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　　现将修订后的《上海市促进高新技术成果转化的若干规定》印发给你们，请认真按照执行。

上海市人民政府
二○○四年十二月二十二日

上海市促进高新技术成果转化的若干规定（2004年修订）

　　为了贯彻《中华人民共和国促进科技成果转化法》、《上海实施科教兴市战略行动纲要》，加快本市高新技术成果转化，积极培育新兴产业，优化高新技术产业结构，形成高新技术产业链，特制定本规定。

　　一、市政府颁布上海市高新技术产业和技术指导目录。法人和自然人可按照市政府颁布的指导目录，申请高新技术成果转化项目的认定和高新技术企业的认定。

　　市政府有关部门在上海市高新技术成果转化服务中心联合设立"一门式"服务窗口，提供政策咨询服务，协调解决高新技术成果转化和高新技术企业发展过程中的疑难问题。

　　二、本市实行高新技术成果转化项目认定制度。上海市高新技术成果转化服务中心常年受理并负责组织高新技术成果转化项目的认定。对经认定的软件、集成电路、创新药物等项目，国家863计划等各项科研项目，以及获得科技型中小企业技术创新资金资助的项目，简化成果转化认定程序。

　　经认定的高新技术成果转化项目，若发现其转化内容与项目申请书有严重违背或在规定期限内未实施转化的，撤销该项目的认定资格，并停止其继续享受有关优惠政策的待遇。

　　三、本市实行高新技术企业认定制度。上海市高新技术企业认定办公室常年受理并负责组织本市高新技术企业的认定。对已经认定的软件、集成电路等企业，简化认定程序。经认定的高新技术企业，可按规定享受有关优惠政策。鼓励高新技术企业向国家高新技术产业开发区集中。

　　四、各类企事业单位特别是高等院校、科研机构和国有企事业单位，要以各种形式实施技术和管理要素参与分配。单位职务成果进行转化的，可根据不同的转化方式，约定成果完成人应当获得的股权、收益或奖励。

　　以股权投入方式进行转化的，成果完成人可享有不低于该项目成果所占股份20%的股权。

　　以技术转让方式将成果提供给他人实施转化的，成果完成人可享有不低于转让所得的税后净收入20%的收益。

　　自行实施转化或以合作方式实施转化的，在项目盈利后3-5年内，每年可从实施该项成果的税后净利润中提取不低于5%的比例，用于奖励成果完成人；企业自主开发的非本企业主导经营领域的成果，在项目盈利后3-5年内，每年可从实施该项成果的税后净利润中提取不低于10%的比例，用于奖励成果完成人。

　　高等院校、科研机构和国有企事业单位的科技人员在落实技术、管理等要素参与分配遇到障碍时，可以向高新技术成果转化服务中心咨询和申诉。

　　五、高新技术成果作为无形资产参与转化项目投资的，其作为无形资产的价值占注册资本比例可达35%.合作各方另有约定的，从其约定。

　　高新技术成果作为无形资产投资的价值，应经具有资质的评估机构评估，或经各投资方协商认可并同意承担相应连带责任。企业凭评估机构的评估报告，或投资各方同意承担相应连带责任的协议书等，办理验资手续。

　　具备法人资格的高等院校、科研机构可与外国投资者以合作的方式，设立外商投资高新技术企业。

　　允许在外商投资高新技术企业工作1年以上的国内科研人员成为该企业的中方投资者。外商投资高新技术企业对所研究开发的产品，可实行委托加工生产模式，并允许对外租赁自产产品。

　　六、经认定的高新技术（国有独资）企业在实施公司制改制时，经出资人认可，可将前3年国有净资产增值中（不包括房地产增值部分）不高于35%的部分作为股份，奖励有贡献的员工特别是科技人员和经营管理人员。

　　高新技术企业和高新技术成果转化项目的企业可以期股、期权或技术分红等形式，奖励科技人员和经营管理人员。技术分红享受者可将技术分红作为出资，按照规定的价格购买公司股权，并依法办理股权登记手续。

　　七、鼓励企业加大技术开发费投入。企业当年发生的技术开发费（包括新产品设计费，工艺规程制定费，设备调整费，专门用于研究活动的专利、技术资料检索费用，委托其他单位进行的科研试制费，与新产品的试制和技术研究有关的其他费用）可据实列支，比上年实际增长10%以上的，可再按技术开发费实际发生额的50%抵扣当年应纳税所得额。企业为开发新技术、研制新产品必须购置的专用、关键的试制用设备、测试仪器所发生的费用，可一次或分次摊入成本。对技术转让、技术开发和与之相关的技术咨询、技术服务获得的收入，免征营业税。

　　国资重点支撑的产业性集团实际发生的技术开发费，应不低于当年销售收入的1-3%.

