To thoroughly implement the innovation-driven development strategy, improve the science and technology innovation system, strengthen the role of enterprises as the main drivers of innovation, stimulate the vitality of innovation and entrepreneurship, and promote science and technology innovation to advance the construction of Guilin as a world-class tourist city, these policy measures are formulated in accordance with the “Regulations on Science and Technology Innovation of the Guangxi Zhuang Autonomous Region” and the “Opinions of the CPC Guilin Municipal Committee and the Guilin Municipal People’s Government on Vigorously Promoting Science and Technology Innovation to Support the Construction of Guilin as a World-Class Tourist City” (Municipal Document [2023] No. 6), and in light of the actual conditions of our city.
I. Incentives for Enterprises to Enhance Independent Innovation Capabilities
(1) Supporting Enterprises in Increasing R&D Expenditures. Fiscal subsidies will be provided to enterprises for their R&D expenditures, with specific standards as follows:
1. Incremental Incentives.
(1) For enterprises above a certain scale with an R&D expenditure increase of 200,000 yuan (inclusive) or more: if the R&D intensity is <5%, the subsidy shall be calculated at 3% of the increase in the enterprise’s R&D expenditure from the previous year; if the R&D intensity is ≥5%, the subsidy shall be calculated at 5% of the increase in the enterprise’s R&D expenditure from the previous year. The total annual incremental subsidy for a single enterprise shall not exceed 500,000 yuan.
(2) For small and micro enterprises (including those not included in official statistics due to policy reasons) with an R&D expenditure increase of 100,000 yuan or more, the subsidy shall be calculated at 2% of the increase in the enterprise’s R&D expenditure from the previous year. The total annual incremental subsidy for a single enterprise shall not exceed 200,000 yuan, and such enterprises may only receive this subsidy twice during the policy’s validity period.
2. Special Incentives. Enterprises with an R&D intensity of ≥10% and R&D expenditure of ≥100 million yuan in the previous year shall receive an annual special incentive of 1 million yuan per enterprise; enterprises with an R&D intensity of ≥10% and R&D expenditure between 50 million yuan (inclusive) and 100 million yuan (exclusive) in the previous year shall receive an annual special incentive of 500,000 yuan per enterprise.
3. The term “enterprise R&D expenditure” as used in these policy measures refers to actual R&D expenses incurred by the enterprise that comply with the provisions of the tax-deductible R&D expense policy. The data reported in the enterprise’s corporate income tax annual settlement declaration and verified by the tax authorities shall serve as the basis; enterprises above designated size that are included in the statistical reporting system must provide statistical data from their annual statistical reports;The term “enterprise R&D expenditure intensity” refers to the ratio of R&D expenditures—as reported by enterprises above a certain scale to statistical authorities and verified—to the enterprise’s operating revenue.
4. Enterprises that did not file a declaration with the tax authorities in the previous year and did not benefit from the pre-tax additional deduction, resulting in a lack of comparative data, are not eligible for the incremental subsidy; enterprises above a certain scale that failed to file their annual statistical reports as required are not eligible for either the incremental subsidy or the special subsidy.
5. The same enterprise may apply for both incremental subsidies and special subsidies simultaneously.
(II) Support for the Cultivation and Development of High-Tech Enterprises. Enterprises recognized as National High-Tech Enterprises will receive one-time grants of 100,000 yuan for initial recognition and 50,000 yuan for re-recognition; newly introduced National High-Tech Enterprises within their validity period that relocate their entire operations to our city will receive a one-time grant of 100,000 yuan, equivalent to the initial recognition grant.
(3) Support for the Cultivation and Expansion of Gazelle Enterprises. Enterprises recognized as Guangxi Gazelle Enterprises will receive one-time grants of 500,000 yuan for initial recognition and 300,000 yuan for re-recognition; newly introduced Gazelle Enterprises within their validity period that relocate their entire operations to our city will receive a one-time grant of 500,000 yuan, equivalent to the initial recognition grant.
(4) Support for Technology-Based Enterprises Participating in the China Innovation and Entrepreneurship Competition. A one-time reward of 10,000 yuan will be granted to enterprises advancing to the industrial sector semifinals of the Guangxi regional competition, and a one-time reward of 30,000 yuan to enterprises winning the “Outstanding Enterprise Award”; a one-time reward of 50,000 yuan will be granted to enterprises advancing to the national competition, and a one-time reward of 100,000 yuan to enterprises winning the “Excellent Enterprise Award”; a one-time reward of 200,000 yuan will be granted to enterprises advancing to the national finals, and a one-time reward of 500,000 yuan to enterprises winning a graded award.
No duplicate rewards will be granted for the same project; rewards will be based on the best result achieved.
