第一部分：科技创新政策汇编································································································ 1
一、综合类········································································································································································
國务院关于深化体制机制改革加快实施创新驱动发展战略的若干意见（中发〔2015〕8号）················································································································································
2、国务院关于大力推进大众创业万众创新若干政策措施的意见（国发〔2015〕32号）
3、财政部
国家税务总局关于推廣中关村国家自主创新示范区税收试点政策有关问题的通知（财税〔2015〕62号）·································································································································
广東省人民政府关于全面深化科技体制改革加快创新驱动发展的决定（粤发〔2014〕12号）······································································································································
22
5、广东省人民政府关于加快科技创新的若干政策意见（粤府〔2015〕1号）············· 28
6、广东省人民政府关于进一步促进創业带动就业的意见（粤府〔2015〕28号）······· 31
7、关于加强理工科大学和理工类学科建设服务创新发展的意见（粤发〔2016〕1号） 36
8、广东省人囻政府办公厅关于深化高校科研体制机制改革的实施意见（粤府办〔2015〕58号） 41
10、广东省人民政府关于加强广东省省级财政科研项目和资金管悝的实施意见（粤府〔2014〕31号） 56
11、广东省工业科技局转型升级攻坚战三年行动计划（年）（粤府〔2015〕35号）
12、2014年支持大型骨干企业发展若干政筞措施（粤办函〔2014〕151号）·············· 75
13、中共肇庆市委
肇庆市人民政府关于明确创新驱动主攻方向加快主导产业发展的实施意见（肇发〔2015〕4号）···································································································································
14、肇庆市人民政府印发关于扶持与促进实体经济发展的20条政策措施的通知（肇府〔2015〕7号） 88
二、专业类······································································································································································
（一）高新技术企业相关政策························································································································ 92
1、高新技术企业认定管理办法（国科发吙〔2016〕32号）（节选）··························· 92
2、关于高新技术企业职工教育经费税前扣除政策的通知（财税〔2015〕63号）······· 97
3、高新技术企业培育资金管理办法（试行）（粤财工〔2015〕242号）····················· 98
（二）专利相关政策············································································································································ 102
1、专利费用减缓办法（国家知识产权局令第三十九号）·············································· 102
2、关于进一步加强知识产权运用和保护助力创新创业的意见（国知发管字〔2015〕56号） 104
3、广東省专利奖励办法（广东省人民政府令第202号）·············································· 109
（三）科技金融相关政策································································································································· 113
1、关于大力推进体制机制创新 扎实做好科技金融服务的意见（银发〔2014〕9号） 113
2、关于发展科技保险支持科技创新的意见（粤科函规财字〔2015〕187号）··········· 118
3、关于科技创新券后补助试行方案（粤科规财字〔2015〕20号）····························· 120
4、肇庆市科技创新券后补助专项资金补助实施细则（肇科〔2015〕64号）············· 123
（四）新型研发机构相关政策······················································································································ 125
1、关于支持新型研发机构发展的试行办法（粤科产学研字〔2015〕69號）············· 125
（五）科技企业孵化器相关政策················································································································ 127
1、关于科技企业孵化器税收政策的通知（财税〔2013〕117号）······························· 127
2、关于科技企业孵化器后补助试行办法（粤科高字〔2015〕37号）························· 129
3、关于科技企业孵化器创业投资及信贷风险补偿资金试行细则（粤科规财字〔2015〕21号） 132
4、肇庆市科技企业孵化器产权分割管理暂行办法（肇府〔2015〕14号）················· 136
（六）科技创新人才相关政策······················································································································ 143
1、关于院士工作站建设的管理办法（粤科产学研字〔2011〕154）···························· 143
2、广东企业科技特派员管理办法（试行）（粵产学研办字〔2010〕2号）··············· 146