　　八、本市注册的企业中经认定的高新技术成果转化项目，根据其综合经济指标的完成情况及项目知识产权的具体属性，在认定之后的一定期限内，由财政专项资金对其专项研发给予扶持。自认定之日起3年内，经上海市高新技术成果转化中心认定实现生产或试生产的，政府返还高新技术成果转化部分项目用地的土地使用费、土地出让金；购置用于高新技术成果转化的生产经营用房的，可免收交易手续费和产权登记费。如改变土地使用性质或用于非高新技术成果转化项目，所享受的优惠须全额退还。

　　九、鼓励境内外各类资本在本市设立注册资本不低于1000万元人民币的创业投资公司，以及注册资本不低于100万元人民币的创业投资管理公司。

　　创业投资主管部门委托市创业投资行业协会认定的创业投资公司，可按国家规定，运用其全额资本金进行投资。对其投资经认定的高新技术成果转化项目和高新技术企业的资金余额超过净资产50%，并且其他投资的资金余额未超过净资产30%的，给予财政专项资金扶持。

　　经市创业投资行业协会认定的本市创业投资管理公司，其管理投资于经认定的高新技术成果转化项目和高新技术企业所取得的投资收益、管理费收入和业绩奖励，自获利年度起3年内，由财政专项资金给予一定的扶持。

　　本市注册的创业投资公司可以按总收益中不高于10%的比例提取风险准备金，市科技专款予以等额匹配，市、区县两级科委共同设立创业投资风险救助专项资金。具体办法，由市科委会同市财政局另行制定。

　　十、市和区、县在有关专项资金中，对经认定的高新技术成果转化项目，给予贷款贴息或融资担保。

　　担保机构为经认定的高新技术成果转化项目和高新技术企业提供融资担保，所发生的项目代偿损失，经主管财政部门核准，可给予一定的补偿。

　　市、区县两级财政所属的担保机构要逐步扩大用于高新技术成果转化项目和高新技术企业的担保额比例。

　　对资产少、科技含量高的科技项目，可探索实行信用担保，以及与专利等无形资产挂钩的担保模式。

　　十一、在沪注册并缴纳企业所得税的企业（包括外商投资企业的中方投资者），以近3年的税后利润投资于经认定的高新技术成果转化项目，形成或增加企业的资本金，且投资合同期超过5年的，在第二年度内由财政专项资金给予一定的扶持。外商投资企业的外方投资者，将其从企业取得的利润直接再投资，该再投资部分已交纳的企业所得税，按税法规定退税。

　　从事高新技术成果转化的科技人员，用其从成果转化中获得的收益投资经认定的高新技术成果转化项目或高新技术企业的，在第二年度由财政专项资金给予一定的扶持。

　　十二、建立上海市科技企业孵化器指导委员会，促进孵化器提高成果转化、中介、投融资等培育企业的服务功能。经上海市科技企业孵化器指导委员会批准的孵化基地视其实际运行情况，由市、区县财政安排专项资金给予扶持，用于加快孵化基地的建设和提升服务功能。

　　十三、从事经认定的高新技术成果转化项目的海外留学生在沪取得的工薪收入，在计算个人应纳所得税额时，可按规定享受加计扣除。企业和研究开发机构聘用的外籍专家，其薪金可列支成本。

　　经认定的高新技术成果转化项目所组建的企业，不受工资总额限制，董事会可参照劳动力市场价格和当年政府颁布的工资增长指导线，自行决定其职工的工资发放水平，并可全额列支成本。

