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1、江苏、苏州支持总部企业发展的政策汇编The Compilation of the Policies for Supporting the Development of Headquarters Enterprises at three levels of Jiangsu,Suzhou and SIP2024.082024.08 为加快总部经济发展步伐，江苏省、苏州市已建立了较为完善的总部经济政策体系，总部企业数量稳步增加、总部功能更为多元、总部能级不断提升。为鼓励外资开展高水平研发创新活动，各级政府还出台了支持外资研发中心的一系列政策，为外资研发中心的设立和运营提供更加高效精准的服务。本文将对

2、相关政策进行汇编和介绍。In order to speed up the economy development of headquarters,Jiangsu provincial government and Suzhou city government have established a relatively perfect economic policy system for headquarters.As a result,there has been a steady increase in the number of headquarters enterprises,more

3、diversified headquarters functions and a continuous improvement in the level of headquarters.In order to encourage the foreign investors to carry out high-level R&D innovation activities,governments at all levels have also issued a series of policies to support foreign-invested R&D centers,providing

4、 more efficient and accurate services for the establishment and operation of foreign-invested R&D centers.In this context,the above-mentioned policies are compiled and explained.简 介Introduction1第一章 总部政策.2Chapter 1 Policies on Headquarters.2第一部分 江苏省级总部政策.3Part I Provincial-Level Policies on Headquart

5、ers in Jiangsu.3第二部分 苏州市级总部政策.9Part II City-Level Policies on Headquarters in Suzhou.9第二章 外资研发中心政策.16Chapter 2 Policies on Foreign-invested R&D Centers.16第一部分 江苏省关于鼓励支持外商投资设立和发展研发中心若干措施.17Part I Several Measures on Encouraging and Supporting Foreign Investors to Set up R&D Centers by Jiangsu.17第二部分

6、苏州市关于鼓励支持外商投资设立和发展研发中心若干措施.20Part II Several Measures on Encouraging and Supporting Foreign Investors to Set up R&D Centers by Suzhou.20第三部分 外资研发中心免退税政策.23Part III Tax Free and Refund Policy for Foreign-invested R&D Centers.23目 录CONTENTS2Chapter 1 Chapter 1 总 部 政 策Policies on Headquarters总部政策HQ Poli

7、cies31、本意见所称跨国公司地区总部是指注册地在境外的跨国公司在江苏设立的，以投资或授权管理形式履行跨省以上区域范围内投资、管理和服务职能的总部类型的外商投资企业。The term Regional Headquarters of Multinational Corporations as mentioned in the Opinions refers to the headquarters-type foreign-invested enterprises established in Jiangsu province by registered-overseas multinatio

8、nal corporations,which perform the functions of investment,management and service in the regional scope being greater than one province in the form of investment or authorized management.2、本意见所称跨国公司事业部地区总部是指注册地在境外的跨国公司具有以功能、业务、产品、品牌、服务等为依据细分的事业部制组织架构，由其在江苏设立，以投资或授权管理形式负责事业部跨省以上区域范围内投资、管理和服务职能的外商投资企业

9、。The term Regional Headquarters of Business Divisions of Multinational Corporations mentioned in the Opinions refers to the foreign-invested enterprises established in Jiangsu by registered-overseas multinational corporations with the business divisions based on function,business,product,brand and s

10、ervice,which are responsible for the investment,management and service of the business divisions in the regional scope being greater than one province in the form of investment or authorized management.3、本意见所称跨国公司功能性机构是指注册地在境外的跨国公司在江苏设立的，履行跨省以上区域范围内研发、财务管理、营销、采购、检测等职能的外商投资企业。The term Functional Orga

11、nization of Multinational Corporations as mentioned in the opinion refers to the foreign-invested enterprises established in Jiangsu by registered-overseas multinational corporations,which perform the functions such as R&D,financial management,marketing,procurement and testing in the regional scope

12、being greater than one province.4、本意见所称跨国公司事业部功能性机构是指注册地在境外的跨国公司具有以功能、业务、产品、品牌、服务等为依据细分的事业部制组织架构，由其在江苏设立，履行事业部跨省以上区域范围内研发、财务管理、营销、采购、检测等职能的外商投资企业。The term Functional Organization of Business Divisions of Multinational Corporations as mentioned in the Opinions refers to the foreign-invested enterpris

13、es established in Jiangsu by registered-overseas multinational corporations with the business divisions based on function,business,product,brand and service,which performs the functions of R&D,financial management,marketing,procurement,testing and the other in the regional scope being greater than o

14、ne province of the business divisions.5、本意见所称的跨国公司不包括实际控制人在中国境内的境外企业。The multinational corporations mentioned in the Opinions do not include the overseas enterprises which actual controllers are just within the territory of China.第一部分 江苏省级总部政策Part I Provincial-Level Policies on Headquarters in Jiang

15、suDefinition定义A4TypeofOrganizations机构类型跨国公司地区总部，是指注册地在境外的跨国公司在江苏设立的，以投资或授权管理形式履行跨省以上区域范围投资、管理和服务职能的总部类型的外商投资企业。Regional Headquarters of Multinational Corporation refers to the headquarters-type foreign-invested enterprise established in Jiangsu province by registered-overseas multinational corporati

16、ons,which performs the functions of investment,management and service in the regional scope being greater than one province in the form of investment or authorized management.跨国公司事业部地区总部是指注册地在境外的跨国公司具有以功能、业务、产品、品牌、服务等为依据细分的事业部制组织架构，由其在江苏设立，以投资或授权管理形式负责事业部跨省以上区域范围内投资、管理和服务职能的外商投资企业。Regional Headquart

17、er of a Business Division of a Multinational Corporation refers to a foreign-invested enterprise established in Jiangsu by a registered-overseas multinational corporation with its business divisions based on function,business,product,brand and service,which are responsible for the investment,managem

18、ent and service of the business divisions in the regional scope being greater than one province in the form of investment or authorized management.具有独立法人资格，符合江苏产业发展方向，营业执照登记住所或主要经营场所在江苏省境内，持续经营一年以上As an independent legal person,its business should be in line with the need of industrial development i

19、n Jiangsu Province,and its registered address of the business license or the main premises should be in the territory of Jiangsu Province,with a continuous operation duration of more than one year 境外母公司资产不低于 3 亿美元（其中服务业为不低于 2 亿美元）The assets of its overseas parent company should not be less than USD3

20、00 million(for the service industry,the asset should not be less than USD200 million)境外母公司直接或间接持股超过 50%Its overseas parent company shall directly or indirectly holds more than 50%of all its shares 实际缴付注册资本不低于 1000 万美元Its paid-in registered capital shall not be less than USD10 million 管理或被授权管理及服务的境内外

