Chapter I General Provisions Article 1 The purpose of strengthening the financial management of technology-based SMEs' technological innovation fund (hereinafter referred to as the "innovation fund") and improving the efficiency of the use of innovative funds is based on the "Budget Law of the People's Republic of China" and the "Ministry of the People's Republic of China" The "Promotion Law," "Notice of the Interim Provisions of the Ministry of Science and Technology of the State Council, and the Ministry of Finance on the Technology Innovation Fund for Science and Technology SMEs" (Guobanfa [1999] No. 47) and the relevant provisions of the state financial and financial system shall be established. Method.
The second innovation fund is a special fund approved by the State Council to support technological innovation of SMEs and promote the transformation of scientific and technological achievements. The State set up an innovation fund to enhance the innovation capabilities of SMEs, guide local, corporate, venture capital institutions and financial institutions to invest in technological innovation of SMEs, and gradually establish a socialist market economy and support SMEs. Technological innovation mechanism.
The third innovation fund comes from the central budget allocation. The annual budget of the innovation fund is determined by the Ministry of Finance based on the central budget and the annual work plan of the innovation fund. The Ministry of Science and Technology, together with the Ministry of Finance, submit annual performance reports to the State Council.
Article 4 The use and management of innovation funds shall comply with the relevant laws, administrative regulations and relevant rules and regulations of the state, and shall follow the principles of honest application, fair acceptance, scientific management, merit-based support, openness and transparency, and earmarking.
Chapter II Range of Expenditure Article 5 Innovation funds are mainly used to support the expenditures required for technological innovation activities of SMEs. The specific expenditure scope includes project fees, management fees and other expenses.
Article 6 The project fee refers to the project funds that are used to support compliance with the Guidelines for Certain Key Projects of the Technology-based SMEs' Technological Innovation Fund and are approved by the Ministry of Science and Technology and the Ministry of Finance. According to the different characteristics of technology-based SMEs and projects, they are supported by unpaid subsidy, loan interest subsidy and capital investment. Among them, the amount of unpaid subsidy or loan discount for each project of the Innovation Fund generally does not exceed RMB 1 million, and individual major projects do not exceed RMB 2 million.
(1) Gratis funding is mainly used for the research and development of technological innovation projects and the necessary subsidies in the pilot phase. Including labor costs, equipment purchase and installation fees, commercial software purchase fees, lease fees, trial costs, material fees, fuel and power costs, appraisal and acceptance fees, training fees and other directly related to technological innovation projects expenditures.
(b) Loan discount interest is mainly used to support products that have certain technological innovations, require mid-scale or scale-up, form small-batch production, have loans from banks, or have a loan intention. After the project is established, the subsidy funds shall be allocated according to the effective loan contract provided by the project company and the effective interest payment document during the project implementation period.
(3) The specific methods for the input of capital funds shall be formulated separately.
Article 7 Management fees refer to the funds used for the evaluation, assessment, and day-to-day management work of the Innovation Fund project of the Science and Technology SME Technology Innovation Fund Management Center (hereinafter referred to as the “Management Centerâ€) of the Ministry of Science and Technology. Including basic expenditures (personnel expenses required for project management and daily public funds) and project expenditures, in accordance with the “Centralized Basic Expenditure Budget Management Regulations†(Caixian [2002] No. 355) and the “Central Project Expenditure†Budget Management Measures (Caijian [2004] No. 84) is implemented.
The management fee implements the final budget management. The annual management fee budget of the management center is included in the innovation fund budget after the Ministry of Science and Technology reports to the Ministry of Finance for approval. The annual management fee finals are audited and reported to the Ministry of Finance through the Ministry of Science and Technology.
Article 8 Other expenses refer to other expenses related to the innovation fund approved by the Ministry of Finance.
Chapter III Project Approval and Funds Appropriation Article 9 An enterprise shall apply for an innovation fund in accordance with the Interim Measures for the Management of Technology Innovation Fund Projects of Science and Technology SMEs. The management center is responsible for the acceptance, review and supervision of the project.
Article 10 An enterprise shall be recommended by the competent department of science and technology at the provincial level when applying for a project. Before issuing a recommendation, the financial department at the same level must be solicited for opinions on the project, and the list of recommended projects should be copied to the provincial finance department for record.
Article 11 Through the projects subject to review, the management center organizes experts and evaluation agencies to conduct assessments and assessments. According to the evaluation and evaluation opinions, the Management Center put forward the projects and amount proposals supported by the innovation fund based on the principle of “prioritized support†and submitted it to the Ministry of Science and Technology and the Ministry of Finance for approval. The projects approved by the Ministry of Science and Technology and the Ministry of Finance formally established projects.