　　十四、高等院校、科研院所的科技人员可以兼职从事高新技术成果的转化工作。科技人员兼职从事高新技术成果转化工作，应遵守与本单位的约定，保守本单位的商业秘密，尊重本单位知识产权；使用本单位或他人知识产权的，应与本单位或他人签订许可或转让协议。

　　科技人员和管理人员整体或者部分成建制脱离高校、科研机构等事业单位，进入企业从事高新技术成果转化的，凭转化证书经与劳动保障部门协商，可享受本市转制事业单位养老保险的有关政策。

　　十五、由上海市高新技术成果转化类高级专业技术职务任职资格评审委员会负责对本市在高新技术成果转化中做出贡献的工程技术人员、经营人员、管理人员以及中介服务组织工作人员的任职资格进行评审。对在高新技术成果转化工作中业绩突出者，可破格评定相应的专业技术职务任职资格。

　　十六、高新技术企业和高新技术成果转化项目的企业从外省引进大学以上学历（有相应学位）且紧缺、急需的专业技术人员、管理人员和创新团队的，引进人员的配偶（含农业户口）及未成年子女可以随调、随迁来沪。

　　建设留学人员创业园区，完善对留学人员创业的服务。对海外留学人员回国创办软件、集成电路设计和生物技术企业，给予创业扶持。

　　十七、上海人才发展资金资助认定的高新技术企业和高新技术成果转化项目的企业建立技术主管、信息主管岗位，并对聘用经考核合格的优秀人才提供补贴。

　　上海职业培训公共实训基地对开展高技能人才培训的职业培训学院、职业培训机构及本市相关行业和企业的培训部门免费开放、无偿使用。

　　十八、由市政府有关部门和区、县政府根据本规定，制定实施细则和服务指南。上海市高新技术成果转化服务中心负责对本规定的落实，进行组织协调和督促推进。

　　本市已颁布的有关高新技术成果转化的政策与本规定不一致的，以本规定为准。

Provisions of Shanghai Municipality on Promoting the Transformation¹ of New and High-tech² Achievements

　　In order to implement³ the "Law of the People's Republic of China on Promoting the Transformation of Scientific and Technological⁴ Achievements" and the "Action Program of Shanghai for Revitalizing the City Through Science and Education", accelerate the transformation of new and high-tech achievements in this Municipality, actively⁵ cultivate new industries, optimize⁶ the structure of the new and high-tech industry and form a new and high-tech industry chain, these Provisions are formulated⁸.

　　1. The Municipal People's Government shall publish a "Guidance Catalogue of High-tech Industries and Technologies in Shanghai". Any legal person or natural person may, in accordance with the Guidance Catalogue published by the Municipal People's Government, apply for the accreditation⁹ of the transformation projects of new and high-tech achievements and of new and high-tech enterprises.

　　Relevant departments of the Municipal People's Government shall jointly¹¹ establish a "one-stop" service window at the Shanghai Service Center for Transformation of New and High-tech Achievements to provide the service for policy consultation¹², and to coordinate¹³ settlement of the difficult problems that may arise in the process of the transformation of new and high-tech achievements and of the development of new and high-tech enterprises.

　　2. This Municipality practices the accreditation system for the transformation projects of new and high-tech achievements. The Shanghai Service Center for Transformation of New and High-tech Achievements shall accept and handle, and be responsible for organizing the accreditation of the transformation projects of new and high-tech achievements all the year round. With regard to the accredited¹⁴ projects of software, integrated circuit and innovative¹⁵ medicine, all scientific research projects listed in the National 863 Plan, and the projects that have won the financing from the fund for technological innovation by small and medium-sized enterprises of scientific and technological type, the accreditation procedures for transformation of achievements shall be simplified.

　　Where the transformation contents of an accredited transformation project of new and high-tech achievements are found to run counter to the application of the project seriously or the transformation has not been implemented¹⁶ within a prescribed period of time, such project shall be deprived of its accreditation qualification and be stopped from continuing to enjoy relevant preferential policy treatment.

