The declared R&D projects must conform to the high-tech fields supported by the state (see Annex 4) (State Science and Technology Commission [2008] 172) and the Guide to the Key Fields of High-tech Industrialization with Current Priority Development (2007) issued by the National Development and Reform Commission and other departments (see Annex 5) (Announcement No.6 of the National Development and Reform Commission and other departments in 2007).
Second, the filing confirmation procedures
1. The filing of enterprise R&D projects shall be confirmed by the Municipal Science and Technology Bureau;
2. For R&D projects that meet the basic requirements for filing confirmation, the reporting enterprise shall fill in the Form of R&D Projects of Enterprises in Jiangsu Province (see Annex 2) and the Confirmation Letter of R&D Projects of Enterprises (see Annex 3), and submit relevant materials to the local Science and Technology Bureau.
3, the Municipal Science and Technology Bureau of the relevant conditions and "high-tech areas supported by the state", "the current priority development of high-tech industrialization key areas guide (2007)" for project review.
For projects in the above two fields, the Municipal Science and Technology Bureau will conduct preliminary examination, organize expert consultation, conduct examination and approval according to expert opinions, and issue the Confirmation Letter of Enterprise R&D Project for qualified projects, with a unified number in triplicate, one for the science and technology department, one for the reporting enterprise and one for the tax authorities at the same level.
Three. Requirements for filing and confirmation of materials
(1) R&D project list of enterprises in Jiangsu province (divided into independent development, entrusted development, cooperative development and centralized development) (in duplicate).
(two) independent, commissioned and cooperative research and development project plan and research and development budget (in duplicate).
(three) the establishment of independent, commissioned and cooperative research and development institutions or project teams and the list of professionals (in duplicate).
(four) the general manager's office meeting or the resolution of the board of directors on the establishment of independent, entrusted and cooperative research and development projects (in duplicate).
(5) Contracts or agreements for R&D projects such as entrustment, cooperation and concentration (in duplicate).
(6) Confirmation letter of enterprise R&D project (including electronic documents) (in triplicate).
(7) Attachments include: business license of enterprise as a legal person, financial statements of the previous year, novelty retrieval of projects, inspection reports and copies of patent certificates.
(8) The above documents shall be signed by the enterprise legal person and stamped with the official seal of the enterprise.
Fourth, the timing of filing and confirmation.
After the enterprise puts forward the application for filing the R&D project, the Municipal Science and Technology Bureau will review the project within ten working days and issue a confirmation letter of the enterprise R&D project.
Verb (abbreviation of verb) management and requirements for record confirmation
Deduction of research and development expenses of enterprises is an important measure to implement the policy of scientific and technological innovation. Once verified, the enterprises that have obtained the confirmation of filing items through fraud will cancel their confirmation and tax preferences, recover the tax that has been deducted, and further make other corresponding treatments.
Note: 1. When filling in the R&D project table of enterprises in Jiangsu Province, the category of this project in the technical field should be filled in the three-level catalogue in Annex 4 or Annex 5.
2. When filling in the Confirmation of Enterprise R&D Project, the competent department of science and technology shall confirm the opinions-> The "designated category" should be the same as the category in the project information table.
Expansion: R&D refers to R&D, R&D and R&D. It refers to a series of systematic activities with clear objectives that various research institutions, enterprises or individuals continue to carry out in order to acquire new scientific and technological knowledge (excluding humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technologies, products and services, including testing, installation, maintenance and repair of systems and equipment.