(1) The scientific undertaking expenses, three scientific and technological expenses, scientific research capital construction expenses, special scientific and technological funds and other scientific and technological funds arranged in the financial budget;
(two) the national policy to support enterprises and institutions for the development of science and technology funds;
(three) scientific and technological funds invested by enterprises, institutions, social organizations and individuals;
(four) the science and technology credit funds invested by financial institutions;
(5) Scientific and technological venture capital invested by venture capital institutions.
(six) the scientific and technological funds arranged by the relevant departments of municipal governments at all levels from the production, construction and development funds;
(seven) scientific and technological funds invested, funded and donated by domestic and foreign organizations, social organizations and individuals (including Hong Kong, Macao and Taiwan);
(eight) the effective knowledge input of high-tech patents and projects of senior scientific and technological personnel;
(nine) all kinds of science and technology funds and other science and technology funds;
The "three expenses of science and technology" mentioned in Item (1) of the preceding paragraph refers to the trial production expenses of new products, intermediate test expenses and important scientific research subsidies. Article 9 The financial departments at all levels of the municipal government shall include the scientific undertaking expenses, three scientific and technological expenses, scientific research capital construction expenses and special scientific and technological funds into the financial budget. The growth rate of financial science and technology funds should be higher than the growth rate of fiscal revenue in that year, and the three expenses of science and technology should be increased year by year. Tenth scientific research units, scientific and technological enterprises and high-tech enterprises shall give preferential policy support in accordance with the provisions of the state. Enterprises and institutions engaged in scientific and technological activities enjoy the national tax reduction and exemption policy, which should be used for scientific and technological development and transformation of achievements.
Encourage enterprises, institutions and scientific research institutions to spend not less than 50% of their income on technology transfer, technical consultation, technical services and technical training for scientific research and development. Eleventh enterprise technology development funds mainly invest in the development of new technologies and new products and technological innovation, including the purchase of necessary instruments and equipment, samples and prototypes; All kinds of raw materials, auxiliary materials, spare parts and testing expenses actually consumed; Technology transfer fee, patent purchase fee, technical consultation fee, technical service fee, technical training fee and technical data fee; Hire technical experts, research and demonstration fees, etc. Twelfth financial institutions should set up science and technology development loans in accordance with state regulations, and the amount of science and technology loans should be increased year by year. And provide liquidity support to scientific research units and technology enterprises that meet the loan conditions.
For major science and technology projects in this Municipality or national science and technology projects undertaken by national policy-oriented financial institutions, financial institutions shall provide science and technology loans on time as required. Thirteenth to encourage domestic and foreign organizations, social groups and individuals to actively participate in science and technology venture capital, science and technology credit, science and technology insurance and financial leasing business established for science and technology services. Broaden the investment channels of science and technology and promote the development of science and technology. Fourteenth enterprises and institutions should increase investment in research and development and technological innovation. Enterprises must maintain an appropriate proportion of funds for technology development every year, and the technology development expenses of high-tech enterprises should account for more than 5% of the sales revenue of enterprises. The technology development fee of an enterprise is calculated according to the actual entry cost. Fifteenth to encourage and support domestic and foreign organizations, social groups or individuals to fund scientific research, technological development and reward scientific and technical personnel. If the amount of scientific and technological donations is relatively large, a special fund for science and technology may be established in the name of an individual with the approval of the relevant departments of municipal governments at all levels according to the wishes of the donors. Sixteenth financial investment in science and technology funds, can take the form of appropriation, paid use, discount, etc. , mainly in the following aspects:
(a) tropical agriculture, information industry, biomedicine, clinical medicine, marine industry, fund engineering, ecological and environmental protection and other scientific research and development projects;
(two) major public research and development projects to promote local social and economic development;
(three) trial production of new products, intermediate tests and important scientific research projects in line with industrial policies;
(four) major scientific and technological research, high-tech research, applied basic research, humanities research, soft science research and high-tech personnel training;
(5) Research, development and popularization of applicable technologies.