【media interpretation] shanghai issued detailed rules for the entry and cultivation of high-tech enterprises

the implementation rules for the cultivation of high-tech enterprises in shanghai (trial) have been released and officially implemented recently! in order to implement the "several opinions on accelerating the development of high-tech enterprises in the city" and implement the high-tech enterprise cultivation project, the municipal science and technology commission, municipal finance bureau, and municipal taxation bureau jointly issued the "implementation rules for the cultivation of high-tech enterprises in shanghai (trial)".

it is reported that the cultivation of high-tech enterprises in the warehouse adopts the principles of "enterprise voluntary, government guidance, urban-district linkage, fairness and justice", and gives full play to the support and leverage effect of fiscal policies, and include technology-based enterprises that meet the development direction and have development potential in the high-tech enterprise cultivation database, and cultivate and upgrade it to national-level high-tech enterprises. the science and technology departments of each district are in conjunction with the financial department to be responsible for the organizational declaration of the district’s warehousing cultivation enterprises, put forward opinions on the storage, and conduct daily supervision of the use of cultivation funds; the financial departments of each district are responsible for the allocation of cultivation funds.

it should be noted that the technologies that play a core support role in the main products (services) of the warehoused enterprises must belong to one of the following: "high-tech fields supported by the state key support"; strategic emerging industries such as new generation information technology, high-end equipment manufacturing, new materials, biology, new energy vehicles, new energy, energy conservation and environmental protection, digital creativity, etc. supported by shanghai's strategic emerging industries; new models and new business formats that combine science and technology with industrial development.

enterprises also need to obtain ownership of intellectual property rights that play a core technical support role in their main products (services) through independent research and development, transfer, donation, mergers and acquisitions, and meet one of the following quantitative requirements:invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class traditional chinese medicine protection varieties, exclusive rights for integrated circuit layout design, etc. I no less than 1 piece of intellectual property; utility model patent, appearance design patent, software copyright (excluding trademarks), etc. II no less than 3 intellectual property rights。

in addition, it is also stipulated that enterprises engage in r&d and related technological innovation activitiesthe proportion of scientific and technological personnel to the total number of employees of the enterprise in that year shall not be less than 5%; the proportion of the total research and development expenses of the enterprise in the past three accounting years shall not be less than 3% of the total sales revenue of the same period shall not be less than 40% of the total income of the enterprise in the past accounting year shall not be less than 70% of the national high-tech enterprise innovation ability evaluation score; for technology-based enterprises that have no sales revenue in the previous year and have more than 2 million yuan in the previous yearit is not subject to the above-mentioned r&d expense ratio and the proportion of high-tech income.

the methods of cultivating financial support include:

2019january 1 to december 31, 2020，the enterprise that enters the warehouse to cultivate can receive one-time cultivation support, and the support amount is based on10% of the r&d expenses incurred by the enterprise in the previous year are determined, and enterprises with subsidies of less than 200,000 yuan will be rewarded and subsidized by 200,000 yuan, and those with more than 2 million yuan will be subsidized by 2 million yuan, etc.。

the fiscal funds obtained by enterprises should be separately accounted for in accordance with the current national unified accounting requirements. they must be specifically used to carry out technological innovation activities such as new products, new technologies, new processes, and new business formats, expand the market size of high-tech products, upgrade to national-level high-tech enterprises, and generally improve the industrial scale and efficiency of high-tech enterprises in the city.

it is worth noting that if enterprises included in the city's high-tech enterprise cultivation database have one of the following situations, their cultivation qualifications will be cancelled and the cultivation funds will be recovered according to regulations: if there are serious fraud in the application materials for entry; if there are major safety and quality accidents or serious environmental violations occur during the cultivation period; if there are no annual statistical reports of high-tech enterprises are filled out.

reprinted from: shanghai science and technology commission official website