Ministry Of Finance On High
: Packaging industry to actively encourage the development of new products and new technologies
, promote the development of China's packaging industry, the central government decided in 2005 to arrange for the packaging industry high-tech R & D funds (hereinafter referred to as "the funds") to support the packaging industry High-tech R & D projects, technological innovation, new technology promotion. The relevant matters are announced as follows:
First, the scope of financial support. The fund should focus on support to national macroeconomic policies, environmental protection and Cycle Economic policies following items:
1, identified by the departments concerned with the international advanced level, or fill the gaps in the new packaging products, packaging materials and Packaging Machinery The development and industrialization projects.
2, integration of industry high-tech R & D projects, identified by the relevant state-level new product development project, more than in the provincial and municipal sector project of the new materials, new technologies, design and development projects, application of technology projects .
3, protection of personal Health New environment-friendly packaging materials safety program.
4, packaging reduction and energy conservation projects, waste disposal and use of project packing.
5, packaging and related laws and regulations Standard Of research, technical standards development and Test Project.
6, in line with national policy on the packaging industry and other new technology projects.
Second, support methods and uses of funds. Mainly taken the free grant and loan interest subsidies to support two ways. Right to self-investment in R & D projects based, in general, free-funded approach; on bank loans to invest in R & D projects based, in general, loans interest subsidies. A project by selecting one of the two, they shall not apply.
Unpaid amount of funding, each project within the general control of the 5 million yuan, and does not exceed the amount invested enterprises self-financing. The amount of discount loans, lines of credit and reference projects as announced by the People's Bank to determine interest rates, interest payments by businesses after the first procedure discount, the discount period for each project is generally not more than two years, the discount amount of not more than 5 million yuan.
The funds should be mainly used for research and development process of the project related expenses incurred, generally include: labor costs, a key test equipment and software costs, Fuel Power costs, leasing costs, testing costs, materials, commissioned the development costs, the existing system requirements and approved by the Ministry of Finance and research and development projects related to other expenses.
Third, the declaration of capital (A) for the funding of enterprises must meet the following qualifications:
1, an independent legal entity, corporate governance norms of packaging products, packaging materials, packaging machinery production of the domestic large and medium.
2, Finance Management system is sound, timely financial departments to submit financial information at the same level.
3, accounting and tax credit good credit.
(B) In addition to the basic conditions for the above requirements, the enterprise shall meet the following conditions:
1, set above the provincial level enterprise technology centers recognized.
2, R & D investment accounted for over a year Sell The proportion of income for more than 3%.
3, the last 3 years average annual R & D investment over five million yuan.
(C) for the funding of enterprises should submit a written application and provide the following information:
1, enterprise legal license copy and articles of association (copy).
2, production Operate , Including the operation of the main products, production technology, the major economic indicators.
3, project feasibility study report. 4, by the accountant Services The Audit Of the annual accounting Report And audit reports.
5, issued by environmental authorities above the provincial level environmental evaluations.
6, R & D funding required for their effective certificate (already implemented or have been put into effective self-financing project construction documents; project loans Contract And bank interest inventories, etc.).
7, the other required information provided.
4, audit and disbursement of funds.
Provincial finance department commissioned at the same level Packaging Technology Association, the region within the qualifications of the applicant and review relevant materials, and August 31 of each year, will fund the project application report and materials submitted to the financial reporting Department. The central business capital project application report and the material directly to the Ministry of Finance reported.
Ministry of Finance commissioned the China Packaging Federation Organization Expert Central and local enterprises and project application report submitted to conduct the assessment and, based on assessment results, determine the support of the project, validation methods and amount of financial support. Central enterprise funds directly allocated by the Ministry of Finance; local enterprise funds allocated by the Ministry of local financial departments, allocated by the local financial sector to the enterprise.
Five capital accounts processing. Free enterprise funded projects received funds to form part of assets, included in Capital Reserve; not form part of assets, to be factual verification. Discount loans to finance the project received funds, charged against the financial costs.
VI funds supervision and inspection. Units to undertake the project on the implementation of the special account management and accounting of funds, no unit or individual shall not retain any excuse, misappropriate. Ministry of Finance and local finance departments of the funds management and use of supervision and inspection, may authorize the audit department or a public audit agency audit, financial trickery to defraud, or for use under the use of funds by the project, will fund the removal of the unit eligibility criteria, and in accordance with the "financial penalties for sanctions violations Ordinance" seriously.
The People's Republic of China Ministry of Finance
July 26, 2005
Ministry Of Finance On High
By: qoqo
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