These Measures are hereby formulated to thoroughly implement the spirit of the 19th National Congress of the Communist Party of China, vigorously carry out the innovation-driven development strategy, accelerate the construction of an innovation-oriented province, fully leverage the leading and exemplary role of high-tech enterprises in scientific and technological innovation, and enhance the level of cultivation and development of high-tech enterprises in our province.

　　Chapter I General Provisions

　　Article 1: For the purposes of these Measures, a provincial-level high-tech enterprise refers to a resident enterprise registered in Fujian that, within the scope of the "National Key Supported High-Tech Fields," continuously engages in research and development and the commercialization of technological achievements, has established core proprietary intellectual property rights, and conducts business operations based on such rights.

　　Article 2: The Provincial Department of Science and Technology, the Provincial Commission of Economy and Information Technology, and the Provincial Department of Finance are responsible for guiding, managing, and supervising the filing of provincial-level high-tech enterprises.

　　The Provincial Department of Science and Technology, the Provincial Commission of Economy and Information Technology, and the Provincial Department of Finance shall jointly establish a provincial high-tech enterprise cultivation pool. Enterprises applying for inclusion in the provincial high-tech enterprise cultivation pool shall be subject to these Measures.

　　Article 3: The management of high-tech enterprise cultivation shall adhere to the principles of “enterprise voluntariness, government guidance, provincial-local coordination, and fairness and impartiality.”

　　Article 4: For provincial-level high-tech enterprises that have passed the filing process, their qualification shall be valid from the date of the official confirmation document, and they shall undergo re-filing every three years. Enterprises that have already been recognized as national-level high-tech enterprises and whose qualifications are still valid shall not be filed as provincial-level high-tech enterprises.

　　Chapter II: Filing Requirements and Procedures

　　Article 5: To be registered as a provincial-level high-tech enterprise, the following conditions must be met simultaneously:

　　(1) The enterprise must possess independent legal person status and have been registered and established in Fujian for at least one year; the technology that plays a core supporting role in the enterprise’s main products (services) must fall within the scope specified in the *National Key Supported High-Tech Fields*; the enterprise must possess a certain level of R&D organizational management and standardized financial management, and must have established a supplementary accounting ledger or a dedicated account for R&D expenses;

　　(2) The enterprise must have obtained ownership of intellectual property rights that play a core supporting role in the technology of its main products (services) through independent R&D, assignment, donation, or merger and acquisition. Prior to application, the enterprise must possess at least one Class I independent intellectual property right or, within the three years preceding the application, at least two Class II independent intellectual property rights;

　　(3) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities to the enterprise’s total workforce for the current year is no less than 6%;

　　(4) The total R&D expenses of the enterprise in the most recent fiscal year as a percentage of total sales revenue for the same period must meet the following requirements:

　　1. For enterprises with sales revenue of 50 million yuan or less in the most recent year, the ratio shall be no less than 3%;

　　2. For enterprises with sales revenue between 50 million yuan and 200 million yuan (inclusive) in the most recent year, the ratio shall be no less than 2.5%;

　　3. For enterprises with sales revenue of 200 million yuan or more in the most recent year, the ratio shall not be less than 2%;

　　For enterprises falling under items 1 through 3 of this paragraph, the proportion of total R&D expenses incurred within China to the total R&D expenses shall not be less than 60%.

　　(5) Revenue from high-tech products (services) in the most recent year must account for no less than 40% of the enterprise’s total revenue for the same period;

　　(6) The enterprise’s innovation capability evaluation, based on the criteria in the *Guidelines for the Administration of National High-Tech Enterprise Certification*, must score at least 60 points.

　　Enterprises that have previously passed provincial-level high-tech enterprise filing and are reapplying after the expiration of their filing must achieve a minimum score of 70 points in the evaluation.

