The reporter learned yesterday (14th) from the China Dongguan Network that “Several Regulations for the Promotion of LED Industry Development and Application Demonstration in Dongguan†(hereinafter referred to as “Regulationsâ€) has been formally introduced. In the special funds of 100 million yuan, 500 million yuan was allocated to promote the development of the LED industry.
Research and Development Expenses Achieve Pre-tax Deduction Policy According to the "Regulations", Dongguan City will fully implement LED application demonstration projects. From September 2010, the city's new public roads, high-speed roads, tunnels, public squares, light rail, underground parking and Other public space lighting, in principle, the full use of LED lighting products.
Any LED company that has been identified as a national high-tech enterprise may be subject to a 15% reduction in corporate income tax within the period of validity of the certificate of the high-tech enterprise.
Each year, a group of Dongguan LED innovation-oriented enterprises are recognized, and all rewards are awarded to the enterprises that have been recognized as being responsible for the local enterprises' actual payment of corporate income tax exceeding 15% for 3 consecutive years. Specifically, the Municipal Science and Technology Bureau and the Municipal Bureau of Finance will formulate detailed rules for implementation.
At the same time, the pre-tax deduction policy for research and development costs of LED companies shall be implemented. Based on the actual deductions according to regulations, 50% of the research and development expenses shall be deducted. If the intangible assets are formed, it shall be amortized at 150% of the cost of intangible assets.
The technical service platform can receive up to 50 million yuan to fund the "Regulations" and LED companies are encouraged to set up R&D institutions through the cooperation of production, education and research. For the identified engineering technology research and development centers, enterprise technology centers, and key laboratories, subsidies of 5 million yuan, 3 million yuan, and 1 million yuan will be granted at the national, provincial, and municipal levels, respectively. In accordance with the Dongguan City Enterprise Engineering Technology Research and Development Center and key laboratories related procedures.
The "Regulations" show that it will increase input to support the establishment of a number of high-level, comprehensive testing platform, design platform and marketing platform, and other public technical service platforms related to the LED industry to promote the overall level of LED industry in Dongguan. According to the investment scale and comprehensive level of the platform, each platform will be given 10 million to 50 million yuan of funding.
It will focus on cultivating and supporting a group of leading enterprises. According to the “Regulationsâ€, Dongguan City shall foster and support a group of leading enterprises. In the areas of substrate materials, chip preparation, packaging applications, backlight display, key equipment manufacturing, application services and other industrial chains, selected several key enterprises, giving key support from key technological breakthroughs, industrialization of major projects, and promotion and application demonstrations. , To increase its independent innovation capability and brand influence, drive a number of upstream and downstream and supporting enterprises to accelerate the development, and quickly expand and strengthen LED industrial clusters in Dongguan City.
Implement a number of major industrial projects. Select a number of major LED industrialization projects in Dongguan City that have core technologies and have strong industrial driving effects. Each project has a subsidy of no less than 100 million yuan.
Loan subsidy will be given to the loans that occurred during the industrialization of major projects. Loan discount interest shall not exceed 70% of the actual interest paid by the enterprise in the previous year. The total discount interest for the same unit year shall not exceed 10 million yuan, and the subsidy for the same project shall not exceed 2 years. Specific reference to the Dongguan City Science and Technology loan interest rate plan operating procedures.
Research and Development Expenses Achieve Pre-tax Deduction Policy According to the "Regulations", Dongguan City will fully implement LED application demonstration projects. From September 2010, the city's new public roads, high-speed roads, tunnels, public squares, light rail, underground parking and Other public space lighting, in principle, the full use of LED lighting products.
Any LED company that has been identified as a national high-tech enterprise may be subject to a 15% reduction in corporate income tax within the period of validity of the certificate of the high-tech enterprise.
Each year, a group of Dongguan LED innovation-oriented enterprises are recognized, and all rewards are awarded to the enterprises that have been recognized as being responsible for the local enterprises' actual payment of corporate income tax exceeding 15% for 3 consecutive years. Specifically, the Municipal Science and Technology Bureau and the Municipal Bureau of Finance will formulate detailed rules for implementation.
At the same time, the pre-tax deduction policy for research and development costs of LED companies shall be implemented. Based on the actual deductions according to regulations, 50% of the research and development expenses shall be deducted. If the intangible assets are formed, it shall be amortized at 150% of the cost of intangible assets.
The technical service platform can receive up to 50 million yuan to fund the "Regulations" and LED companies are encouraged to set up R&D institutions through the cooperation of production, education and research. For the identified engineering technology research and development centers, enterprise technology centers, and key laboratories, subsidies of 5 million yuan, 3 million yuan, and 1 million yuan will be granted at the national, provincial, and municipal levels, respectively. In accordance with the Dongguan City Enterprise Engineering Technology Research and Development Center and key laboratories related procedures.
The "Regulations" show that it will increase input to support the establishment of a number of high-level, comprehensive testing platform, design platform and marketing platform, and other public technical service platforms related to the LED industry to promote the overall level of LED industry in Dongguan. According to the investment scale and comprehensive level of the platform, each platform will be given 10 million to 50 million yuan of funding.
It will focus on cultivating and supporting a group of leading enterprises. According to the “Regulationsâ€, Dongguan City shall foster and support a group of leading enterprises. In the areas of substrate materials, chip preparation, packaging applications, backlight display, key equipment manufacturing, application services and other industrial chains, selected several key enterprises, giving key support from key technological breakthroughs, industrialization of major projects, and promotion and application demonstrations. , To increase its independent innovation capability and brand influence, drive a number of upstream and downstream and supporting enterprises to accelerate the development, and quickly expand and strengthen LED industrial clusters in Dongguan City.
Implement a number of major industrial projects. Select a number of major LED industrialization projects in Dongguan City that have core technologies and have strong industrial driving effects. Each project has a subsidy of no less than 100 million yuan.
Loan subsidy will be given to the loans that occurred during the industrialization of major projects. Loan discount interest shall not exceed 70% of the actual interest paid by the enterprise in the previous year. The total discount interest for the same unit year shall not exceed 10 million yuan, and the subsidy for the same project shall not exceed 2 years. Specific reference to the Dongguan City Science and Technology loan interest rate plan operating procedures.
IH Optics Co., Ltd. , http://www.gdjointclosure.com