21、独立法人企业不少于 3 家（其中至少有 1 家住所在江苏省以外地区），且需正常开展生产经营活动 1 年以上，有持续业务贡献；或管理或被授权管理的境内外独立法人企业及分支机构不少于 6 家（其中至少有 1 家为独立法人企业且至少有 1 家住所或营业场所在江苏省以外地区），且需正常开展生产经营活动 1 年以上，有持续业务贡献It shall manage or be authorized to manage and serve at least three enterprises with the status of independent legal person at home and abr

22、oad(of which at least one enterprise shall be outside Jiangsu Province),and should have normally carried out its production and business activities for more than one year and made sustained business contribution;Or,it shall manage or be authorized to manage at least 6 enterprises with the status of

23、independent legal person and subsidiaries at home and abroad(of which at least one is an enterprise with the status of independent legal person and at least one has its domicile or premises of business being outside of Jiangsu Province),and should have normally carried out its production and busines

24、s activities for more than one year and made sustained business contribution 未被列入严重失信主体名单。It shall not be included in the list of entities with poor credit跨国公司地区总部应满足以下条件：To become a regional headquarters of a multinational corporation,the following conditions should be met:跨国公司地区总部RegionalHeadquart

25、ersofMultinationalCorporation01跨国公司事业部地区总部RegionalHeadquartersofaBusinessDivisionofaMultinationalCorporation02B总部政策HQ Policies5申报事业部地区总部除需满足跨国公司地区总部的条件外，还应满足下述条件：When applying for becoming the regional headquarters of a business division of a multinational corporation,the following conditions shall

26、also be met in addition to satisfying the requirements for becoming a Regional Headquarters of a multinational Corporation:上一年度营业收入占境外母公司事业部营业收入的比例不低于 10%且年度营业收入不低于 10 亿元人民币，或申报企业上一年度营业收入不低于 50 亿元人民币。The proportion of its previous years operating revenue to the operating revenue of the business divi

27、sions of its overseas parent company shall not be less than 10%,and its annual operating revenue shall not be less than RMB1 billion,or the previous years operating revenue of the enterprise that makes the application shall not be less than RMB5 billion.跨国公司功能性机构是指注册地在境外的跨国公司在江苏设立的，履行跨省以上区域范围内研发、财务管

28、理、营销、采购、检测等职能的外商投资企业。Functional Organization of a Multinational Corporation refers to the foreign-invested enterprises established in Jiangsu by a registered-overseas multinational corporation,which perform the functions such as R&D,financial management,marketing,procurement and testing in the regio

29、nal scope being greater than one province.跨国公司功能性机构FunctionalOrganizationofaMultinationalCorporation03 独立法人或非独立法人，符合江苏产业发展方向，营业执照登记住所或主要经营场所在江苏省内，在江苏持续经营超过一年It shall be an independent legal person or a non-independent legal person,and its business shall be in line with the need of industrial develop

30、ment in Jiangsu and have been operated in Jiangsu for more than one year,and the registered domicile of its business licence or the premises of business should be in Jiangsu Province 申报企业为独立法人的，其境外母公司直接或间接持股需超过 50%且实际缴付的注册资本不低于 200 万美元Where the enterprise that makes the application is an independent

31、 legal person,its overseas parent company shall directly or indirectly holds more than 50%of all its shares,and its paid-in registered capital shall not be less than 2 million US dollars 申报企业为非独立法人的，财务需独立核算，就业人数需达 200 人以上，总公司近 3 年累计支付的运营资金不低于 200 万美元或申报企业近 3 年年度营业收入均不低于 200 万美元（以申报企业连续 3 年的审计报告为准）Wh

32、ere the enterprise that makes the application is a non-independent legal person,its financial affairs shall have independent accounting,wtih 200 or more employees,and the cumulative operating funds paid by the head office in the past three years shall not be less than 2 million US dollars,or the ent

33、erprise that makes the application shall have an annual operating income of not less than 2 million U.S.dollars in the past three years(subject to the audit reports of the enterprise that makes the application in three consecutive years)母公司资产不低于 2 亿美元（其中服务业为不低于 1 亿美元）The assets of its parent company

34、 shall not be less than 200 million US dollars(of which the proportion of the service industry shall not be less than 100 million US dollars)管理或被授权管理及服务的的境内外独立法人企业及分支机构不少于 3 家（其中至少有 1 家为独立法人企业且至少有 1 家住所或营业场所在江苏省以外地区)，且均正常开展生产经营活动 1 年以上,有持续业务贡献It shall manage or be authorized to manage at least 3 ent

35、erprises with the status of independent legal person and subsidiaries at home and abroad(of which at least one is an enterprise with the status of independent legal person and at least one has its domicile or premises of business outside of Jiangsu Province),and should have normally carried out its

36、production and business activities for more than one year and made sustained business contribution 未被列入严重失信主体名单。It shall not be included in the list of entities with poor credit 已认定的功能性机构不超过 2 个It shall not have more than two identified functional organizations跨国公司功能性机构应当满足以下条件：A Functional Organiza

37、tion of a Multinational Corporation shall satisfy the following conditions:6跨国公司事业部功能性机构是指注册地在境外的跨国公司具有以功能、业务、产品、品牌、服务等为依据细分的事业部制组织架构，由其在江苏设立，履行事业部跨省以上区域范围内研发、财务管理、营销、采购、检测等职能的外商投资企业。Functional Organization of a Business Division of a Multinational Corporation”refers to the foreign-invested enterpri

38、se established in Jiangsu by a registered-overseas multinational corporation with the business divisions based on function,business,product,brand and service,which performs the functions of R&D,financial management,marketing,procurement,testing and the other in the regional scope being greater than

39、one province of the business divisions.跨国公司事业部功能性机构FunctionalOrganizationofaBusinessDivisionofaMultinationalCorporation04 申报事业部功能性机构的，上一年度营业收入占境外母公司事业部营收收入的比例不低于 10%且年度营业收入不低于 10 亿元人民币，或申报企业上一年的营业收入不低于 50 亿元人民币。If it applies for becoming a Functional Organization of a Business Division,the proportio

40、n of its operating income in the previous year to the operating income of the business divisions of its overseas parent company shall not be less than 10%,and its annual operating income shall not be less than 1 billion yuan,or the enterprise that makes the application shall have an annual operating

41、 income of not less than 5 billion yuan in the previous year.申报跨国公司事业部功能性机构除需满足跨国公司功能性机构的条件外，还应满足下述条件：If applying for becoming a Functional Organization of a Business Division of a Multinational Corporation,the following conditions shall be met in addition to satisfying the requirements for becoming

42、 a functional organization of a multinational corporation：总部政策HQ Policies7FinancialSupport资金支持C跨国公司地区总部（包括跨国公司事业部地区总部）最高为 600 万元，功能性机构（包括跨国公司事业部功能性机构）最高为 200 万元，分 3 年按 40%、30%、30%的比例发放。Operating subsidy:The maximum amount for a regional headquarter of a multinational corporation(including the region

