Rules for Rewarding High-Tech Enterprises Relocating to Hainan Province as a Whole
第一条 为规范高新技术企业整体迁入奖励管理，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 rewards for high-tech enterprises relocating to Hainan 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  No. 6).
Article 2 The “Supporting Funds” in these Rules refer to the funds budgeted from the special funds for the development of high-tech industries in Hainan’s provincial fiscal arrangements, and intended to be used by the science and technology authorities to support high-tech enterprises relocating to Hainan as a whole.
Article 3 The Department of Science and Technology of Hainan Province shall be responsible for the management of the Supporting Funds, including the declaration, 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 shall accept funding applications, conduct preliminary review, submit applications to the provincial science and technology authorities, appropriate funds as approved, and assist the provincial science and technology authorities in the supervision and management of the Supporting Funds.
Article 4 The criteria of the rewards for high-tech enterprises relocating into Hainan as a whole, shall be implemented in accordance with Several Policies to Support the Development of High-tech Enterprises in Hainan Province (for Trial Implementation) (Qiong Fu  No. 50). The Supporting Funds can only be applied for once.
Article 5 The high-tech enterprises, which have relocated to Hainan as a whole, may apply for the reward in the following circumstances:
(I) The enterprises have completed all procedures required for overall relocation within the period when they are still validly qualified as high-tech enterprises, and obtained relevant documented evidences from the authorities of high-tech enterprise in Hainan Province. The enterprises shall make relevant applications with a period when they are still validly qualified as high-tech enterprises.
（二）企业迁入后在海南省实质运营，实质运营要求参照《国家税务总局海南省税务局 海南省财政厅 海南省市场监督管理局关于海南自由贸易港鼓励类产业企业实质性运营有关问题的公告》（2021年第1号）。
(II) After relocating to Hainan, high-tech enterprises shall ensure their substantive operations meet applicable requirements by reference to Announcement by the Hainan Municipal Tax Service of the State Taxation Administration, Department of Finance of Hainan Province, Market Supervision and Administration of Hainan Province on Issues Related to the Substantive Operation of Enterprises in Industries Encouraged by Hainan Free Trade Port (No. 1 of 2021).
(III) 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.
(IV) Enterprises shall apply for the Supporting Funds within two years after they registered for relocating to Hainan, and no delayed application will be accepted.
Article 6 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 Expenditures (No. 40 Announcement of State Administration of Taxation in 2017), only including the R&D expenditures from the enterprises (i.e., the total amount of R&D expenditures in a year less the R&D rewards granted by the fiscal authorities in the year), and approved as per the special audit report and the relevant annual income tax returns provided by the enterprises.
Article 7 Fixed-asset investments refers to the investments made by the enterprises in fixed assets which are related to their main businesses after they relocated to Hainan and completed relevant registration procedures. For more details, please refer to the Statistical Reporting System for Fixed-Asset Investments of the National Bureau of Statistics (Revised Version). The fixed-asset investments shall be approved according to the special audit report, which have stated the objects, duration and amount of such investments.
Article 8 Application Procedure for the Supporting Funds. The Department of Science and Technology of Hainan Province 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 the Department of Science and Technology for approval. The Supporting Funds to be used for supporting high-tech enterprise shall be made public by the Department of Science and Technology through its official website and other media for a period that is generally not less than 5 working days.
第九条 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 9 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  No. 6).
Article 10 These Rules shall be interpreted by the Department of Science and Technology of Hainan Province.
Article 11 These Rules shall remain in force for three years from September 11, 2021.