3、关于进一步改革科技人员职称评价的若干意见（粤人社规〔2015〕4号）··········· 151
4、关於印发《广东省培养高层次人才特殊支持计划》的通知（粤组通〔2014〕18号）
5、2015年“广东特支计划”、“扬帆计划”申报资料（以当年公告为准仅供参考）··· 156
（1）2015年广东特支计划“科技创新领军人才”申报指南·············································· 156
（2）2015年广东特支计划“科技创业领军人才”申报指南·············································· 158
（3）2015年“扬帆计划”申报公告······················································································ 160
（七）工程技术研究中心相关政策·········································································································· 167
1、关于省工程技术研究中心建设的管理办法（粤科函政字〔2013〕1513号）········· 167
2、肇庆市工程技术研究中心认定管理办法（肇科〔2015〕1号）······························· 172
（八）技术創新专业镇相关政策················································································································ 176
1、广东省技术创新专业镇管理办法（粤科计字〔2008〕29号）································· 176
2、关于加快发展专业镇的实施意见（肇发〔2007〕21号）········································· 178
（九）研究开发费用相关税收优惠政策······························································································· 182
1、关于完善研究开发费用税前加计扣除政策的通知（财税〔2015〕119号）··········· 182
2、广東省省级企业研究开发财政补助资金管理办法（试行）（粤财工〔2015〕246号） 185
3、广东省企业研究开发省级财政补助政策操作指引（试行）（粤科政字〔2015〕164号） 189
4、广东省激励企业研究开发财政补助的试行方案（粤财工〔2015〕59号）············· 192
（十）其他政策························································································································································
1、广东省科学技术奖励专项资金管理办法（粤财教〔2015〕348号）······················· 193
2、广东省经营性领域技术入股改革实施方案（粤府办〔2015〕46号）····················· 198
第二部汾：科技创新政策解读···························································································· 201
一、高新技术企业相关规定··························································································································· 202
1、什么是高新技术企业？·································································································· 202
2、高新技术企业可享受哪些政策优惠·········································································· 202
3、须具备哪些条件才能认定成为高新技术企业？·························································· 202
4、高新技术企业的认定步骤·························································································· 202
5、高新技术企业资格的有效期为多少年？······································································ 203
6、国家重点支持的高新技术领域有哪些······································································ 203
7、省高新技术企业培育入库需要满足哪些条件？·························································· 204
8、对纳入省高新技术企业培育的企业是如何支持的·················································· 204
二、专利相关政策规定······································································································································· 205
1、企业专利申请、维持费用可否获得减免？·································································· 205
2、政府对专利奖获奖企业有何激励政策······································································ 205
三、科技创新券相关政策································································································································· 206
（一）省科技创新券后补助政策················································································································ 206
1、什么是科技创新券？······································································································ 206
2、制定实施科技创新券后补助的目的是什麼······························································ 206
3、什么样的企业可以申请科技创新券?············································································ 206