43、al headquarter of a business division of a multinational corporation)is 6 million yuan;and the maximum amount for a functional organization of a multinational corporation(including the functional organization of a business division of a multinational corporation)is 2 million yuan;the amounts shall b

44、e paid out in three years at the proportion of 40%,30%and 30%,respectively.1、运营补助企业当年在江苏扩大投资，年度增资达到一定额度，给予增资扩能奖励。Awards for capital increase and capacity expansion:when an enterprise has expanded its investment in Jiangsu and its annual capital increase has reached a certain amount in that very year

45、,the award for capital increase and capacity expansion shall be given to it.2、增资扩能奖励企业所获运营补助的 20%可用于人才引进或奖励，增资扩能奖励资金的 40%可用于高管或技术人员奖励。Talent motivation:20%of the operating subsidies received by an enterprise can be used for talent introduction or award,and 40%of the awards for capital increase and c

46、apacity expansion can be used as incentives for senior executives or technicians.3、人才激励企业在享受资金奖励期间必须持续满足地区总部或功能性机构的认定条件。Notice:The enterprise shall keep satisfying the identifying conditions for the regional headquarters or functional organizations during the period of enjoying the financial support

47、.4、注意事项8Facilitationmeasures便利化措施D出入境及居留Exit and entry&residence子女教育Childrens schooling跨境结算及投融资便利化Facilitation of cross-border settlement,investment and financing工作许可Work permit贸易便利化Trade facilitation税务服务Tax service总部政策HQ Policies9第二部分 苏州市级总部政策Part II City-Level Policies on Headquarters in Suzhou第一节

48、市级跨国公司总部和功能性机构Section 1 City-Level Regional Headquarters and Functional Organizations of Multinational CorporationsTypeofOrganizations机构类型A 独立法人持续经营超过一年As an independent legal person,it has continuously operated for more than one year 母公司资产不低于 2 亿美元The assets of its parent company should not be less

49、 than USD200 million 境外母公司持股大于 50%Its overseas parent company should hold more than 50%of all its shares 实际缴付注册资本不低于 200 万美元Its paid-in registered capital should not be less than USD2 million 管理或被授权管理境内外独立法人企业不低于 2 家（至少一家在省外）It should manage or be authorized to manage at least two enterprises with t

50、he status of independent legal person at home and abroad(at least one is outside Jiangsu Province)管理或被授权管理的省内外独立法人企业及分支机构不少于 5 家（至少一家在江苏省外）It should manage or be authorized to manage at least 5 enterprises with the status of independent legal person or subsidiaries inside and outside the province(at

51、 least one is outside Jiangsu Province)独立法人或非独立法人持续经营超过一年As an independent legal person or a non-independent legal person,it has continuously operated for more than one year 母公司资产不低于 1 亿美元The assets of its parent company should not be less than USD100 million 境外母公司持股大于 50%或非独立法人财务独立核算Its overseas pa

52、rent company should hold more than 50%of its shares or it is a non-independent legal person but has separate financial accounting跨国公司地区性总部Regionalheadquartersofamultinationalcorporation01跨国公司功能性机构Functionalorganizationofamultinationalcorporation0210 江苏省商务厅认定的省级跨国公司地区总部和功能性机构直接认定为苏州市外资总部机构The provinc

53、ial-level regional headquarters and functional organizations of multinational corporations identified by Jiangsu Provincial Department of Commerce are directly recognized as foreign-invested headquarters in Suzhou省级外资总部Provincial-LevelForeign-InvestedHeadquarters03 属于特定（殊）的总部类型、新兴（型）业态，或者对苏州市产业发展具有较

54、大带动作用、对本地经济增长贡献较大的外资总部机构。Refer to specific(special)headquarters,emerging(new-type)business activities,or foreign-invested headquarters that plays a great driving role in the industrial development of Suzhou and makes great contributions to the local economic growth.“一事一议”认定外资总部机构Foreign-InvestedHead

55、quartersIdentifiedby“theMethodofCase-by-CaseDeliberation”04 实际缴付注册资本或母公司近 3 年累计支付运营资金不低于 100 万美元Its paid-in registered capital or the accumulated working capital paid by its parent company in recent 3 years should not be less than USD1 million 管理或被授权管理的境内外独立法人企业及分支机构不少于 2 家（至少一家在江苏省外）It should manag

56、e or be authorized to manage at least 2 enterprises with the status of independent legal person or subsidiaries at home and abroad(at least one is outside Jiangsu Province)总部政策HQ Policies11最高1000万元Up to 10 million yuan综合贡献奖励 Comprehensivecontributionaward能级提升奖励 Awardforcapacity-levelimprovement单家累计最

57、高600万元The cumulative maximum award of a single entity is 6 million yuan一事一议Case-by-case deliberation利润再投资奖励 Awardforprofitreinvestment一次性最高30万元Up to 300,000 yuan at one time功能叠加奖励 Awardforfunctionincrease开办奖励 Start-upaward外资总部奖励最高为100万元The maximum award for a foreign-invested headquarters is 1 milli

58、on yuan外资功能性机构最高奖励30万元The maximum award for a foreign-invested functional organization is 300,000 yuan每人每年最高40万元Up to 400,000 yuan annually for each person高管人员激励 IncentivesforseniorexecutivesAwardinCash资金奖励B12Notice注意事项C1.香港特别行政区、澳门特别行政区、台湾地区投资的，参照执行In the circumstances that the investments come fro

59、m Hong Kong SAR,Macao SAR and Taiwan Region,the policies shall be implemented by reference2.新认定及存量外资总部机构均可享受The headquarters newly and already identified can enjoy the above policies3.同一奖励事项不再重复享受The award shall not be given repeatedly for the same case4.必须持续满足认定条件The identifying conditions must be

60、continuously met5.弄虚作假、欺骗等违法违规行为将受惩戒Illegal acts and irregularities such as falsification and fraud will be subjected to punishment6.政策执行期限为三年The implementation term of the policies is three years总部政策HQ Policies13第二节市政府关于印发苏州市支持总部企业发展实施办法的通知Section 2 Notice of Suzhou City Government on the Distribut

61、ion of the Implementing Measures Supporting the Development of Headquarters in Suzhou City总部企业,是指苏州企业依法开展经营活动，符合苏州市产业发展政策，以投资或者授权管理形式，履行跨地级市以上区域范围行使投资控股、运营决策、财务结算、集中销售、研发、供应链配置等管理服务职能的总机构。The term Headquarters Enterprise refers to the administration centers of enterprises in Suzhou,which carry out b

