政策扶持 Policy Support
“科教兴市、人才强市”是常熟发展的首要战略，进入新世纪以来，常熟出台了一系列政策措施引进人才、支持创新、鼓励创业。
“Prospering the city with science and education and strengthening the city by talents” is the primary strategy for the development of Changshu. In the new century, Changshu has released a series of policy measures to introduce talents, support innovation and encourage entrepreneurship.
1、人才科技奖励 Talent Science and Technology Reward
项目内容 |
金额 |
| 江苏省高层次创新创业人才引进计划奖 | 100万元 |
| 姑苏创新创业领军人才计划奖 | 100万元 |
| 市购房安家资助 | 8－100万元 |
| 市科技创新市长奖 | 20万元 |
| 市科技合作贡献奖 | 10万元 |
| 进站博士后生活和工作经费资助 | 5万元 |
| 高层次人才子女入学（园） | 优先安排 |
Project |
Amount |
| Jiangsu Introduction Program Awad of Hign-level Innovation and Entrepreneurship Talents |
RMB 1,000,000 |
| Suzhou Innovation and Entrepreneurship Leaders Award | RMB 1,000,000 |
| Financial aid for House Purchasing in Changshu | RMB 80,000-1,000,000 |
| Changshu Mayor Award for Innovation and Entrepreneurship | RMB 200,000 |
| Changshu Contribution Award for Science and Technology Cooperation | RMB 100,000 |
| Financial aid for Living and Working Expenses of Postdoctors | RMB 500,000 |
| Shhool(Kindergarten) Attendance of High-level Talents' Children | Priority |
2、科技项目资助 Financial aid for Science and Technology Projects
项目内容 |
金额 |
| 国家中小企业创新基金项目 | 20－100万元 |
| 江苏省科技支撑计划和创新资金项目 | 20－70万元 |
| 江苏省科技成果转化资金项目 | 1000万元左右 |
| 国际技术合作专项 | 50－100万元 |
| 国际技术转移项目 | 20万元 |
| 海外科学家在江苏发展项目 | 10－20万元 |
Project |
Amount |
| National Innovation Fund Project of Medium and Small Enterprises | RMB 200,000-1,000,000 |
| Jiangsu Science and Technology Support Program and Innovation Fund Project | RMB200,000-700,000 |
| Jiangsu Capital Transfer Project of Science and Technology Results | About RMB 10,000,000 |
| International Special Project of Technical Cooperation | RMB 500,000-1,000,000 |
| International Technology Transfer Project | RMB 200,000 |
| Development Project of Oversea Scientists in Jiangsu | RMB 100,000-200,000 |
3、人才创业资助 Financial aid for Talent Entrepreneurship
项目内容 |
金额 |
| 创业资金 | 200万元 |
| 工作场所 | 200平方米 |
| 住房公寓 | 100平方米 |
| 风险投资 | 300万元 |
| 资金担保 | 300万元 |
| 科研启动经费 | 200－500万元 |
| 贷款贴息 | 50%-60% |
Project |
Amount |
| Entrepreneurship Capital | RMB 2,000,000 |
| Workplace | 200 m2 |
| Housing and Apartment | 100 m2 |
| Risk Investment | RMB 3,000,000 |
| Financial Guarantee | RMB 3,000,000 |
| Science and Research Starting Funds | RMB 2,000,000- 5,000,000 |
| Discount Loan | 50%-60% |
4、载体建设资助 Financial aid for Carrier Construction
项目内容 |
金额 |
| 工程技术研究中心 | 10-150万元 |
| 国家火炬计划重点高新技术企业 | 30万元 |
| 经省级认定的外资研发机构 | 30万元 |
| 企业院士工作站 | 100万元 |
| 企业博士后科研工作站 | 50万元 |
| 高新技术研究重点实验室 | 200万元 |
Project |
Amount |
| Engineering and Technological Research Center | RMB100,000- 1,500,000 |
| Important Hign and New Technology Enterprises in National Torch Program | RMB 300,000 |
| Foreign-funded R&D Institution Recognized by Provincial Departments |
RMB 300,000 |
| Enterprise Academician Workstation | RMB 1,000,000 |
| Enterprise Postdoctoral Scientific Research Workstation |
RMB 500,000 |
| Key Laboratory of High and New Technology Research |
RMB 2,000,000 |
5、税收优惠政策 Preferential Taxation Policy
? 高新企业税收优惠政策：新的高新技术企业认定办法认定后，减按15％的税率征收企业所得税。
? Preferential Taxation Policy for High and New Tech Enterprises
The enterprise income tax of the enterprises which have been recognized according to the new Measures for Recognition of High and New Tech Enterprise shall be levied based on the tax rate of 15%
? 技术研发项目备案：企业开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50％加计扣除；形成无形资产的，按照无形资产成本的150％摊销。
? Recording of technical R&D project
For the R&D expense incurred when enterprises develop new technology, new products and new process, which fails to form intangible assets and is recorded as gain or loss in the current period, additional 50% of the R&D expense shall be deducted on the basis of actual deduction as specified; which form intangible assets, it shall be amortized based on 150% of the cost of intangible assets.
? 技术转让所得税：一个纳税年度内，符合条件的企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。
? Income tax of technology transfer
Within one taxation year, for the part of income from the technology transfer of the enterprises meeting the requirements which doesn’t exceed 500 million, the enterprise income tax shall be exempted; for the part which exceeds 500 millon, the enterprise income tax shall be levied by half.