　　Article 6: The following materials must be provided when applying for provincial-level high-tech enterprise filing:

　　(1) Application for Provincial-Level High-Tech Enterprise Filing;

　　(2) Relevant registration and licensing documents evidencing the enterprise’s lawful establishment;

　　(3) Relevant materials regarding intellectual property, approved research projects, commercialization of scientific and technological achievements, and R&D organizational management;

　　(4) Documentation detailing the enterprise’s workforce and scientific and technical personnel;

　　(5) Documentation regarding R&D expenses for the most recent fiscal year (including a specialized audit report issued by a qualified intermediary);

　　(6) Documentation regarding revenue from high-tech products (services) for the most recent fiscal year (including a specialized audit report issued by a qualified intermediary);

　　(7) Financial reports for the enterprise’s last two fiscal years, certified by a qualified third-party institution;

　　(8) Corporate income tax annual tax return forms for the past two fiscal years.

　　Article 7: The filing process for provincial-level high-tech enterprises shall be conducted on a year-round basis with centralized review, following the specific procedures below:

　　(1) Issuance of Notices

　　The Provincial Department of Science and Technology publishes the annual application notice on the Fujian Provincial Department of Science and Technology website (www.fjkjt.gov.cn). During the second and third quarters of each year, applicant enterprises submit application materials to the science and technology departments of the cities, counties (districts) under their fiscal and tax jurisdiction.

　　(2) Organization of Review

　　The science and technology departments of each prefecture-level city are responsible for conducting formal reviews and organizing evaluations. Experts are randomly selected from the expert database of the Provincial Science and Technology Project Management System to form an expert panel. The expert panel evaluates the enterprises’ application materials and provides recommendations for inclusion in the registry.

　　(3) Public Notice and Inclusion in the Database

　　Based on the expert panel’s review opinions, the science and technology departments of each prefecture-level city propose a recommended list for inclusion in the pool. The Provincial Department of Science and Technology, in conjunction with the Provincial Commission of Economy and Information Technology and the Provincial Department of Finance, publicly announces the list of enterprises proposed for inclusion for five working days. Upon the absence of objections, the announced list of enterprises is incorporated into the Provincial High-Tech Enterprise Cultivation Pool.　　

　　Chapter III: Support Measures

　　Article 8: A special fund for the cultivation of provincial-level high-tech enterprises shall be established. This special fund shall primarily be used to support enterprises included in the provincial-level high-tech enterprise cultivation pool, enterprises that have been removed from the pool after obtaining national high-tech enterprise certification, and related cultivation services.

　　Article 9: Award and Subsidy Standards for Included Enterprises: In the year an enterprise is included in the pool, awards will be granted in tiers based on factors such as the enterprise’s intellectual property holdings, the ratio of total R&D expenses to total sales for the same period, the ratio of high-tech product (service) revenue to total revenue for the same period, and the evaluation of the enterprise’s innovation capabilities. The minimum award is 200,000 yuan, and the maximum shall not exceed 2,000,000 yuan.

　　Article 10: Enterprises in the Provincial High-Tech Enterprise Incubation Pool that obtain national high-tech enterprise certification shall receive a subsidy of 200,000 yuan per enterprise in the year of certification.

　　The funds required for the rewards and subsidies under the above two articles shall be jointly borne by the provincial, municipal, and county levels in a 4:3:3 ratio. Among these, the 23 provincial-level key poverty-alleviation counties shall share the burden in a 5:4:1 ratio. Where local reward and subsidy standards for high-tech enterprises exceed those stipulated in these Measures, local authorities shall coordinate and implement them.

　　Article 11: The science and technology departments of each prefecture-level city shall take the lead in coordinating with the departments of industry and information technology and finance to report proposed award and subsidy details to the Provincial Department of Science and Technology. After review by the Provincial Department of Science and Technology, the Provincial Commission of Industry and Information Technology, and the Provincial Department of Finance, they shall jointly allocate provincial-level award and subsidy funds to each prefecture-level city and county (city, district). Each prefecture-level city and county (city, district) shall implement the funding portion borne by its own level in accordance with these Measures and disburse the funds to enterprises in accordance with relevant regulations.The subsidy funds received by enterprises shall be used for their innovation activities.