(5) Support for enterprises leading major national and autonomous region science and technology projects. For enterprises leading national or autonomous region major science and technology special projects or key R&D programs, where the total contract funding for a single project is 3 million yuan or more, matching funding will be provided during the project implementation period based on a certain percentage of the actual fiscal science and technology funding received by the lead enterprise for that project in the previous year. Specifically, matching funding for national-level projects is 10%, and for autonomous region-level projects, 5%.The total annual matching funding for a single enterprise shall not exceed 1 million yuan.
(6) Support enterprises in tackling core technological challenges. For municipal-level major science and technology special projects, key R&D programs, and other industrial projects, the proportion of enterprises serving as lead units will be increased to 80% or higher. Each year, support will be provided for more than 50 enterprise-led technological R&D projects and more than 10 projects focused on the industrial application of key core technologies.
(7) Support collaboration between enterprises and universities/research institutes. For joint technology innovation projects between enterprises and universities/research institutes with secured funding of 300,000 yuan or more, upon approval by the Municipal Science and Technology Bureau, funding will be allocated through municipal-level self-raised funds for science and technology projects.
(8) Support product iteration and innovation in enterprises. For manufacturers recognized by the autonomous region as having produced the first domestic set of major technical equipment, the municipal government will support the R&D of subsequent series of major technical equipment through municipal-level science and technology program projects.
II. Support for Building High-Level Science and Technology Innovation Platforms and Bases
(9) Support the establishment of high-level scientific research platforms. The municipal-level science and technology plan will establish a special fund to provide discretionary project funding to newly recognized national and provincial/ministerial-level research platforms (including key laboratories, engineering research centers, enterprise technology centers, technology innovation centers, manufacturing innovation centers, and pilot research bases for the transformation of scientific and technological achievements) within the past two years. This support will enable them to conduct scientific research, technological innovation, and the transformation of achievements focused on the high-quality development of the city’s industries and advancements in science and technology for public welfare.
(10) Supporting the Construction of Innovation and Entrepreneurship Incubation Platforms
1. Newly recognized national-level and autonomous region-level science and technology enterprise incubators will receive one-time grants of 1 million yuan and 500,000 yuan, respectively; national-level science and technology enterprise incubators that received an “Excellent” (Class A) rating in the previous year will be awarded 300,000 yuan.
2. Newly registered national-level and autonomous region-level maker spaces will receive one-time grants of 100,000 yuan and 50,000 yuan, respectively.
(11) Support the establishment of a tiered cultivation system for science and technology innovation platforms. Support the construction of the Guilin Science and Technology Innovation Center, primarily relying on enterprises and supplemented by universities and research institutes with a solid foundation in industry-academia-research collaboration, to form a reserve force for cultivating autonomous region-level science and technology innovation platforms. The municipal-level science and technology plan will establish a special fund to provide selective support to newly recognized Guilin Science and Technology Innovation Centers.
III. Supporting High-Level Talent in Serving Industrial Technological Innovation
(12) Implement the “Outstanding Science and Technology Talent” Cultivation and Recruitment Program. Focusing on the development of Guilin as a world-class tourist city and targeting key core technologies, we will recruit and cultivate teams of outstanding science and technology talent from both within and outside the autonomous region in key industrial sectors to address critical technological challenges.
(13) Implement a demonstration program for doctoral talent serving enterprise innovation. Focusing on the technological needs of local enterprises, support teams of doctoral talent in providing industry-academia-research services within enterprises, and jointly conduct R&D for new technologies (new products) and provide scientific and technological services.
(14) Implement the Research Special Project for Young Innovative Talents. Support newly recruited doctoral graduates (in the natural sciences) working in enterprises and public institutions in our city to apply for self-selected research projects during their first to third years of employment.
IV. Other Matters
(15) Enterprises and institutions in the city’s six urban districts and the three municipal-level industrial parks are eligible for these policy measures. County (city, district) finances may allocate funds to implement these measures by reference.
(16) Entities that have engaged in research misconduct or other serious acts of dishonesty and are currently within the disciplinary period for such misconduct shall not be eligible for awards or subsidies.
(17) Award and subsidy funds shall be centrally allocated for expenditures related to the unit’s science and technology innovation activities; fund management and usage shall be carried out in accordance with relevant regulations of the autonomous region.
(18) These policy measures shall take effect from the date of issuance and remain valid until December 31, 2026. Applications for awards and subsidies shall be based on innovation achievements from the previous year, covering the period from 2023 to 2025.
The Municipal Science and Technology Bureau is responsible for interpreting these policy measures. Where these measures overlap with similar support policies stipulated in other municipal documents, the principle of “choosing the higher benefit” shall apply, and entities shall not receive duplicate benefits.