62、usiness activities according to the law and the industrial development policies of Suzhou city and perform the functions of investment holding,operation decision-making,financial settlement,centralized sales,R&D,supply chain configuration and other administrative services in the regional scope being

63、 greater than one prefecture-level city in the form of investment or authorization management.直接认定条件共分 3 项：一是境内 A 股上市公司，且上年度平均市值不低于 100 亿元。二是国家和中央部门确定的大企业（集团）第二总部或区域性总部，且上年度在苏州市纳税总额 5000 万元以上。三是中国企业联合会、中国企业家协会、全国工商联以及经认可的国外权威机构公布的“全球最大 500 家公司”、“中国企业 500 强”、“中国民营企业 500 强”企业在苏州市设立的总部或者区域性总部，且上年度在苏州市纳

64、税总额 5000 万元以上。Three preconditions for direct identification:1.It is one of listed companies on domestic A-share market with an average market value of no less than 10 billion yuan in the past one year.2.It is the second headquarters or regional headquarters of one large-size enterprise(group)confirm

65、ed by the state and the central authorities,and it has a total paid tax of more than 50 million yuan in Suzhou last year.3.It is the headquarters or regional headquarters set up in Suzhou by one of Top 500 Companies in the World,or Top 500 Enterprises in China or Top 500 Private Enterprises in China

66、 announced by China Enterprise Confederation,China Enterprise Directors Association,All-China Federation of Industry and Commerce and recognized foreign authoritative institutions,with a total paid tax of more than 50 million yuan in Suzhou last year.IdentifyingCriteria认定条件A1.直接认定条件Criteria in the c

67、ircumstance of being directly identified as a headquarter enterprise2.其他分类认定Criteria in the circumstance of categorizing规模型总部At-scaleheadquarters01 农业：上年度营业收入 1 亿元以上，在苏州市纳税总额 500 万元以上。Agriculture:The operating income of the previous year should be more than 100 million yuan,and the total paid tax in

68、 Suzhou last year should be more than 5 million yuan.制造业：上年度营业收入 20 亿元以上，在苏州市纳税总额 8000 万元以上。Manufacturing industry:The operating income of the previous year should be more than 2 billion yuan,and the total paid tax in Suzhou last year should be more than 80 million yuan.14 服务业：批发零售业企业上年度营业收入 20 亿元以上

69、，在苏州市纳税总额 5000 万元以上；其它服务业企业（除房地产企业外）上年度营业收入 3 亿元以上，在苏州市纳税总额 3000 万元以上。Service industry:For wholesale and retail enterprises,the operating income of the previous year should be more than 2 billion yuan,and the total paid tax in Suzhou last year should be more than 50 million yuan in Suzhou last year;

70、For other enterprises in the service industry(except real estate enterprises),the operating income of the previous year should be more than 0.3 billion yuan,and the total paid tax in Suzhou last year should be more than 30 million yuan in Suzhou last year.建筑业：上年度营业收入 20 亿元以上，在苏州市纳税总额 1 亿元以上。Construc

71、tion industry:The operating income of the previous year should be more than 2 billion yuan,and the total paid tax in Suzhou last year should be more than 100 million yuan.金融业总部，经国家金融监管部门批准Theheadquartersrelatingtofinancialindustryshallbeapprovedbynationalfinancialregulatoryauthorities.05跨国公司地区总部和功能性

72、机构见本部分第 2 节SeeSection2ofthisPartforregionalheadquartersandfunctionalorganizationsofmultinationalcorporations.04其他对我市产业发展具有重大作用的企业OtherenterprisesthatplayasignificantroleintheindustrialdevelopmentinSuzhoucity06创新型总部InnovativeHeadquarters02 战略性新兴产业和先导产业：上年度营业收入 8 亿元以上，在苏州市纳税总额 3000 万元以上。Strategic emer

73、ging industries and leading industries:The operating income of the previous year should be more than 800 million yuan,and the total paid tax in Suzhou last year should be more than 30 million yuan.信息技术、科技研发、商务服务、现代物流、节能环保服务、人力资源、体育健康、文化创意服务业：上年度营业收入 2 亿元以上，在苏州市纳税总额 2000 万元以上。Service industries such

74、as IT,R&D,business service,modern logistics,energy conservation and environmental protection services,human resources,sports and health,cultural creations:The operating income of the previous year should be more than 200 million yuan,and the total paid tax in Suzhou last year should be more than 20

75、million yuan.新注册设立或者新引进总部Newlyregisteredornewlyintroducedheadquarters03 在苏州新注册设立或者新引进但经营不满 1 年的企业，实缴注册资本不低于 1 亿元，根据相关合作协议，承诺第二年、第三年每年营业收入 5 亿元以上，且每年在苏州市纳税总额 5000 万元以上。It means the enterprises newly registered or introduced in Suzhou with an operating period of less than 1 year and a paid-in register

76、ed capital of not less than 100 million yuan,which has the commitment to reach an annual operating income of more than 500 million yuan in the second year and the third year,and a total paid tax of more than 50 million yuan in Suzhou each year according to the relevant cooperation agreements.总部政策HQ

77、Policies151.新注册设立或新引进总部奖励。对符合条件的新注册设立或新引进总部，分别在其完成第二年、第三年承诺时给予奖励，每年奖励金额最高不超过 1000 万元。Awards for newly registered or introduced headquarters.For newly registered or introduced headquarters that have met the relevant requirements,awards shall be given when they have realized their commitments in the s

78、econd year and the third year respectively,with the annual incentive amount at maximum of not exceeding 10 million yuan.2.落户奖励。经认定符合条件的总部企业，由各地按照产业引领效果、行业领域影响力和预期综合社会贡献等因素进行综合评估，给予落户奖励，奖励金额最高不超过 6000 万元。Settle-down incentives.The headquarters enterprises that have met the relevant requirements shall

79、 be given the settle-down incentive award with an incentive amount at maximum of not exceeding 60 million yuan after each region has conducted the comprehensive evaluation based on factors such as leading effect on industries,industry influence and expected comprehensive social contribution.3.办公用房补助

80、。经认定符合条件的总部企业，经各地综合评估，其本部租用自用办公用房（不包括附属和配套用房，下同），由各地按年度租金的 30%以内给予补助，自认定次年起连续补助 3 年；其本部首次购建自用办公房产，按购建房房价的 10%以内给予补助。办公用房补助最高不超过 1000 万元。Subsidy for hiring and purchasing of office buildings.For the headquarters enterprises that have met relevant requirements,the hiring of its headquarters office spa

81、ce for its own use(excluding ancillary and supporting rooms,similarly hereinafter)shall be subsidized,and after a comprehensive assessment by various regions,the subsidy shall be given in each region by the standard of not exceeding 30%of the annual rental for three consecutive years after the year

