海南省高新技术企业研发经费增量奖励细则

Rules for Rewarding Incremental in R&D Expenditures of High-tech Enterprises in Hainan Province

第一条 为规范高新技术企业研发费用增量奖励管理，根据《海南省高新技术产业发展专项资金管理暂行办法》（琼财教规〔2021〕6号）等规定，制定本细则。

Article 1 These Rules are formulated to regulate the management of the rewards for incremental in R&D expenditures of high-tech enterprises as a whole in accordance with the Interim Measures for the Management of Special Funds for the Development of High-tech Industries in Hainan Province (Qiong Cai Jiao Gui [2021] No. 6).

第二条 本细则所称资助资金是指省级财政安排的高新技术产业发展专项资金中省科技管理部门预算用于支持高新技术企业（含高新技术企业培育库企业）研发经费增量奖励的资金。

Article 2 The “Supporting Funds” in these Rules refer to the funds budgeted from the special funds arranged by Hainan’s provincial fiscal authorities specifically for the development of high-tech industries, and intended to be used by the science and technology authorities to reward the incremental in R&D expenditures of high-tech enterprises in Hainan Province (including those enterprises in Hainan Provincial High-Tech Enterprise Incubator (“the Incubator”).

第三条 省科技厅负责资助资金的管理工作。组织开展专项资助资金申报、审核、汇总，编制资助资金资助计划; 对资助资金使用情况进行监督、检查，开展绩效评价工作，以及后期管理等工作。各市县科技管理部门负责资金申请受理、初审、向省科技厅申请、资金拨付、配合省科技厅对资金进行监督管理等工作。

Article 3 The Department of Science and Technology of Hainan Province (“the Department of Science and Technology”) shall be responsible for the management of the Supporting Funds, including the application, review and summary of the Supporting Funds, the preparation of funding plans for the Supporting Funds, the supervision and inspection on the use of the Supporting Funds, the performance appraisal, and the follow-up management. The science and technology authorities at municipal and county levels should accept the applications for the Supporting Funds, conduct preliminary review on such applications and then submit them to the provincial science and technology authorities, enable the appropriation pf the Supporting Funds as approved, and assist the provincial science and technology authorities in the supervision and management of the Supporting Funds.

第四条 高新技术企业（含培育库企业）研发经费增量奖励标准，按《海南省支持高新技术企业发展若干政策（试行）》（琼府〔2020〕50号）、《海南省以超常规手段打赢科技创新翻身仗三年行动方案（2021-2023 年）》（琼府办〔2021〕24号）执行。

Article 4 The criteria of the rewards for high-tech enterprises (including those enterprises in Incubator) shall be implemented in accordance with Several Policies to Support the Development of High-tech Enterprises in Hainan Province (for Trial Implementation) (Qiong Fu [2020] No. 50), and the Three-Year Action Plan for Winning the Science and Technology Innovation Battle by Extraordinary Means in Hainan Province (2021-2023) (Qiong Fu Ban [2021] No. 24).

第五条 研发经费以企业所得税纳税申报表中"可加计扣除研发费"为准，按前两个年度差值计算增量。研发经费归集依据为《国家税务总局关于研发费用税前加计扣除归集范围有关问题的公告》（国家税务总局公告2017年第40号）。前两个年度研发经费增量计算时，每年度只计算企业自有研发经费部分（即研发经费总额扣除当年财政对该企业研发奖励经费）。企业在 《海南省支持高新技术企业发展若干政策（试行）》（琼府 〔2020〕50号）出台之前已完成汇算清缴且未在企业所得税纳税申报表中填报"可加计扣除研发费"的，可以专项审计报告相关数据为准。

Article 5 The R&D expenditures shall be based on the “deductible R&D expenditure” in the income tax return of enterprises, and the increment shall be calculated based on the difference between the previous two years. The R&D Expenditures shall be imputed in accordance with the Announcement of the State Administration of Taxation on Issues Relating to the Scope of Imputation of Pre-tax Deductions of R&D Expenses (No. 40 Announcement of State Administration of Taxation in 2017). When calculating the incremental in R&D expenditures for the previous two years, only the R&D expenditures from the enterprises are calculated (i.e., the total amount of R&D expenditures less the R&D rewards granted by the fiscal authorities in the year).