Article 12 The innovation fund project shall be subject to contract management. The project that is formally established shall be signed by the management center with the project-taking company and the recommended unit.
Article 13 Funds for the innovation fund project shall be paid twice after the contract is signed.
After the projects supported by the unpaid subsidy, 70% will be allocated after the project is approved. After the project is accepted, the rest funds will be disbursed (the second appropriation); the subsidy approved by the loan subsidy method shall be calculated according to the company's effective loan contract and interest payment document. The amount is allocated 80%. After the acceptance of the project is completed, the remaining funds will be disbursed (second appropriation).
Article 14 The management center shall, in accordance with the amount of the contract, prepare batches of project funds for each project in batches and report it to the Ministry of Finance for approval.
Article 15 The management center shall, in accordance with the inspection and acceptance of the project, formulate the second appropriation plan in batches and submit it to the Ministry of Finance for review.
Article 16 After the Ministry of Finance examines the project funding plan and the secondary funding plan submitted by the management center, the funding targets of the innovation fund project shall be met by the provincial financial department where the project is located, and shall be handled in accordance with the relevant provisions of the fiscal treasury management system. Funds paid.
Chapter IV Supervision, Inspection and Inspection Article 17 The provincial science and technology department is responsible for the daily supervision and inspection and acceptance of local innovation fund projects; the provincial finance department is responsible for supervising and checking the operation and use of local innovation funds, and participating in the project. Acceptance work; The management center is responsible for formulating work regulations for project supervision, management, and acceptance, organizing and implementing project supervision, management, and inspection, and analyzing and summarizing project implementation.
Article 18 The project undertaking enterprise shall regularly fill in the supervision information survey form (half-year report, annual report) as required. The provincial science and technology authorities may entrust the competent municipal or municipal competent department of science and technology or the national high-tech industrial development zone management committee to inspect and supervise the implementation of the project. The management center puts forward an analysis report of project implementation based on the supervision information survey form of the enterprise, the supervisory opinions of the provincial science and technology competent department, the inspection opinions of the provincial finance department, and the on-site inspections, and submits it to the Ministry of Science and Technology and the Ministry of Finance.
Article 19 Provincial financial departments and competent scientific and technical departments shall strengthen the tracking of innovation fund projects. The competent science and technology department shall send a copy of the project supervision information in the region to the provincial finance department. The provincial finance department shall regularly check the implementation of the project, and submit an annual performance report on the use and management of innovation funds in the areas under its jurisdiction. The report shall be submitted to the Ministry of Finance by the end of April of the next year, and shall also be copied to the management center.
Article 20 The project undertaking enterprises shall strictly implement the relevant national laws and regulations on finance and economics and financial rules and regulations, conscientiously perform the contracts, and arrange and use innovative fund allocations scientifically, rationally and effectively to ensure that funds are earmarked for exclusive use and are strictly prohibited from being retained or embezzled.
Article 21 The project undertaking enterprise shall carry out separate accounting for project funds and accept supervision, inspection and inspection of related departments. The unpaid subsidy project shall be undertaken by the enterprise and shall be treated as a special payable after receiving funding from the innovation fund, in which part of the assets formed is transferred to the capital reserve, and the consumption part is written off; the loan interest subsidy project is assumed by the enterprise and after receiving the funding from the innovation fund Reduce current financial expenses.
Article 22 Provincial financial departments and provincial science and technology authorities shall regularly inspect innovation fund projects, and the management center shall carry out key inspections. The Ministry of Finance and the Ministry of Science and Technology have taken the form of a combination of spot checks by the relevant supervision and inspection agencies, social intermediary agency inspections, and social supervision to increase the supervision and inspection of the implementation process of the innovation fund.
Article 23 In the event of any material breach of contract during the implementation of the project, the company will terminate the contract and take notice, stop allocating funds, recover project funds and other corresponding measures. If it is necessary to recover the project funds, the management center shall be responsible for supervising the enterprises to hand over the unused support funds to the state treasury in full. If assets have been formed, the assets will be turned over to the state treasury.
All violations of the management methods of the Innovation Fund and the state financial discipline and financial system will be handled in accordance with the relevant national laws and regulations.
Chapter V Supplementary Provisions Article 24 These Measures shall come into force as of the date of promulgation. If the relevant provisions of the innovation fund contravene the present Measures, these measures shall be implemented. The Notice of the Ministry of Science and Technology and the Ministry of Finance on the issuance of the "Implementation Plan for the Technology Innovation Fund Project for Scientific and Technological SMEs (for Trial Implementation)" (Guo Ke Fa Ji Zi [1999] No. 260) shall be repealed at the same time.