82、of identification;the purchasing and constructing of office property for its own use by the head office for the first time shall be subsidized at the rate of less than 10%of the purchasing and constructing value;the maximum subsidy amount for office buildings shall not exceed 10 million yuan.4.企业发展综

83、合奖励。经认定的现有总部企业，根据上一年度发展综合情况给予奖励，奖励金额一般不超过 1000 万元，对有特别贡献的总部企业奖励不超过 2000 万元。Comprehensive award for enterprise development.The identified existing headquarters enterprises shall be able to get the award of generally not exceeding 10 million yuan according to the comprehensive development situation in

84、 the previous year,and the headquarters enterprises with special contributions shall be able to get an award of not exceeding 20 million yuan.5.总部企业用地支持。符合条件的总部企业可以独立或联合申请总部用地建设总部大厦。经认定的市级总部企业，在苏州市无自有办公用房，且上年度在苏州市纳税总额原则上不低于 1 亿元的，在用地方面给予重点支持。Supporting headquarters enterprises on the aspect of land

85、use.Qualified headquarters enterprises can independently or jointly apply for the land used for the construction of headquarters buildings.Any identified city-level headquarters enterprise that does not possess their own office buildings in Suzhou but has in principle a total paid tax of not less th

86、an 100 million yuan in Suzhou last year,can specially enjoy the support on the aspect of land use.AwardinCash资金奖励B20Chapter 2Chapter 2外 资 研 发 中 心 政 策Policies on Foreign-invested R&D center外资研发中心政策R&D Centre Policies17第一部分 江苏省关于鼓励支持外商投资设立和发展研发中心若干措施Part I Several Measures on Encouraging and Supportin

87、g Foreign Investors to Set up R&D Centers by Jiangsu政策背景 Background for issuing the policy1主要内容 Main content22023 年 1 月，国务院办公厅转发商务部 科技部关于进一步鼓励外商投资设立研发中心的若干措施。江苏省政府高度重视，制定出台我省外资研发中心鼓励政策被列入 2023 年度省政府重点工作。In January 2023,the General Office of the State Council forwarded the Several Measures on Further

88、 Encouraging Foreign Investors to Set up Research and Development Centers issued by the Ministry of Commerce and the Ministry of Science and Technology.The Jiangsu provincial government attached great importance to this Document,and the formulation and introduction of the encouragement policy for fo

89、reign-invested R&D centers in our province was included in the key work of the provincial government in 2023.结合江苏省实际情况制定的若干措施，旨在深入贯彻习近平总书记参加十四届全国人大一次会议江苏代表团审议时的重要讲话精神，大力实施创新驱动发展战略，更好发挥外资企业服务构建新发展格局、推动高质量发展的积极作用，鼓励外商投资结合我省产业发展 方向设立研发中心，聚焦绿色低碳、新能源、数字化、生物医药等领域开展高水平研发活动,一体推进原始创新、集成创新、开放创新，着力打造具有全球影响力的产业

90、科技创新中心。The Several Measures on Encouraging and Supporting Foreign Investors to Set up R&D Centers,formulated by Jiangsu Provincial Government according to its own actual situation,is aimed at implementing the spirits of talk when general secretary Xi Jinping attended the discussion of Jiangsu delega

91、tion on the first session of the Fourteenth National Peoples Congress,vigorously conducting innovation-driven development strategy,better playing the foreign-funded enterprise services positive role in structuring new development pattern and pushing forward high-quality development,encouraging forei

92、gn investors to set up R&D centers in combination with the industrial development in Jiangsu,carrying out R&D activities at a higher level in such fields as green and low carbon,new energy,digitalization and biomedicine,promoting original innovation,integrated innovation,openness and innovation,and

93、forging the industrial science and technology innovation centers with global influence.落实科技创新政策Implement the policies on technological innovation鼓励开展基础研究Encourage basic research促进产学研协同创新Promote industry-university-research collaborative innovation,and research（1）支持开放创新融合发展Supportopenness,innovationa

94、ndintegrateddevelopment18支持开放式创新平台更好发展Support the better development of open-type innovation platforms加强金融和资金支持Strengthen financial and funding support鼓励参与政府项目Encourage participation in government projects支持研发数据依法跨境流动Support the cross-border flow of R&D data in accordance with the law优化知识产权对外转让和技术进出

95、口管理流程Optimize the management process of external transfer of intellectual property rights and import and export of technologies优化科研物资通关和监管流程Optimize the customs clearance and supervision process of materials used for scientific research优化保税研发办理流程Optimize the handling process of R&D in bonded zones（2

96、）提高研发便利度ImproveR&Dfacilitation提高工作许可便利度Improve the facilitation of work permits提高居留许可便利度Improve the facilitation of residence permits提高出入境便利度Improve the facilitation of entry and exit放宽职称申报限制Relax restrictions on application for professional titles加强人才奖励资助与服务Strengthen the reward,funding and service

97、 for talents推动海外员工跨境资金结算便利化。Promote the facilitation of cross-border settlement for overseas employees（3）支持引进人才Supporttheintroductionoftalents外资研发中心政策R&D Centre Policies19加强商业秘密保护Strengthen the protection of trade secrets加强知识产权保护中心建设Strengthen the construction of intellectual property protection cen

98、ters加大对知识产权侵权行为的惩治力度Intensify punishment for intellectual property infringement加强知识产权运用Strengthen the utilization of intellectual property（4）提升知识产权保护运用水平Enhancethelevelofintellectualpropertyprotectionandutilization强化协同联动Strengthen collaborative linkage推动落地落实Promote policy implementation（5）加强组织保障Stre

99、ngthenorganizationalsecurity20第二部分 苏州市关于鼓励支持外商投资设立和发展研发中心若干措施Part II Several Measures on Encouraging and Supporting Foreign Investors to Set up R&D Centers by Suzhou支持对象 Supported objects1在苏州市内依法设立的外商投资企业;Foreign-invested enterprises established in Suzhou according to law.有明确的研究开发领域和具体的研发项目，固定的研发场所、

100、研发必需的仪器设备和其他必需的科研条件;There should be clear research and development fields and specific R&D projects,fixed R&D sites,necessary R&D instrumentsand equipment,and other necessary scientific research conditions.累计研发总投入不低于200万美元，且持续有研发投入;It should have a total cumulative R&D input of not less than US$2 mi

101、llion,and continuously carry on R&D investment.配备专职管理和研发人员。Staffed with full-time management and R&D personnel.（1）外资研发中心（2）外资开放式创新平台Foreign-investedR&DcenterOpen-typeforeign-fundedinnovationplatform外资研发中心是指外国投资者设立、从事自然科学及其相关 领域的研究开发和实验发展(包括为研发活动服务的中间试验)的机构，形式包括独立法人和内部独立部门或分公司。外资研发中心应同时满足以下基本条件:The f

