in p>222, a new fiscal and taxation policy was introduced to support the research and development of small and medium-sized science and technology enterprises.

1. The pre-tax deduction ratio of R&D expenses is increased from 75% to 1%;

2. In the key projects of the national key R&D plan, a certain budget is set aside to support the R&D of small and medium-sized scientific and technological enterprises.

the second is the support policy of Fujian province.

1. Science and technology innovation voucher subsidy: subsidizing the expenses incurred by qualified small and medium-sized science and technology enterprises in purchasing science and technology innovation services from domestic universities, research institutes and other enterprises and institutions in the process of research and development. The amount does not exceed 5% of the actual expenses incurred by enterprises in purchasing scientific and technological innovation services, of which the amount of provincial innovation voucher subsidy funds does not exceed 3% of the actual expenses, and 2% of them can be supplemented by local governments as appropriate. The amount of subsidy applied by each enterprise shall not exceed 2, yuan, and the amount of subsidy for provincial innovation vouchers shall not exceed 12, yuan.

2. technological innovation fund projects for small and medium-sized scientific and technological enterprises: enterprises that have obtained the warehousing registration number on the evaluation platform of small and medium-sized scientific and technological enterprises of the Ministry of Science and Technology before the deadline for project application shall apply for innovative fund projects with the amount not exceeding 45, yuan.

3. Innovation and Entrepreneurship Competition: eligible small and medium-sized scientific and technological enterprises can participate in the innovation and entrepreneurship competition, and the winners of the provincial competition will recommend the enterprises that have advanced to the national competition. In addition to the support of the relevant national service policies, they will also receive subsidies from the technological innovation funds of the provincial small and medium-sized scientific and technological enterprises; Those who meet the conditions for the entry of science and technology business incubators shall be assessed by local science and technology business incubators, and they may be given priority to enter science and technology business incubators and enjoy the relevant preferential services of various science and technology business incubators; Relevant venture capital companies and banks will provide guidance on venture financing, business model, bank loan credit, share reform and listing for eligible projects, and focus on tracking the winning projects in the competition. Those who meet the requirements will be given priority to loan financing support.

third, some supporting policies of cities, counties (districts).

There are many supporting policies in cities and counties (districts). Here are a few simple examples, such as:

Quanzhou: The Science and Technology Innovation Voucher focuses on supporting high-tech enterprises registered in Quanzhou, gazelle enterprises, leading enterprises of science and technology giants, small and medium-sized science and technology enterprises, provincial high-tech cultivation and warehousing enterprises, strategic new-type growth enterprises and science and technology enterprises listed and displayed in the Straits Equity Exchange Center. If the enterprises submit purchase service contracts and corresponding qualification materials, press No.

Anxi County, Hui 'an County, and Taiwan Business District in Quanzhou: Support and reward 2, yuan for small and medium-sized science and technology enterprises entering the warehouse for the first time.

Nanping city: provide financial support for innovative projects of small and medium-sized scientific and technological enterprises, with a subsidy of 5, to 15, yuan for each project.

Zhangzhou City: The maximum amount of funding for each innovative fund project is not more than 3, yuan.

Jinan District, Fuzhou: Small and medium-sized scientific and technological enterprises (not "provincial high" or "national high") that are put into storage for annual evaluation can enjoy a one-time reward of 5, yuan.

Qingliu County, Sanming City: 1, yuan will be awarded to enterprises that have passed the evaluation of state-level small and medium-sized science and technology enterprises.

these supporting policies of cities, counties (districts) were collected and summarized in 221, and the local policies enjoyed by local small and medium-sized science and technology enterprises are subject to the answers of local science and technology authorities.