Article 25 The Ministry of Finance and the Ministry of Science and Technology shall be responsible for the interpretation of these Measures.
The second innovation fund is a special fund approved by the State Council to support technological innovation of SMEs and promote the transformation of scientific and technological achievements. The State set up an innovation fund to enhance the innovation capabilities of SMEs, guide local, corporate, venture capital institutions and financial institutions to invest in technological innovation of SMEs, and gradually establish a socialist market economy and support SMEs. Technological innovation mechanism.
The third innovation fund comes from the central budget allocation. The annual budget of the innovation fund is determined by the Ministry of Finance based on the central budget and the annual work plan of the innovation fund. The Ministry of Science and Technology, together with the Ministry of Finance, submit annual performance reports to the State Council.
Article 4 The use and management of innovation funds shall comply with the relevant laws, administrative regulations and relevant rules and regulations of the state, and shall follow the principles of honest application, fair acceptance, scientific management, merit-based support, openness and transparency, and earmarking.
Chapter II Range of Expenditure Article 5 Innovation funds are mainly used to support the expenditures required for technological innovation activities of SMEs. The specific expenditure scope includes project fees, management fees and other expenses.
Article 6 The project fee refers to the project funds that are used to support compliance with the Guidelines for Certain Key Projects of the Technology-based SMEs' Technological Innovation Fund and are approved by the Ministry of Science and Technology and the Ministry of Finance. According to the different characteristics of technology-based SMEs and projects, they are supported by unpaid subsidy, loan interest subsidy and capital investment. Among them, the amount of unpaid subsidy or loan discount for each project of the Innovation Fund generally does not exceed RMB 1 million, and individual major projects do not exceed RMB 2 million.
(1) Gratis funding is mainly used for the research and development of technological innovation projects and the necessary subsidies in the pilot phase. Including labor costs, equipment purchase and installation fees, commercial software purchase fees, lease fees, trial costs, material fees, fuel and power costs, appraisal and acceptance fees, training fees and other directly related to technological innovation projects expenditures.
(b) Loan discount interest is mainly used to support products that have certain technological innovations, require mid-scale or scale-up, form small-batch production, have loans from banks, or have a loan intention. After the project is established, the subsidy funds shall be allocated according to the effective loan contract provided by the project company and the effective interest payment document during the project implementation period.
(3) The specific methods for the input of capital funds shall be formulated separately.
Article 7 Management fees refer to the funds used for the evaluation, assessment, and day-to-day management work of the Innovation Fund project of the Science and Technology SME Technology Innovation Fund Management Center (hereinafter referred to as the “Management Centerâ€) of the Ministry of Science and Technology. Including basic expenditures (personnel expenses required for project management and daily public funds) and project expenditures, in accordance with the “Centralized Basic Expenditure Budget Management Regulations†(Caixian [2002] No. 355) and the “Central Project Expenditure†Budget Management Measures (Caijian [2004] No. 84) is implemented.
The management fee implements the final budget management. The annual management fee budget of the management center is included in the innovation fund budget after the Ministry of Science and Technology reports to the Ministry of Finance for approval. The annual management fee finals are audited and reported to the Ministry of Finance through the Ministry of Science and Technology.
Article 8 Other expenses refer to other expenses related to the innovation fund approved by the Ministry of Finance.
Chapter III Project Approval and Funds Appropriation Article 9 An enterprise shall apply for an innovation fund in accordance with the Interim Measures for the Management of Technology Innovation Fund Projects of Science and Technology SMEs. The management center is responsible for the acceptance, review and supervision of the project.
Article 10 An enterprise shall be recommended by the competent department of science and technology at the provincial level when applying for a project. Before issuing a recommendation, the financial department at the same level must be solicited for opinions on the project, and the list of recommended projects should be copied to the provincial finance department for record.
Article 11 Through the projects subject to review, the management center organizes experts and evaluation agencies to conduct assessments and assessments. According to the evaluation and evaluation opinions, the Management Center put forward the projects and amount proposals supported by the innovation fund based on the principle of “prioritized support†and submitted it to the Ministry of Science and Technology and the Ministry of Finance for approval. The projects approved by the Ministry of Science and Technology and the Ministry of Finance formally established projects.
Article 12 The innovation fund project shall be subject to contract management. The project that is formally established shall be signed by the management center with the project-taking company and the recommended unit.
Article 13 Funds for the innovation fund project shall be paid twice after the contract is signed.
