海南省整体迁入高新技术企业奖励细则

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 [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整体迁入奖励的资金。

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.

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 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.

第四条 高新技术企业整体迁入奖励标准按《海南省支持高新技术企业发展若干政策（试行）》（琼府〔2020〕50号）执行。迁入奖励资金只能申请一次。

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 [2020] No. 50). The Supporting Funds can only be applied for once.

第五条 整体迁入我省的高新技术企业奖励申请条件∶

Article 5 The high-tech enterprises, which have relocated to Hainan as a whole, may apply for the reward in the following circumstances:

（一）企业在高新技术企业资格有效期内完成整体迁移各项手续，获得海南省高新技术企业认定管理机构相关证明文件。企业在申请奖励资金时仍在高新技术企业有效期内。

(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).

（三）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。

(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.

（四）企业应在迁入注册后2年内申请此项奖励资金，逾期不再受理。

(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.

第六条 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），且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），根据企业提供专项审计报告和相关年度企业所得税纳税申报表核定。

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.

第七条 固定资产投资指企业迁入注册后在海南与本企业主营业务相关的固定资产投资，具体参照《国家统计局固定资产投资统计报表制度（修订版）》，根据专项审计报告核定，审计报告应明确投入的科目、时间及金额。

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.

第八条 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 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 [2021] No. 6).

第十条 本细则由省科技厅负责解释。

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

第十一条本细则自2021年9月11日起施行，有效期三年。

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