(1) An applicant enterprise shall meet the following conditions at the same time:

1, registered in Shenzhen, with independent legal personality, was established before 20141kloc-0/;

2. It must have an ISP business license or ICP business (filing) license within the validity period (except for cross-border trade e-commerce platforms with servers located overseas), and enterprises engaged in third-party payment business must obtain a payment business license issued by the People's Bank of China;

3. Enterprises in the field of application services must have official independent websites;

4. Cross-border trade e-commerce platforms with servers set abroad must be filed in Zhongxin e-commerce transaction guarantee promotion center;

5. Enterprises operate in compliance with laws and regulations, and there are no major violations of laws and regulations, no economic disputes and cases entering judicial and arbitration procedures, and e-commerce statistics are submitted as required, and there are no projects that have not been accepted or passed the acceptance within the time limit.

6. The project construction financing scheme (self-owned funds+bank loans ≥ total project investment) has been defined, in which the self-owned funds of the project unit shall not be less than 30% of the total project investment, and the supporting documents issued by the bank shall be provided.

(2) Funding criteria:

The total funding for each project is 70% of the total loan interest actually incurred by the enterprise, and the loan interest rate is calculated at the actual interest rate. The maximum discount amount per year does not exceed 5 million yuan, and does not exceed 50% of the total project investment. The cumulative maximum discount amount of a single enterprise shall not exceed150,000 yuan. In principle, the longest discount period for a single project shall not exceed 3 years.

Relevant regulations

Article 7 of the New Accounting Standards for Business Enterprises Government subsidies related to assets shall be recognized as deferred revenue, which shall be evenly distributed within the service life of related assets and included in the current profits and losses. However, government subsidies measured in nominal amount are directly included in the current profit and loss. Article 8 Income-related government subsidies shall be dealt with according to the following circumstances:

(1) If it is used to compensate the related expenses or losses of the enterprise in future periods, it will be recognized as deferred revenue, and it will be included in the current profit and loss during the period when the related expenses are recognized.

(two) used to compensate the relevant expenses or losses that have occurred in the enterprise, and directly included in the current profit and loss. Under normal circumstances, it does not need to be included in the capital reserve.

Extended data:

accounting treatment

1. Government subsidies related to assets are recognized as deferred income, evenly distributed over the service life of related assets, and included in current profits and losses (other income). If the relevant assets are sold, transferred, scrapped or damaged before the end of the service life, the undistributed deferred revenue balance will be transferred to the profit and loss (other income) during the current asset disposal period.

Government subsidies measured according to the nominal amount are directly included in the current profit and loss (other income).

2, government subsidies related to income, should be handled according to the following circumstances.

(1) If it is used to compensate the related expenses or losses of the enterprise in future periods, it will be recognized as deferred revenue, and it will be included in the current profit and loss (other income) during the period when the related expenses are recognized.

(2) Those used to compensate the related expenses or losses incurred by the enterprise are directly included in the current profit and loss (other income).

3. For government subsidies related to assets and income at the same time, enterprises need to decompose them into asset-related parts and income-related parts, and conduct accounting treatment respectively.

References:

Baidu encyclopedia-government subsidies