After the projects supported by the unpaid subsidy, 70% will be allocated after the project is approved. After the project is accepted, the rest funds will be disbursed (the second appropriation); the subsidy approved by the loan subsidy method shall be calculated according to the company's effective loan contract and interest payment document. The amount is allocated 80%. After the acceptance of the project is completed, the remaining funds will be disbursed (second appropriation).
Article 14 The management center shall, in accordance with the amount of the contract, prepare batches of project funds for each project in batches and report it to the Ministry of Finance for approval.
Article 15 The management center shall, in accordance with the inspection and acceptance of the project, formulate the second appropriation plan in batches and submit it to the Ministry of Finance for review.
Article 16 After the Ministry of Finance examines the project funding plan and the secondary funding plan submitted by the management center, the funding targets of the innovation fund project shall be met by the provincial financial department where the project is located, and shall be handled in accordance with the relevant provisions of the fiscal treasury management system. Funds paid.
Chapter IV Supervision, Inspection and Inspection Article 17 The provincial science and technology department is responsible for the daily supervision and inspection and acceptance of local innovation fund projects; the provincial finance department is responsible for supervising and checking the operation and use of local innovation funds, and participating in the project. Acceptance work; The management center is responsible for formulating work regulations for project supervision, management, and acceptance, organizing and implementing project supervision, management, and inspection, and analyzing and summarizing project implementation.
Article 18 The project undertaking enterprise shall regularly fill in the supervision information survey form (half-year report, annual report) as required. The provincial science and technology authorities may entrust the competent municipal or municipal competent department of science and technology or the national high-tech industrial development zone management committee to inspect and supervise the implementation of the project. The management center puts forward an analysis report of project implementation based on the supervision information survey form of the enterprise, the supervisory opinions of the provincial science and technology competent department, the inspection opinions of the provincial finance department, and the on-site inspections, and submits it to the Ministry of Science and Technology and the Ministry of Finance.
Article 19 Provincial financial departments and competent scientific and technical departments shall strengthen the tracking of innovation fund projects. The competent science and technology department shall send a copy of the project supervision information in the region to the provincial finance department. The provincial finance department shall regularly check the implementation of the project, and submit an annual performance report on the use and management of innovation funds in the areas under its jurisdiction. The report shall be submitted to the Ministry of Finance by the end of April of the next year, and shall also be copied to the management center.
Article 20 The project undertaking enterprises shall strictly implement the relevant national laws and regulations on finance and economics and financial rules and regulations, conscientiously perform the contracts, and arrange and use innovative fund allocations scientifically, rationally and effectively to ensure that funds are earmarked for exclusive use and are strictly prohibited from being retained or embezzled.
Article 21 The project undertaking enterprise shall carry out separate accounting for project funds and accept supervision, inspection and inspection of related departments. The unpaid subsidy project shall be undertaken by the enterprise and shall be treated as a special payable after receiving funding from the innovation fund, in which part of the assets formed is transferred to the capital reserve, and the consumption part is written off; the loan interest subsidy project is assumed by the enterprise and after receiving the funding from the innovation fund Reduce current financial expenses.
Article 22 Provincial financial departments and provincial science and technology authorities shall regularly inspect innovation fund projects, and the management center shall carry out key inspections. The Ministry of Finance and the Ministry of Science and Technology have taken the form of a combination of spot checks by the relevant supervision and inspection agencies, social intermediary agency inspections, and social supervision to increase the supervision and inspection of the implementation process of the innovation fund.
Article 23 In the event of any material breach of contract during the implementation of the project, the company will terminate the contract and take notice, stop allocating funds, recover project funds and other corresponding measures. If it is necessary to recover the project funds, the management center shall be responsible for supervising the enterprises to hand over the unused support funds to the state treasury in full. If assets have been formed, the assets will be turned over to the state treasury.
All violations of the management methods of the Innovation Fund and the state financial discipline and financial system will be handled in accordance with the relevant national laws and regulations.
Chapter V Supplementary Provisions Article 24 These Measures shall come into force as of the date of promulgation. If the relevant provisions of the innovation fund contravene the present Measures, these measures shall be implemented. The Notice of the Ministry of Science and Technology and the Ministry of Finance on the issuance of the "Implementation Plan for the Technology Innovation Fund Project for Scientific and Technological SMEs (for Trial Implementation)" (Guo Ke Fa Ji Zi [1999] No. 260) shall be repealed at the same time.
Article 25 The Ministry of Finance and the Ministry of Science and Technology shall be responsible for the interpretation of these Measures.
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