102、oreign-invested R&D center is an organization set up by foreign investors which is engaged in research,development and experimental development(including intermediate experiments providing service for R&D activities)in the fields of natural sciences and the other in the form of an independent legal

103、person and an internal independent department or a branch company.The foreign-invested R&D center shall meet all the following basic conditions.外资开放式创新平台是外资研发中心的一种创新模式，指通过提供设施设备、研发场所和专业指导，依托其技术、人才、资 金、数据等资源，推动与中小企业、创新团队开展项目合作，实现协同创新的研发中心。外资开放式创新平台应同时满足以下基本条件:Open-type foreign-funded innovation platf

104、orm,as an innovative mode of the foreign-invested R&D center,refers to an R&D center that promotes project cooperation with SMEs and innovation teams and realizes collaborative innovation by providing facilities,equipment,R&D places and professional guidance,and relying on its resources such as tech

105、nology,talents,capital and data.The open-type foreign-funded innovation platform shall meet all the following basic conditions.外资研发中心政策R&D Centre Policies21支持举措 Supportive initiatives2在苏州市内依法设立的外商投资企业;Foreign-invested enterprises established in Suzhou according to law.累计研发总投入不低于200万美元，且持续有研发投入;It sh

106、ould have a total cumulative R&D input of not less than US$2 million,and continuously carry on R&D investment.有面积不低于600平方米的研发场所;It should have its R&D premises,with an area of not less than 600 square meters;签约入驻的研发创新项目不低于10个;It should house no less than 10 contracted R&D and innovation projects;有协同

107、创新必需的设施设备和国际专家指导，具备国际化的技术、人才等资源。It should possess facilities and equipment necessary for collaborative innovation and own the guidance by international expertsand internationalized technologies,talents and other resources.香港、澳门、台湾地区的投资者在本市设立外资研发中心及创新平台，参照本措施执行。For the foreign-invested R&D center and

108、 the innovation platforms set up by investors from Hong Kong,Macao and Taiwan in thecity,the measures shall be implemented for reference.落实科技创新政策。Implementing policies on science,technology and innovation.鼓励加强研发资源共享。Encouraging sharing of R&D resources.促进产学研协同创新。Promoting industry-university-researc

109、h collaborative innovation.加强金融和资金支持。Strengthening financial and monetary support.鼓励参与政府项目。Encouraging participation in government programs.支持研发数据依法跨境流动。Support the cross-border flow of R&D data in accordance with the law.（1）促进开放创新（2）提供研发便利PromotingopennessandinnovationProvidingR&Dfacility22优化知识产权对外

110、转让和技术进出口管理流程。Optimize the management process of external transfer of intellectual property rights and import and export of technologies.优化科研物资通关和监管流程。Optimize the customs clearance and supervision process of materials used for scientific research.优化保税研发办理流程。Optimize the handling process of R&D in bo

111、nded zones提高工作许可便利度。Improving work permit facilitation.提高居留许可便利度。Improving residence permit facilitation.提高出入境便利度。Improving entry and exit facilitation.放宽职称申报限制。Relaxing restrictions on the application for professional titles.加强人才奖励资助与服务。Strengthening the rewards,funding and service for talents.（3）支

112、持引进人才Supportingtheintroductionoftalents加强商业秘密保护。Strengthening the protection of trade secrets.加强知识产权保护中心建设。Strengthen the construction of intellectual property protection centers.加大对知识产权侵权行为的惩治力度。Intensify punishment for intellectual property infringement.加强知识产权运用。Strengthen the utilization of intel

113、lectual property rights.（4）加强知识产权保护Strengtheningtheprotectionofintellectualpropertyrights外资研发中心政策R&D Centre Policies23第三部分 外资研发中心免退税政策Part III Tax Free and Refund Policy for Foreign-invested R&D Centers第一节江苏省商务厅江苏省财政厅南京海关国家税务总局江苏省税务局关于 2021-2025 年度外资研发中心进口税收政策的通知Section 1 Notice on Import Tax Policy

114、 for the Foreign-Invested R&D Centers from Year 2021 to Year 2025 Issued by Jiangsu Provincial Department of Commerce,Jiangsu Provincial Department of Finance,Nanjing Customs and Jiangsu Provincial Tax Service of State Administration of Taxation 在文件规定税号范围内的试剂及动物也可以享受优惠政策。冰箱，洗衣机，电视等 20 种规定不免税的物品不能享受优

115、惠政策。物料设备必须是用在研发中心的研发用物料设备，生产及中试设备不能享受优惠。The preferential policies also apply to reagents and animals in the range of tax codes specified in the document but doesnt apply to 20 items not exempted from tax,such as refrigerators,washing machines and television sets.The preferential treatment can apply

116、to material and equipment used in the R&D centers for R&D purpose,but cannot apply to equipment for production and pilot test.税收优惠范围Scopeoftaxincentives1进口国内不能生产或性能不能满足需求的科学研究、科技开发用品，免征进口关税、和进口环节增值税、消费税。Imported supplies for scientific research and technological development,that cannot be produced d

117、omestically or which performance does not meet the need of scientific research,are exempted from import tariffs,and value-added tax and consumption tax on imports.税收优惠金额Amountoftaxincentives2（1）符合外资研发中心设立条件。外资研发中心是指外国投资者设立从事自然科学及其相关科技领域的研究开发和试验发展（包括为研发活动服务的中间试验）的机构，形式包括独立法人和内部独立部门或分公司。同时应满足以下设立条件：Me

118、et the conditions for setting up a foreign-invested R&D center.The foreign-invested R&D center is an organization set up by foreign investors which is engaged in research,development and experimental development(including intermediate experiments providing service for R&D activities)in the fields of

119、 natural sciences and the other in the form of an independent legal person and an internal independent department or a branch company.The foreign-invested R&D center shall meet all the following basic conditions.申报条件Applicationconditions3a.在江苏省内依法设立的外商投资企业；a.Foreign invested enterprises established

120、in Jiangsu Province in accordance with the law;b.有明确的研究开发领域和具体的研发项目，固定的场所、研发必需的仪器设备和其他必需的科研条件；b.There should be clear research and development fields and specific R&D projects,fixed R&D sites,necessary R&Dinstruments and equipment,and other necessary scientific research conditions;c.累计研发总投入不低于 200 万

121、美元；c.It should have a total cumulative R&D input of not less than US$2 million;d.配备专职管理和研发人员。d.Staffed with full-time management and R&D personnel.24（2）申请享受进口税收政策的外资研发中心，还应当符合下列条件：Foreign-invested R&D centers applying for enjoying import tax preferential policies should also meet the following condi

122、tions:（3）申报主体包括独立法人的外资研发中心、内设独立部门或分公司所在的外商投资企业，要求申报主体 3 年以内无严重失信行为。The applicants include foreign-invested R&D centers with the status of independent legal person,and foreign-invested enterprises with internal independent departments or branches,and it is required that the applicants should have no

