of technological innovation projects. Including labor costs, equipment purchase and installation costs, commercial software purchase costs, rental costs, trial production costs, materials costs, fuel power costs, appraisal and acceptance costs, training fees and other costs directly related to technological innovation projects.
(2) Loan discount
It is mainly used to support projects with certain technological innovation, which need to be piloted or expanded to form small batch production, and the bank has lent or has the intention to lend. After the project is established, discount interest funds will be allocated according to the effective loan contract provided by the project undertaking enterprise and the effective interest payment documents during the project implementation.
(three) the specific measures for capital investment shall be formulated separately.
Article 7 Management fees refer to the funds used by the SME Technology Innovation Fund Management Center of the Ministry of Science and Technology (hereinafter referred to as the "Management Center") for the evaluation, evaluation and daily management of innovation fund projects. Including basic expenditures (personnel expenses and daily public funds required for project management) and project expenditures, specifically based on the Measures for the Administration of Basic Expenditure Budget of the Central Level (FB [XX]No.) and the Measures for the Administration of Project Expenditure Budget of the Central Level (FB [~]No.).
Management fees shall be subject to budget and final accounts management. The management fee budget of the management center shall be included in the innovation fund budget after being reported by the Ministry of Science and Technology to the Ministry of Finance for approval. The final accounts of management fees shall be audited and reported to the Ministry of Finance through the Ministry of Science and Technology.
Article 8 Other expenses refer to other expenses related to innovation funds approved by the Ministry of Finance.
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Interim Measures for Financial Management of Technological Innovation Fund for Small and Medium-sized Sci-tech Enterprises Chapter III Project Approval and Fund Appropriation
Article 9 An enterprise shall apply for innovation funds in accordance with the Interim Measures for the Management of Technological Innovation Funds for Small and Medium-sized Sci-tech Enterprises. The management center is responsible for the acceptance, evaluation and supervision of the project.
Tenth enterprises to apply for projects recommended by the Provincial Department of science and technology. Before issuing the recommendation, the financial department at the same level shall be consulted on the project, and the list of recommended projects shall be copied to the provincial financial department for the record.
Eleventh through the acceptance of the project, the management center organized experts and accreditation bodies to review and evaluate. Management center according to the evaluation opinions, in line with the principle of "merit-based support", put forward suggestions on the projects and amount supported by the innovation fund, and report them to the Ministry of Science and Technology and the Ministry of Finance for approval. Approved by the Ministry of Science and Technology and the Ministry of Finance, the project was formally established.
Twelfth innovation fund projects to implement contract management, formal projects by the management center and the project undertaking enterprises, recommended units to sign contracts.
Thirteenth innovation fund project funds in two phases after the signing of the contract.
Allocate% after the project supported by free funding, and then allocate the remaining funds (secondary appropriation) after the project acceptance; After the project supported by loan discount is established,% of the discount amount approved by the effective loan contract and interest payment documents of the enterprise will be allocated, and the remaining funds (secondary allocation) will be allocated after the project acceptance.
Article 14 The management center shall prepare the project plan by stages according to the contract amount and submit it to the Ministry of Finance for approval.
Fifteenth management center according to each batch of qualified projects to prepare the second phase of the fund plan, submitted to the Ministry of finance for approval.
Article 16 After reviewing the project payment plan and the second appropriation plan submitted by the management center, the Ministry of Finance shall reach the provincial finance department where the project is located under the fund index of the innovation fund project, and handle the fund payment in accordance with the relevant provisions of the financial treasury management system.
Chapter IV Supervision, Administration and Inspection
Seventeenth provincial science and technology department is responsible for the daily supervision and management and acceptance of local innovation fund projects; The provincial finance department is responsible for the supervision and inspection of the operation and use of local innovation funds, and participate in the project acceptance; The management center is responsible for formulating work specifications for project supervision, management and acceptance, organizing the implementation of project supervision, management and acceptance, and analyzing and summarizing the implementation of the project.
Eighteenth project undertaking enterprises should regularly fill in the supervision information questionnaire (semi-annual report, newspaper) as required. The Provincial Science and Technology Department may entrust the Municipal Science and Technology Department or the Administrative Committee of the National High-tech Industrial Development Zone to inspect and supervise the implementation of the project. According to the enterprise supervision information questionnaire, the supervision opinions of the Provincial Science and Technology Department, the inspection opinions of the Provincial Department of Finance and the on-the-spot inspection, the management center puts forward the project implementation analysis report and submits it to the Ministry of Science and Technology and the Ministry of Finance.
Nineteenth provincial finance departments and science and technology departments should strengthen the tracking of innovation fund projects. The competent department of science and technology shall copy the summary of project supervision information in the local area to the provincial finance department. The provincial financial department shall regularly check the implementation of the project, put forward a report on the implementation of the management of the use of innovative funds in this area, and submit it to the Ministry of Finance before the end of the following year, and send a copy to the management center.
Twentieth project undertaking enterprises should strictly implement the relevant national financial laws and regulations, financial rules and regulations, earnestly perform the contract, and arrange and use the innovation fund scientifically, reasonably and effectively.
Money, to ensure earmarking, it is strictly prohibited to intercept or misappropriate.
Twenty-first project undertaking enterprises shall conduct separate accounting for project funds and accept the supervision, management and inspection of relevant departments. After receiving the funds from the Innovation Fund, the enterprises undertaking the project for free will be treated as special payables, in which: the formed assets will be transferred to the capital reserve, and the consumed assets will be written off; Enterprises undertaking loan discount projects shall be regarded as offsetting the financial expenses of the current period after receiving the support from the Innovation Fund. ,
Interim Measures on Financial Management of Technological Innovation Fund for Small and Medium-sized Sci-tech Enterprises
Twenty-second provincial finance department and provincial science and technology department shall conduct regular inspections on innovation fund projects, and the management center shall conduct key inspections. The Ministry of Finance and the Ministry of Science and Technology shall strengthen the supervision and inspection of the implementation process of innovation funds by entrusting relevant supervision and inspection departments to conduct spot checks, social intermediary institutions to check and social supervision.
Twenty-third enterprises in the process of project implementation if there is a major breach of contract, will terminate the contract and take notice, stop payment, recover the project funds and other corresponding measures. If the project funds need to be recovered, the management center is responsible for supervising the enterprise to turn over the unused support funds to the state treasury and turn over the assets to the state treasury after realizing them.
Anyone who violates the relevant management measures of the innovation fund and the national financial discipline and financial system will be dealt with according to the relevant laws and regulations of the state depending on the seriousness of the case.
Chapter V Supplementary Provisions
Article 24 These Measures shall come into force as of the date of promulgation. Where the relevant provisions of the Innovation Fund are inconsistent with these Measures, these Measures shall prevail. Notice of the Ministry of Science and Technology and the Ministry of Finance on Printing and Distributing the Promise of Guo Ke Jifa. []) abolished at the same time.
Article 25 These Measures shall be interpreted by the Ministry of Finance in conjunction with the Ministry of Science and Technology.
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