Article 1 The Detailed Rules are hereby formulated in accordance with the provisions of No. 1 Document of the Municipal Party Committee in 2021 and 2022.

Article 2 Urban districts (parks) shall jointly support the development of start-ups of science and technology, and reward all enterprises that have contributed to the economic development of the city within three years from the profit-making year. The incentive funds are mainly used to encourage enterprises to increase investment in scientific and technological innovation research and development.

Article 3 The Municipal Science and Technology Bureau is responsible for issuing notices, the Municipal Tax Bureau is responsible for confirming tax information, and the Municipal Finance Bureau is responsible for fund allocation, supervision and inspection. Jiangbei New Area and all districts (parks) shall cooperate in reviewing and confirming enterprises and their tax information.

Article 4 Each district (park) shall, according to the growth of the enterprise, give a maximum subsidy of 100% for the rent incurred by the start-up technology enterprises, which shall not exceed three years. Each district (park) is responsible for formulating detailed plans and organizing their implementation.

Article 5 The start-up scientific and technological enterprises referred to in the Detailed Rules shall meet the following conditions at the same time:
（1） A resident enterprise registered in Nanjing and subject to audit and collection;
（2） The number of employees applying for awards shall not exceed 300; The total assets and annual sales revenue shall not exceed 50 million yuan;
（3） The establishment time shall not exceed 5 years;
（4） The total amount of R&D expenses in the year of applying for awards shall account for no less than 20% of the cost expenditure.

Article 6 Policy caliber involved in the above conditions:
（1） The scope of R&D expenses referred to in the Detailed Rules shall be implemented in accordance with the Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policy of Pre tax Plus Deduction of R&D Expenses (CS [2015] No. 119) and relevant documents.
（2） The number of employees referred to in these Rules includes the employees who have established labor relations with the enterprise and the labor dispatched personnel accepted by the enterprise. The number of employees and total assets shall be calculated according to the average number of consecutive 12 months in the year when the enterprise applies for the award. If the number of months is less than 12 months, it shall be calculated according to the average number of actual months.
（3） The sales revenue referred to in these Rules includes the main business revenue and other business revenue; The annual sales revenue index shall be calculated according to the cumulative number of consecutive 12 months in the year when the enterprise applies for the award. If it is less than 12 months, it shall be calculated according to the actual number of months.
（4） The costs and expenses referred to in these Rules include main business costs, other business expenditures, sales expenses, administrative expenses and financial expenses.

Article 7 According to the management data of the tax department, the municipal finance bureau, the municipal science and technology bureau, the municipal tax bureau and other departments jointly study, propose and review the list of awarding enterprises and the amount of incentives for the economic development contribution of the start-up science and technology enterprises in Nanjing, and enter the publicity procedure after being confirmed by the district science and technology bureaus, district finance bureaus and relevant enterprises.

Article 8 After the audit, the Municipal Science and Technology Bureau shall publicize the eligible enterprises to be awarded on the official website of Nanjing Science and Technology Bureau for 7 working days. If there is no objection after publicity, the Municipal Science and Technology Bureau and the Municipal Finance Bureau shall jointly issue a document to confirm and notify each district (park) to implement the reward payment.

Article 9 According to the current financial system, the reward amount shall be shared by the urban area at a ratio of 1:3, and the reward payment funds of Jiangbei New Area shall be fully borne by Jiangbei New Area.

Article 10 The profit-making year referred to in the Detailed Rules shall be calculated from 2018.

Article 11 Where an applicant uses false materials or fraudulently obtains or embezzles special funds through malicious collusion or other illegitimate means, once verified, the Municipal Science and Technology Bureau will revoke the project initiation or award as the case may be, and include it in the list of scientific research integrity management; If it is suspected of violating the law or committing a crime, it shall be transferred to the relevant functional department for handling according to law.

Article 12 These Rules shall come into force as of the date of promulgation.
Policy interpretation of the Detailed Rules for the Implementation of Rewards for the Economic Development Contribution of Start up Technological Enterprises