　　3. This Municipality practices the accreditation system for new and high-tech enterprises. The Shanghai Municipal Office for Accreditation of New and High-tech Enterprises shall accept and handle, and be responsible for organizing the accreditation of new and high-tech enterprises in this Municipality all the year round. With regard to the accredited enterprises of software or integrated circuit, the accreditation procedures shall be simplified. The accredited new and high-tech enterprises may enjoy relevant preferential policy as prescribed. New and high-tech enterprises shall be encouraged to converge¹⁷ at the national high-tech industry development zone.

　　4. All kinds of enterprises and institutions, particularly institutions of higher learning, scientific research institutes and state-owned enterprises and institutions shall carry out in various ways the practice of the technological and managerial factors participating in the distribution of income. With regard to the transformation of job-related achievements, the parties concerned may agree on the stock right, yields or rewards due to the persons who made the achievements, according to the mode of transformation.

　　If new and high-tech achievements are invested as stocks in the transformation project, the person who made the achievements may be entitled to no less than 20% of the stocks corresponding to the investment.

　　If the new and high-tech achievement is transferred to others for transformation, the person who made the achievements may be entitled to no less than 20% of the after-tax income from the transfer.

　　Where the tranformation of an achievement is carried out by an enterprise or institution itself or in cooperation with others, the enterprise or institution may, within 3 to 5 years upon the project making a profit, draw every year no less than 5% of the after-tax profit realized from the transformation to reward the person who made the achievement; with regard to an achievement independently developed by an enterprise that does not belong to its mainline business areas, the enterprise may, within 3 to 5 years upon the project making a profit, draw every year 10% of the after-tax profit realized from the transformation to reward the person who made the achievement.

　　Scientific and technological personnel in institutions of higher leaning, scientific research institutes, and state-owned enterprises and institutions may, when coming up against difficulties in carrying out the practice of the technological and managerial factors participating in the distribution of income, consult or make complaints to the Shanghai Service Center for Transformation of New and High-tech Achievements.

　　5. If a new and high-tech achievement is invested as intangible property in a transformation project, its value as intangible property may account for up to 35% of the registered capital. If the parties to the cooperation have agreed on the percentage otherwise, such agreement shall prevail.

　　When new and high-tech achievements are invested as intangible property, their value shall be assessed by a qualified¹⁸ assessment¹⁹ agency, or may be approved through consultation by the investors²⁰, who agree to bear joint¹⁰ and several liabilities. The enterprise shall go through the capital verification formalities on the strength of the assessment report issued by the assessment agency or the agreement made by the investors on bearing joint and several liabilities.

　　Institutions of higher learning and scientific research institutes with corporate²¹ capacity may establish foreign-invested new and high-tech enterprises in cooperation with foreign investors.

　　Domestic scientific research personnel who have worked in a foreign-invested new and high-tech enterprise for over one year are allowed to become Chinese investors in that enterprise. A foreign-invested high-tech enterprise may practice the mode of sub-contracting the processing or production of its R&D products, and shall be allowed to lease its own products.

　　6. When an accredited new and high-tech enterprise （solely²² state-owned） is carrying out the transformation of the ownership, the enterprise may, upon approval of the investors, use no more than 35% of the past 3 years' added value from the state-owned net assets （not including the added value from the real estate） as stocks to reward the personnel who made contribution to the enterprise, particularly scientific and technological and managerial personnel.

　　A high-tech enterprise, or an enterprise engaged in a transformation project of new and high-tech achievements may reward scientific and technological and managerial personnel in such forms as share option, stock option or technological dividends²³. The person enjoying technological dividends may use the technological dividends as investment to buy the stocks of the enterprise and go through the registration²⁴ formalities for stock right according to law.

　　7. Enterprises are encouraged to boost the input²⁵ into technological development. The expenses for technological development （including the expenses for the designing of new products, formulation of technological procedures, modulation²⁶ of equipment, patent and technological data retrieval specially²⁷ used for research activities, and the scientific research and trial manufacture entrusted²⁸ to other units, and other expenses related to the trial manufacture and technological research of new products） incurred²⁹ by an enterprise in the current year may be listed in expenditure³⁰ according to reality; where those expenses actually increase more than 10% over the previous year, 50% of the expenses actually incurred in technological development may again be deducted³¹ from the taxable income for the current year. The expenses incurred by the enterprise in the purchase of the special-purpose or key installations and testing instruments for trial manufacture that are specially needed for the development of a new technology or for the research and manufacture of a new product may be included in the cost in one lump-sum or in installments³². The revenues from technological transfer or technological development and the related technological consultation or service shall be exempted³³ from business tax.