　　Article 12: Provincial-level high-tech enterprises shall be given priority in receiving support from provincial science and technology programs. Enterprises that have been registered and included in the database shall be awarded an additional 2 points in the comprehensive evaluation of provincial science and technology programs.

　　Article 13: Provincial-level high-tech enterprises shall be subject to the relevant reward and subsidy policies set forth in the “Notice of the People’s Government of Fujian Province on Issuing the ‘Implementation Measures for Tiered Subsidies on Enterprise R&D Expenditures in Fujian Province (Trial)’” (Min Zheng [2017] No. 8).

　　Article 14: Improve the long-term mechanism for cultivating high-tech enterprises and refine the work and policy systems for enterprise cultivation. Establish a three-tiered (provincial, municipal, and county) coordinated service and management team for high-tech enterprise cultivation. Implement a ledger for high-tech enterprise cultivation and development to strengthen dynamic monitoring, guidance, and targeted coaching services for enterprises in the cultivation pool.

　　Construct an information platform for the high-tech enterprise cultivation database and establish a monitoring database for the operational status of enterprises under cultivation. Intensify policy publicity efforts to increase enterprises’ awareness of policies and enhance their sense of benefit from such policies.

　　Chapter IV: Supervision and Management

　　Article 15: Provincial-level high-tech enterprises that change their scope of business, merge, split, change their line of business, relocate, or cease operations must file a report with the Provincial Department of Science and Technology through the Science and Technology Bureau of their respective prefecture-level city within two months.

　　Article 16: A provincial-level high-tech enterprise that has been filed shall have its provincial-level high-tech enterprise qualification revoked if it engages in any of the following acts:

　　(1) Engaging in serious fraudulent conduct during the application and filing process;

　　(2) Causing major safety or quality incidents, or committing serious environmental violations;

　　(3) Failing to report major changes related to the filing requirements as stipulated in Article 15;

　　(4) Failing to obtain national high-tech enterprise certification within three years of inclusion in the database and failing to complete provincial high-tech enterprise filing by the end of the three-year period.

　　Article 17: Enterprises whose national or provincial high-tech enterprise status has been revoked may not apply for provincial high-tech enterprise filing for one year from the date of revocation.

　　Article 18: All institutions and personnel involved in the selection and management of the provincial high-tech enterprise cultivation pool shall fulfill their obligations of integrity and compliance regarding the work they undertake and shall bear confidentiality responsibilities. Violators will be penalized in accordance with relevant regulations.

　　Enterprises included in the pool shall voluntarily accept supervision and inspection by science and technology, industry and information technology, finance, tax, audit, and supervisory authorities, and strictly comply with financial regulations and accounting standards.

　　The administrative department shall strengthen supervision and management over policy implementation, fund disbursement, and data collection. Supervision and inspection may be conducted through methods such as regular inspections and random spot checks, based on actual circumstances.

　　Article 19: A mechanism for accountability shall be implemented in fund management. Acts such as fraud, withholding, misappropriation, or diversion of special funds shall be handled in accordance with the relevant provisions of the "Regulations on the Penalties for Fiscal Law Violations" (State Council Order No. 427), and the relevant units and personnel shall be held accountable in accordance with the law.　

　　Chapter V: Supplementary Provisions

　　Article 20: The Provincial Department of Science and Technology shall take the lead in formulating implementation rules based on these Measures.

　　Article 21: Should there be changes in relevant policy or legal bases, or upon the expiration of these Implementation Measures, these Measures shall be evaluated and revised in accordance with the law based on implementation circumstances. Xiamen City may formulate specific regulations by reference to these Measures; enterprises established, registered, or incorporated in Xiamen City shall comply with the relevant policies of Xiamen City.

　　Article 22: These Measures shall come into effect on the date of their promulgation.