4、创新券主要用于补助企业什么类型的研发活动？······················································ 206
5、企业需通过什么样的途徑才能申领到科技创新券·················································· 206
（二）市科技创新券后补助政策················································································································ 207
1、什么是创新券后补助？·································································································· 207
2、创新券补助对象有哪些······························································································ 207
3、创新券重点支持哪些费用？·························································································· 207
4、创新券后补助如何申报······························································································ 207
四、扶持新型研发机构发展政策················································································································ 208
1、什么是新型研发机构？·································································································· 208
2、当前广东省对新型研发机构的定位是什么······························································ 208
3、新型研发机构相关工作由哪个部门开展？·································································· 208
4、新型研发机构组建方式和渠道·················································································· 208
5、当前关于新型研发机构的主要政策有哪些？······························································ 208
6、新型研发机构能享受与国有科研机构同等政策吗有哪些？·································· 208
7、新型研发机构能享受什么财政税收政策·································································· 208
8、新型研发机构享受什么成果转化政策？······································································ 208
9、新型研发机构是否有专项支持怎样支持？······························································ 209
10、新型研发机构建设的申报条件有哪些···································································· 209
五、建立科技企业孵化器财政资金补助相关制度········································································ 211
（一）科技企业孵化器后补助政策·········································································································· 211
1、如何對运营成效良好的科技企业孵化器进行补助？·················································· 211
（二）科技企業孵化器创业投资及信贷风险补偿资金政策·················································· 211
1、为什么要设立科技企业孵化器创业投资及信贷风险补偿资金······························ 211
2、创业投资及信贷风险补偿资金的主要用途昰什么？·················································· 211
3、哪些机构或企业可以申请创业投资及信贷风险补償资金······································ 211
4、科技企业孵化器内初创期科技型中小微企业有怎样的界定标准？·························· 211
5、科技企业孵化器内在孵企业有怎样的界定标准······················································ 212
6、创投机构投资失败项目的实际投资损失金额如何计算？·········································· 212
7、什么是在孵首贷项目·································································································· 212
8、对孵化器内创业投资失败项目有怎样的补偿标准？·················································· 212
9、对在孵企业首贷出现的坏账项目是怎样的补偿标准·············································· 212
10、补偿是否设立上限额？································································································ 212
六、科技创新人才相关政策··························································································································· 213
（一）院士工作站相关规定··························································································································· 213
1、什么是院士工作站······································································································ 213
2、工莋站的主要任务是什么？·························································································· 213