　　The expenses for technological development actually incurred by the industrial group with the support mainly from the state assets shall be not less than 1% to 3% of the sales income in the current year.

　　8. An accredited transformation project of new and high-tech achievements of the enterprise registered in this Municipality shall, according to the condition of fulfilling comprehensive economic index and the specific nature of intellectual property of the project, be given support for its special research and development from the special financial fund within a certain period of time upon accreditation. The government shall, refund³⁴ the land-use fees and the rents for leasing land for the transformation project of new and high-tech achivements within three years upon the accreditation of realization³⁵ of manufacture or trial manufacture by the Shanghai Service Center for Transformation of New and High-tech Achievements. The transaction fees for purchasing housing for production or business and the property rights registration fees shall be exempted. In case the land use nature is changed or the land is not used for the transformation project of new and high-tech achivements, the amount granted in the preferential treatment enjoyed by the enterprise shall be returned in full.

　　9. All kinds of capital at home and abroad shall be encouraged to set up business-starting investment companies with a registered capital of not less than RMB 10 million yuan as well as business-starting investment management companies with a registered capital of not less than RMB 1 million yuan.

　　A business-starting investment company accredited by the Municipal Business-starting Investment Trade Association entrusted by the competent administrative³⁶ department of business-starting investment may, according to the State-set provisions, use the whole amount of its capital as investment. Where the balance of the fund invested by a business-starting investment company in accredited transformation projects of new and high-tech achievements and new and high-tech enterprises exceeds 50% of its net assets and the fund balance of its investment in other fields does not exceed 30% of its net assets, such company shall be given support from special financial fund.

　　Where a business-starting investment management company in this Municipality accredited by the Municipal Business-starting Investment Trade Association manages the investment in accredited transformation projects of new and high-tech achievements and new and high-tech enterprises, such company shall be given support from the special financial fund for its yields from investment, income from the management fees and bounty³⁷ for its achievements, within 3 years from the year of gaining profit.

　　A business-starting investment company registered in this Municipality may draw not more than 10% of its total income as the risk reserve fund which shall be matched by an equal amount allocated³⁸ from the Municipal Special Fund for Science and Technology. The municipal and district/county science and technology commissions shall jointly set up the special risk relief fund for business-starting investment, and the specific procedures for such set-up shall be formulated separately by the Municipal Science and Technology Commission jointly with the Municipal Finance Bureau.

　　10. This Municipality and districts/counties shall give interest discount on loans or guarantees for financing from relevant special funds for accredited transformation projects of new and high-tech achievements.

　　Where a guarantee agency provides financing guarantee accredited transformation projects of new and high-tech achievements or new and high-tech enterprises, it shall, upon the verification and approval by the competent administrative department of finance, be given certain compensation for the compensation loss incurred in the projects.

　　Guarantee agencies under the municipal and district/county finance shall step by step increase the proportion of the guarantee amount for transformation projects of new and high-tech achievements and new and high-tech enterprises.

　　With regard to scientific and technological projects with small capital but high scientific and technological contents, exploration may be made into practicing credit guarantee and the mode of linking guarantee to intangible property like patent.

　　11. Where interprises （including Chinese investors in foreign-invested enterprises） registered in Shanghai and paying corporate income tax invest the after-tax profit of recent 3 years in accredited transformation projects of new and high-tech achievements, form or increase their capital, and the term of their investment contracts exceeds 5 years, they shall be given support from special financial funds within the second year. Where the foreign investors in foreign-invested enterprises reinvest directly the profit obtained from the enterprises, the corporate income tax already paid on such reinvested profit shall be refunded³⁹ according to the tax law.

　　Where scientific and technical personnel engaged in the transformation of new and high-tech achievements invest the income obtained from the transformation of achievements in accredited transformation projects of new and high-tech achievements or new and high-tech enterprises, they shall be given support from the special financial fund within the second year.