123、serious dishonest conducts within 3 years.a.研发费用标准：作为独立法人的，其投资总额不低于800万美元；作为企业内设独立部门或分公司的非独立法人的，其研发总投入不低于 800 万美元；a.Criteria for R&D expense:Where it acts as an independent legal person,its total investment shall not be less than 8 millionUS dollars;Where it acts as a non-independent legal person su

124、ch as independent department or branch within an enterprise,itstotal R&D investment shall not be less than 8 million US dollars;b.专职研究与试验发展人员不低于 80 人；b.Its full-time research and experimental development personnel should not be less than 80 people;c.设立以来累计购置的设备原值不低于 2000 万元。c.The original value of t

125、he equipment purchased since its establishment shall not be less than 20 million yuan.省商务厅会同省财政厅、南京海关和省税务局核定江苏省享受进口税收政策的外资研发中心名单。The Provincial Department of Commerce,together with the Provincial Department of Finance,Nanjing Customs and the Provincial Tax Service,shall review and approve the list o

126、f foreign-invested R&D centers in Jiangsu province that can enjoy import tax preferential policies.审核部门Reviewdepartments4（1）外资研发中心发生企业性质、企业名称、经营范围变更等情形的，应在 30 日内将有关变更情况说明报送省商务厅。省商务厅按照本通知相关规定，核定变更后的单位自变更登记之日起能否继续享受政策，并将核定结果函告南京海关，抄送省财政厅、省税务局。If any changes occur with regard to the ownership,name,or b

127、usiness scope of a foreign-invested R&D center,the explanation of the change should be submitted to the Provincial Department of Commerce within 30 days.The Provincial Department of Commerce shall,in accordance with the relevant provisions of this notice,check whether the unit after making the chang

128、es can continuously enjoy the policy from the date of change registration,and shall,by letter,notify Nanjing Customs of the verification results,which copies shall also be sent to the Provincial Department of Finance and the Provincial Tax Service.（2）2021 年首次核定的享受进口税收政策的外资研发中心，2021 年 1 月 1 日至名单印发之日后

129、 30 日内已征的应免税款，准予退还；以后批次核定的享受进口税收政策的外资研发中心，自名单印发之日后第 20日起享受进口税收政策。The foreign-invested R&D centers approved for the first time to enjoy import tax preferential policies in 2021 are eligible for refunding the tax payments that can be exempted but have already been collected within 30 days from January

130、 1,2021 to the date of issuing the list.The foreign-invested R&D centers approved since that time shall enjoy import tax preferential policies starting from the 20th day after issuing the list.注意事项Notice5外资研发中心政策R&D Centre Policies25第二节外资研发中心采购国产设备退税资格审核认定办法Section 2 Measures on Review and Identific

131、ation of Qualifications for Tax Refunding of Domestic Equipment Procured by Foreign-Invested R&D Centers退税范围 Scope of tax refunding1退税金额 Amount of tax refunding2适用采购国产设备全额退还增值税政策的内资研发机构和外资研发中心包括Domestic-funded R&D organizations and foreign-invested R&D centers that are eligible for enjoying the poli

132、cy of fully refunding value-added tax for purchasing domestically produced equipment include the following:3科技开发、科学研究和教学设备，是指符合中华人民共和国增值税暂行条例实施细则(财政部 国家税务总局令第 50 号)第二十一条“固定资产”的相关规定，为科学研究、教学和科技开发提供必要条件的实验设备、装置和器械(不包括中试设备)The equipment for scientific and technological development,scientific research a

133、nd teaching refers to the experimental equipment,devices and apparatuses(excluding the equipment for pilot test)that are provided for scientific research,teaching and scientific and technological development in accordance with the relevant provisions of Article 21 Fixed Assets in the Rules for the I

134、mplementation of the Provisional Regulations on Value-added Tax of the Peoples Republic of China(Decree No.50 issued by the Ministry of Finance and the State Administration of Taxation).对外资研发中心采购国产设备全额退还增值税。The VAT for purchasing domestically produced equipment by foreign-invested R&D centers shall

135、be refunded in full.（1）科技部会同财政部、海关总署和税务总局核定的科技体制改革过程中转制为企业和进入企业的主要从事科学研究和技术开发工作的机构；(1)Organizations reviewed and approved by the Ministry of Science and Technology in collaboration with the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation,that have b

136、een transformed into enterprises or merged into enterprises in the process of reform of science and technology system to mainly engage in scientific research and technological development;（2）国家发展改革委会同财政部、海关总署和税务总局核定的国家工程研究中心；(2)National Engineering Research Centers reviewed and approved by the Natio

137、nal Development and Reform Commission incollaboration with the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation;（3）国家发展改革委会同财政部、海关总署、税务总局和科技部核定的企业技术中心；(3)The enterprise technology centers reviewed and approved by the National Development and Reform C

138、ommission in collaborationwith the Ministry of Finance,the General Administration of Customs,the State Administration of Taxation and the Ministry of Science and Technology;（4）科技部会同财政部、海关总署和税务总局核定的国家重点实验室（含企业国家重点实验室）和国家工程技术研究中心；26(4)State Key Laboratories(including state key laboratories in enterpri

139、ses)and national engineering technology research centersreviewed and approved by the Ministry of Science and Technology in collaboration with the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation;（5）科技部核定的国务院部委、直属机构所属从事科学研究工作的各类科研院所，以及各省、自治区、直辖市、计划单列市

140、科技主管部门核定的本级政府所属从事科学研究工作的各类科研院所；(5)The scientific research institutions being engaged in scientific research work affiliated to ministries,commissions and organizationsdirectly under the leadership of the State Council,reviewed and approved by the Ministry of Science and Technology;and the scientific

141、 research institutions being engaged in scientific research work affiliated to the governments at the corresponding levels,reviewed and approved by the science and technology authorities of provinces,autonomous regions,municipalities directly under the central government,and cities specifically desi

142、gnated in the state plan;（6）科技部会同民政部核定或者各省、自治区、直辖市、计划单列市及新疆生产建设兵团科技主管部门会同同级民政部门核定的科技类民办非企业单位；(6)Privately-operated non-enterprise science and technology units reviewed and approved by the Ministry of Science andTechnology in collaboration with the Ministry of Civil Affairs,or by the science and tech

143、nology authorities of provinces,autonomous regions,municipalities directly under the central government,cities specifically designated in the state plan,and Xinjiang Production and Construction Corps in collaboration with the civil affairs departments at same levels;（7）工业和信息化部会同财政部、海关总署、税务总局核定的国家中小企

144、业公共服务示范平台（技术类）；(7)The National SMEs Public Service Demonstration Platform(falling into the category of technology)reviewed and approved by theMinistry of Industry and Information Technology in collaboration with the Ministry of Finance,the General Administration of Customs,and the State Administrati