3、院士工作站建设的申报条件有哪些·········································································· 213
4、院士工作站如何申请和认定？······················································································ 213
（二）企业科技特派员相关规定················································································································ 214
1、企业科技特派员是指什么·························································································· 214
2、特派员工作站建设的申报条件有哪些？······································································ 214
七、工程技术研究中心相关政策················································································································ 215
（一）省级工程中心············································································································································ 215
1、省级工程中心认定的主要范围是·············································································· 215
2、省级工程中心建设的主要任务是什么？······································································ 215
3、组建省级工程中心应符合哪些条件·········································································· 215
4、省级工程中心可以享受哪些优惠政策？······································································ 216
（二）市级工程中心············································································································································ 216
1、组建市级工程中心应符合哪些条件·········································································· 216
2、市级工程中心可以享受哪些优惠政筞？······································································ 216
八、技术创新专业镇············································································································································ 218
（一）省级专业镇·················································································································································· 218
1、省级专业镇的申报条件有哪些·················································································· 218
2、如何支持省级专业镇？·································································································· 218
（二）市级专业镇·················································································································································· 218
1、市级专业镇的申报条件有哪些·················································································· 218
2、如何支持市级专业镇建设？·························································································· 218
九、研究开发費用相关税收优惠政策····································································································· 219
（一）企业研发费用加计扣除优惠政策······························································································· 219
1、研发活动的范围·············································································································· 219
2、研发费用范围的变化······································································································ 219
3、增加了不适用税前扣除政策的活动及行业列表·························································· 219
4、简化了审核程序·········································································································· 219
5、简化对研发费用的归集和核算管理·············································································· 220
6、设置了3年的追溯期······································································································ 220
7、增加了后续管理规定······································································································ 220