第六条 高新技术企业研发经费增量奖励申请条件∶

Article 6 Enterprises making an application for the rewards for incremental in R&D expenditure of high-tech enterprises shall meet the following requirements:

申请资金当年企业在高新技术企业有效期内。(I) The enterprises shall be qualified as high-tech enterprises in the year when they make applications for the Supporting Funds.（二）企业在高新技术企业有效期内按要求填报火炬统计调查及年度发展情况报表等。(II) The enterprise shall fill in the torch statistical survey and annual development statements as required within the period when they are still qualified as high-tech enterprises.（三）申请资金的前两年，每一年度研究开发费用总额占同期销售收入总额的比例应符合相关要求，具体如下∶1.销售收入小于5，000万元（含）的企业，比例不低于5%;2.销售收入在5，000万元至2亿元（含）的企业，比例不低于4%;3.销售收入在2亿元以上的企业，比例不低于3%。(III) The ratio of total R&D expenditures to total sales revenue in each of the two years preceding the application for the Supporting Funds shall meet the following requirements: 1. for enterprises with an annual sales revenue less than 50 million yuan (inclusive), the ratio shall not be less than 5%; 2. for enterprises with an annual sales revenue between 50 million yuan and 200 million yuan (inclusive), the ratio shall not be less than 4%; 3. for enterprises with an annual sales revenue more than 200 million yuan, the ratio shall not be less than 3%.（四）申请资金的前两年，每一年度应在企业所得税纳税申报表中如实填写研发费用情况。(IV) In each of the two years preceding the application for the Supporting Funds, the R&D expenditures shall be duly entered in the income tax returns of the enterprises.（五）年度申请资金超过5万元（含）的企业，需对上两个年度研发投入资金委托专业机构进行专项审计，审计结果应与纳税申报表中相关数据保持一致。(V) Enterprises which apply for an annualSupporting Funds of more than 50,000 yuan (inclusive), shall entrust professional institutions to conduct special audits on their R&D investment funds in the previous two years, and the audit results shall be consistent with the relevant data in the tax returns.（六）年度申请资金不超过5万元的企业，应将本公司研发项目 台账、研发项目 立项文件、研发投入明细账（辅助账）、相关研发设备采购资料（合同、发票、转账记录）、材料采购资料（包括合同、发票、出入库记录等）等研发投入相关资料整理备查。

(VI) Enterprises which apply for an annual Supporting Funds of less than 50,000 yuan shall compile and submit the ledgers, initiation documents, investment breakdowns (subsidiary accounts), relevant R&D equipment procurement documents (contracts, invoices, transfer records), material procurement documents (including contracts, invoices, stock-in and stock-out records, etc.) and other R&D investment-related information.

第七条 资助资金申请流程。省科技厅发布资金申报通知，申请企业将相关材料报送所在市县科技管理部门，市县科技管理部门结合税务部门提供的数据对申请企业材料进行审核后，报省科技厅复核。省科技厅对拟支持企业的资金，通过官方网站等媒介向社会公示，公示期一般不少于5个工作日。

Article 7 Application Procedure for the Supporting Funds shall be as follows: the Department of Science and Technology issues a notice concerning the application of the Supporting Funds; the enterprises applying for the Supporting Funds shall submit relevant materials to the science and technology authorities at municipal and county levels, and the latter shall review such materials based on the data provided by the tax authorities, and then submit them to Department of Science and Technology for approval. The Supporting Funds to be used for supporting high-tech enterprise shall be disclosed by the Department of Science and Technology on its official website and via other media for a period that is generally not less than 5 working days.

第八条 资助资金开支范围、监督管理等按《海南省高新技术产业发展专项资金管理暂行办法》（琼财教规〔2021〕6号）执行。

Article 8 The expenditure, supervision and management of the Supporting Funds shall be in line with the requirements stated in Interim Measures for the Management of Special Funds for the Development of High-tech Industries in Hainan Province (Qiong Cai Jiao Gui [2021] No. 6).

第九条 整体迁入高新技术企业在申请迁入奖励后的下一年度，可以按规定申请研发经费增量奖励。

Article 9 The high-tech enterprises relocating to Hainan as a whole, may apply for the rewards for incremental in R&D expenditure in accordance with applicable regulations, in the following year after applying for the relocation reward.

第十条 本细则由省科技厅负责解释。

Article 10 These Rules should be interpreted by the Department of Science and Technology of Hainan Province.

第十一条 本细则自2021年9月13日起施行，有效期三年。

Article 11 These Rules should remain in force for three years from September 13, 2021.