　　12. The Shanghai Municipal Guidance Commission on Incubators of Scientific and Technological Enterprises shall be established to promote enhancement of the service functions of incubators for the cultivation⁴⁰ of enterprises in the transformation of achievements, intermediary service, investment and financing, etc. The municipal and district/county finance shall arrange a special fund to support the incubation bases approved by the Shanghai Municipal Guidance Commission on Incubators of Scientific and Technological Enterprises according to the actual condition of their operation, so as to quicken up the construction of the incubation bases and enhance their service function.

　　13. The salaries, drawn⁴¹ in Shanghai, of returned overseas students who engage in accredited transformation projects of new and high-tech achievements may enjoy, according to the stipulations, the additional deduction⁴² of the cost upon the calculation of the payable⁴³ personal income tax. The salaries of foreign experts employed by enterprises and research and development agencies may be listed as the cost.

　　An enterprise established with accredited transformation projects of new and high-tech achievements shall not be restrained by its total wages. The board of directors may autonomously⁴⁴ decide upon the standard of wages for its employees, with reference to the market labor⁴⁵ prices and the guidelines published by the government for wage increases in the current year. All the wages paid out may be listed as the cost.

　　14. Scientific and technical personnel in institutions of higher leaning and scientific research institutes may engage in the transformation of new and high-tech achievements as a concurrent⁴⁶ occupation. Scientific and technical personnel that engage in the transformation of new and high-tech achievements as a concurrent occupation shall abide⁴⁷ by the agreement with their original units, keep their commercial secrets and respect their intellectual property rights; if they need to use the intellectual property rights of their original units or other persons, they should sign a contract with their original units or other persons for permission or assignment to use such intellectual property rights.

　　Where scientific and technical personnel and managerial personnel leave the institutions such as institutions of higher learning and scientific and technological institutes in their totality or in part to form an organizational system and engage in the transformation of new and high-tech achievements in enterprises, they may enjoy relevant policies on endowment insurance for restructured institutions after consultation with the labor and social security department on the strength of the transformation certificate.

　　15. The Shanghai Qualifications Assessment Committee on Senior Professional in the Field of the Transformation of New and High-tech Achievements shall be responsible for the assessment of the professional qualifications of engineering and technical personnel, business personnel, managerial personnel as well as personnel engaged in intermediary service and organization who have made contributions in the transformation of new and high-tech achievements. Those who have made outstanding achievements in the transformation of new and high-tech achievements may be awarded corresponding professional titles by waiving⁴⁸ conventional constraints⁴⁹.

　　16. When new and high-tech enterprises and enterprises with accredited transformation projects of new and high-tech achievements bring into Shanghai from other provinces the professional technical personnel, managerial personnel or innovation team with college diplomas or above （with corresponding academic degrees） that are in shortage and urgently needed, the spouses⁵⁰ （including those with agricultural residence） and minor⁵¹ children of such persons may move to this Municipality, too.

　　Overseas students pioneer parks shall be built and the service for overseas students to start businesses shall be improved. The returned overseas students who establish enterprises engaged in software, integrated circuit design or biotechnology shall be given support for their enterprises.

　　17. The Shanghai Talents Development Fund shall subsidize the accredited new and high-tech enterprises and enterprises with transformation projects of new and high-tech achievements in setting up posts for chief technical executives and chief information executives, and grant allowances to the employed excellent talents who have passed the examination.

　　The Shanghai Public Practical Training Base for Vocational Training shall open to the vocational training colleges and vocational training agencies that launch training for highly skilled persons, and the training departments of relevant trades and enterprises in this Municipality for use free of charge.

　　18. The relevant departments of the Municipal People's Government and the district/county people's governments shall, according to these Provisions, formulate⁷ the implementation⁵² rules and service guide. The Shanghai Service Center for Transformation of New and High-tech Achievements shall be responsible for the implementation of these Provisions and perform organization, coordination⁵³, supervision⁵⁴, urging and promotion⁵⁵ in that regard.Where the policies on the transformation of new and high-tech achievements previously promulgated by this Municipality are inconsistent with these Provisions, these Provisions shall prevail

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