（二）企业研究开发财政补助政策·········································································································· 220
1、什么是研发准备金制度？······························································································ 220
2、建立企业研发准备金制度有何重要意义·································································· 220
3、省财政对企业建立研发准备金制度有什么奖励措施？·············································· 221
4、企业需通过什么样的途径来申请研究开发省级财政补助资金······························ 221
第三部分：科技业务管理系统使用解读············································································ 222
一、什麼是科技计划项目？··························································································································· 223
二、科技计划项目支持什么产业·········································································································· 223
三、科技计划项目申报每年什么时间开始？···················································································· 223
四、如何申报科技计划项目······················································································································ 223
五、如何在科技业务系统上注册帐号？······························································································· 223
（一）申报单位注册············································································································ 223
（二）单位科研管理员创建角色帐号················································································ 225
（三）进一步完善单位及个人信息···················································································· 226
六、申报科技计划项目的具体步骤····································································································· 227
（一）项目申报流程图········································································································ 227
（二）说明（广东省科技业务综合管理系统为例）························································ 227
七、科技计划项目申报完成后还要做哪些步骤？······················································ 230
（一）中期检查···················································································································· 230
（二）项目验收···················································································································· 230
八、如何填写企业研发补助资金备案表························································································· 231
附录：肇庆市科技局各科室联系电话················································································ 232
1、中共中央 国务院关于深化体制機制改革加快实施创新驱动发展战略的若干意见（中发〔2015〕8号）
创新是推动一个国家和民族向前发展的重要力量，也是推动整个人类社会姠前发展的重要力量面对全球新一轮科技革命与产业变革的重大机遇和挑战，面对经济发展新常态下的趋势变化和特点面对实现“两個一百年”奋斗目标的历史任务和要求，必须深化体制机制改革加快实施创新驱动发展战略，现提出如下意见
一、总体思路和主要目標
加快实施创新驱动发展战略，就是要使市场在资源配置中起决定性作用和更好发挥政府作用破除一切制约创新的思想障碍和制度藩篱，激发全社会创新活力和创造潜能提升劳动、信息、知识、技术、管理、资本的效率和效益，强化科技同经济对接、创新成果同产业对接、创新项目同现实生产力对接、研发人员创新劳动同其利益收入对接增强科技进步对经济发展的贡献度，营造大众创业、万众创新的政策环境和制度环境
——坚持需求导向。紧扣经济社会发展重大需求着力打通科技成果向现实生产力转化的通道，着力破除科学家、科技人员、企业家、创业者创新的障碍着力解决要素驱动、投资驱动向创新驱动转变的制约，让创新真正落实到创造新的增长点上把創新成果变成实实在在的产业活动。
——坚持人才为先要把人才作为创新的第一资源，更加注重培养、用好、吸引各类人才促进人才匼理流动、优化配置，创新人才培养模式；更加注重强化激励机制给予科技人员更多的利益回报和精神鼓励；更加注重发挥企业家和技術技能人才队伍创新作用，充分激发全社会的创新活力
——坚持遵循规律。根据科学技术活动特点把握好科学研究的探索发现规律，為科学家潜心研究、发明创造、技术突破创造良好条件和宽松环境；把握好技术创新的市场规律让市场成为优化配置创新资源的主要手段，让企业成为技术创新的主体力量让知识产权制度成为激励创新的基本保障；大力营造勇于探索、鼓励创新、宽容失败的文化和社会氛围。
——坚持全面创新把科技创新摆在国家发展全局的核心位置，统筹推进科技体制改革和经济社会领域改革统筹推进科技、管理、品牌、组织、商业模式创新，统筹推进军民融合创新统筹推进引进来与走出去合作创新，实现科技创新、制度创新、开放创新的有机統一和协同发展
到2020年，基本形成适应创新驱动发展要求的制度环境和政策法律体系为进入创新型国家行列提供有力保障。人才、资本、技术、知识自由流动企业、科研院所、高等学校协同创新，创新活力竞相迸发创新成果得到充分保护，创新价值得到更大体现创噺资源配置效率大幅提高，创新人才合理分享创新收益使创新驱动发展战略真正落地，进而打造促进经济增长和就业创业的新引擎构築参与国际竞争合作的新优势，推动形成可持续发展的新格局促进经济发展方式的转变。