145、on of Taxation;（8）国家承认学历的实施专科及以上高等学历教育的高等学校（以教育部门户网站公布名单为准）；(8)High education institutions for implementing junior college and higher academic education with the diplomas recognized by thestate(subject to the list published on the portal website of the Ministry of Education);（9）符合本公告第二条规定的外资研发中心；(9)

146、Foreign-invested R&D centers that comply with the provisions of Article 2 of this announcement;（10）财政部会同国务院有关部门核定的其他科学研究机构、技术开发机构和学校。(10)Other scientific research institutions,technological development organizations,and universities reviewed and approved by theMinistry of Finance in collaboration wi

147、th relevant departments of the State Council.外资研发中心应同时满足下列条件 Foreign-invested R&D centers should meet the following conditions simultaneously4（1）研发费用标准：作为独立法人的，其投资总额不低于 800 万美元；作为公司内设部门或分公司的非独立法人的，其研发总投入不低于 800 万美元。(1)Criteria for R&D expenses:If it acts as an independent legal person,its total inve

148、stment shall not be less than 8 million US dollars;If it acts as a non-independent legal person of internal department or branch in a company,its total R&D input shall not be less than 8 million US dollars.外资研发中心政策R&D Centre Policies27（2）专职研究与试验发展人员不低于 80 人。(2)Its full-time research and experimental

149、 development personnel shall not be less than 80 people.（3）设立以来累计购置的设备原值不低于 2000 万元。(3)The total original value of the equipment purchased since its establishment shall not be less than 20 million yuan.外资研发中心须经商务主管部门会同有关部门按照上述条件进行资格审核认定。Foreign-invested R&D centers must undergo the review and identi

150、fication of qualifications by the commerce authorities in collaboration with relevant departments in accordance with the above conditions.经核定的内资研发机构、外资研发中心，发生重大涉税违法失信行为的，不得享受退税政策If any domestically invested R&D organizations and any foreign-invested R&D centers that have been reviewed and approved h

151、ave major tax-related illegal and dishonest acts,they shall not enjoy tax refunding preferential policies.5定义 Definitions6（1）投资总额：是指商务主管部门出具或发放的外商投资信息报告回执或企业批准证书或设立、变更备案回执等文件所载明的金额。(1)Total investment:It refers to the amount stated in the documents such as receipt for foreign investment information

152、report orapproval certificate for enterprise or receipt for filing registration of establishment or change issued by the commerce authorities.（2）研发总投入：是指外商投资企业专门为设立和建设本研发中心而投入的资产，包括即将投入并签订购置合同的资产（应提交已采购资产清单和即将采购资产的合同清单）。(2)Total R&D input:It refers to the assets provided by a foreign-invested enterp

153、rise specifically for the establishment and constructionof its R&D center,including the assets to be provided in a very short time which purchase contracts have been signed(The list of purchased assets and the list of assets to be purchased in the contract should be submitted).（3）研发经费年支出额：是指近两个会计年度研

154、发经费年均支出额；不足两个完整会计年度的，可按外资研发中心设立以来任意连续 12 个月的实际研发经费支出额计算；现金与实物资产投入应不低于 60%。(3)Annual expenditure of R&D funds:refers to the average annual expenditure of R&D funds in the past two accounting years;Forless than two complete accounting years,the actual R&D expenditure for any consecutive 12 months sinc

155、e the establishment of the foreign-invested R&D center shall be adopted;of which cash and assets in kind should not be less than 60%.（4）专职研究与试验发展人员：是指企业科技活动人员中专职从事基础研究、应用研究和试验发展三类项目活动的人员，包括直接参加上述三类项目活动的人员以及相关专职科技管理人员和为项目提供资料文献、材料供应、设备的直接服务人员，上述人员须与外资研发中心或其所在外商投资企业签订 1 年以上劳动合同，以外资研发中心提交申请的前一日人数为准。28(

156、4)Full-time research and experimental development personnel:refer to the personnel being engaged in basic research,appliedresearch,and experimental development projects in the enterprise technology activities,including those who directly participate in the above three types of project activities,rel

157、evant full-time technology management personnel and the service personnel who directly provide literature,materials and equipment for projects.The above-mentioned personnel must sign labor contracts with the foreign-invested R&D center or the foreign-invested enterprise to which the R&D center is af

158、filiated for more than one year.The number of personnel is subject to the number before the day when the foreign-invested R&D center submits its application.（5）设备：是指为科学研究、教学和科技开发提供必要条件的实验设备、装置和器械。在计算累计购置的设备原值时，应将进口设备和采购国产设备的原值一并计入，包括已签订购置合同并于当年内交货的设备（应提交购置合同清单及交货期限），上述采购国产设备应属于本公告科技开发、科学研究和教学设备清单所列设

159、备。对执行中国产设备范围存在异议的，由主管税务机关逐级上报税务总局商财政部核定。(5)Equipment:refers to the experimental equipment,devices,and apparatuses provided for scientific research,teaching andtechnological development.When calculating the original value of cumulatively purchased equipment,the original values of imported equipment a

160、nd domestically purchased equipment should be included within,including the equipment to be delivered within the current year according to the purchase contracts already signed(The list of purchases in the contract and the period of delivery should be submitted).The above-mentioned domestically purc

161、hased equipment should be included in the List of Equipment for Scientific and Technological Development,Scientific Research and Teaching of this announcement.If there are objections to Chinese-made equipment in the implementation scope,the competent tax authority shall report it to the State Admini

162、stration of Taxation and the Ministry of Finance for review and approval step by step.本公告执行至 2027 年 12 月 31 日，具体从内资研发机构和外资研发中心取得退税资格的次月 1 日起执行。This Announcement will be implemented until December 31,2027,which will be implemented specifically from the first day of the following month when domestic-f

163、unded R&D organizations and foreign-invested R&D centers obtain the tax refund qualification.729其他相关政策Other related policies关于进一步优化外商投资环境加大吸引外商投资力度若干措施Several Measures on Further Optimizing Foreign Investment Environment and Increasing Efforts to Attract Foreign Investments 江苏省促进和保护外商投资条例Regulations

164、 of Jiangsu Province on the Promotion and Protection of Foreign Investment苏州工业园区总部经济服务平台Headquarters Economic Services of Suzhou Industrial Park苏州工业园区企业发展服务中心Enterprise Development Service Center of Suzhou Industrial Park苏州工业园区企业发展服务中心企服二处电话：0512-67068704、67068014、67068019总部服务线上预约方式:Online reservation:苏州工业园区总部经济服务平台Headquarters Economic Services of Suzhou Industrial Park服务预约Service Reservation总部 VIPVIPofHeadquarters