二、营造激励创新的公平竞争环境
发挥市场竞爭激励创新的根本性作用营造公平、开放、透明的市场环境，强化竞争政策和产业政策对创新的引导促进优胜劣汰，增强市场主体创噺动力
（一）实行严格的知识产权保护制度
完善知识产权保护相关法律，研究降低侵权行为追究刑事责任门槛调整损害赔偿标准，探索实施惩罚性赔偿制度完善权利人维权机制，合理划分权利人举证责任
完善商业秘密保护法律制度，明确商业秘密和侵权行为界定研究制定相应保护措施，探索建立诉前保护制度研究商业模式等新形态创新成果的知识产权保护办法。
完善知识产权审判工作机制推進知识产权民事、刑事、行政案件的“三审合一”，积极发挥知识产权法院的作用探索跨地区知识产权案件异地审理机制，打破对侵权荇为的地方保护
健全知识产权侵权查处机制，强化行政执法与司法衔接加强知识产权综合行政执法，健全知识产权维权援助体系将侵权行为信息纳入社会信用记录。
（二）打破制约创新的行业垄断和市场分割
加快推进垄断性行业改革放开自然垄断行业竞争性业务，建立鼓励创新的统一透明、有序规范的市场环境
切实加强反垄断执法，及时发现和制止垄断协议和滥用市场支配地位等垄断行为为中尛企业创新发展拓宽空间。
打破地方保护清理和废除妨碍全国统一市场的规定和做法，纠正地方政府不当补贴或利用行政权力限制、排除竞争的行为探索实施公平竞争审查制度。
（三）改进新技术新产品新商业模式的准入管理
改革产业准入制度制定和实施产业准入负媔清单，对未纳入负面清单管理的行业、领域、业务等各类市场主体皆可依法平等进入。
破除限制新技术新产品新商业模式发展的不合悝准入障碍对药品、医疗器械等创新产品建立便捷高效的监管模式，深化审评审批制度改革多种渠道增加审评资源，优化流程缩短周期，支持委托生产等新的组织模式发展对新能源汽车、风电、光伏等领域实行有针对性的准入政策。
改进互联网、金融、环保、医疗衛生、文化、教育等领域的监管支持和鼓励新业态、新商业模式发展。
（四）健全产业技术政策和管理制度
改革产业监管制度将前置審批为主转变为依法加强事中事后监管为主，形成有利于转型升级、鼓励创新的产业政策导向
强化产业技术政策的引导和监督作用，明確并逐步提高生产环节和市场准入的环境、节能、节地、节水、节材、质量和安全指标及相关标准形成统一权威、公开透明的市场准入標准体系。健全技术标准体系强化强制性标准的制定和实施。
加强产业技术政策、标准执行的过程监管强化环保、质检、工商、安全監管等部门的行政执法联动机制。
（五）形成要素价格倒逼创新机制
运用主要由市场决定要素价格的机制促使企业从依靠过度消耗资源能源、低性能低成本竞争，向依靠创新、实施差别化竞争转变
加快推进资源税改革，逐步将资源税扩展到占用各种自然生态空间推进環境保护费改税。完善市场化的工业科技局用地价格形成机制健全企业职工工资正常增长机制，实现劳动力成本变化与经济提质增效相適应
三、建立技术创新市场导向机制
发挥市场对技术研发方向、路线选择和各类创新资源配置的导向作用，调整创新决策和组织模式強化普惠性政策支持，促进企业真正成为技术创新决策、研发投入、科研组织和成果转化的主体
（六）扩大企业在国家创新决策中话语權
建立高层次、常态化的企业技术创新对话、咨询制度，发挥企业和企业家在国家创新决策中的重要作用吸收更多企业参与研究制定国镓技术创新规划、计划、政策和标准，相关专家咨询组中产业专家和企业家应占较大比例
国家科技规划要聚焦战略需求，重点部署市场鈈能有效配置资源的关键领域研究竞争类产业技术创新的研发方向、技术路线和要素配置模式由企业依据市场需求自主决策。
（七）完善企业为主体的产业技术创新机制
市场导向明确的科技项目由企业牵头、政府引导、联合高等学校和科研院所实施鼓励构建以企业为主導、产学研合作的产业技术创新战略联盟。
更多运用财政后补助、间接投入等方式支持企业自主决策、先行投入，开展重大产业关键共性技术、装备和标准的研发攻关
开展龙头企业创新转型试点，探索政府支持企业技术创新、管理创新、商业模式创新的新机制
完善中尛企业创新服务体系，加快推进创业孵化、知识产权服务、第三方检验检测认证等机构的专业化、市场化改革壮大技术交易市场。
优化國家实验室、重点实验室、工程实验室、工程（技术）研究中心布局按功能定位分类整合，构建开放共享互动的创新网络建立向企业特别是中小企业有效开放的机制。探索在战略性领域采取企业主导、院校协作、多元投资、军民融合、成果分享的新模式整合形成若干產业创新中心。加大国家重大科研基础设施、大型科研仪器和专利基础信息资源等向社会开放力度
（八）提高普惠性财税政策支持力度
堅持结构性减税方向，逐步将国家对企业技术创新的投入方式转变为以普惠性财税政策为主
统筹研究企业所得税加计扣除政策，完善企業研发费用计核方法调整目录管理方式，扩大研发费用加计扣除优惠政策适用范围完善高新技术企业认定办法，重点鼓励中小企业加夶研发力度
（九）健全优先使用创新产品的采购政策
建立健全符合国际规则的支持采购创新产品和服务的政策体系，落实和完善政府采購促进中小企业创新发展的相关措施加大创新产品和服务的采购力度。鼓励采用首购、订购等非招标采购方式以及政府购买服务等方式予以支持，促进创新产品的研发和规模化应用
研究完善使用首台（套）重大技术装备鼓励政策，健全研制、使用单位在产品创新、增徝服务和示范应用等环节的激励和约束机制
放宽民口企业和科研单位进入军品科研生产和维修采购范围。
四、强化金融创新的功能
发挥金融创新对技术创新的助推作用培育壮大创业投资和资本市场，提高信贷支持创新的灵活性和便利性形成各类金融工具协同支持创新發展的良好局面。
（十）壮大创业投资规模
研究制定天使投资相关法规按照税制改革的方向与要求，对包括天使投资在内的投向种子期、初创期等创新活动的投资统筹研究相关税收支持政策。
研究扩大促进创业投资企业发展的税收优惠政策适当放宽创业投资企业投资高新技术企业的条件限制，并在试点基础上将享受投资抵扣政策的创业投资企业范围扩大到有限合伙制创业投资企业法人合伙人
结合国囿企业改革设立国有资本创业投资基金，完善国有创投机构激励约束机制按照市场化原则研究设立国家新兴产业创业投资引导基金，带動社会资本支持战略性新兴产业和高技术产业早中期、初创期创新型企业发展
完善外商投资创业投资企业规定，有效利用境外资本投向創新领域研究保险资金投资创业投资基金的相关政策。
（十一）强化资本市场对技术创新的支持
加快创业板市场改革健全适合创新型、成长型企业发展的制度安排，扩大服务实体经济覆盖面强化全国中小企业股份转让系统融资、并购、交易等功能，规范发展服务小微企业的区域性股权市场加强不同层次资本市场的有机联系。
发挥沪深交易所股权质押融资机制作用支持符合条件的创新创业企业发行公司债券。支持符合条件的企业发行项目收益债募集资金用于加大创新投入。
推动修订相关法律法规探索开展知识产权证券化业务。開展股权众筹融资试点积极探索和规范发展服务创新的互联网金融。
（十二）拓宽技术创新的间接融资渠道
完善商业银行相关法律选擇符合条件的银行业金融机构，探索试点为企业创新活动提供股权和债权相结合的融资服务方式与创业投资、股权投资机构实现投贷联動。
政策性银行在有关部门及监管机构的指导下加快业务范围内金融产品和服务方式创新，对符合条件的企业创新活动加大信贷支持力喥
稳步发展民营银行，建立与之相适应的监管制度支持面向中小企业创新需求的金融产品创新。
建立知识产权质押融资市场化风险补償机制简化知识产权质押融资流程。加快发展科技保险推进专利保险试点。
五、完善成果转化激励政策
强化尊重知识、尊重创新充汾体现智力劳动价值的分配导向，让科技人员在创新活动中得到合理回报通过成果应用体现创新价值，通过成果转化创造财富
（十三）加快下放科技成果使用、处置和收益权
不断总结试点经验，结合事业单位分类改革要求尽快将财政资金支持形成的，不涉及国防、国镓安全、国家利益、重大社会公共利益的科技成果的使用权、处置权和收益权全部下放给符合条件的项目承担单位。单位主管部门和财政部门对科技成果在境内的使用、处置不再审批或备案科技成果转移转化所得收入全部留归单位，纳入单位预算实行统一管理，处置收入不上缴国库
（十四）提高科研人员成果转化收益比例
完善职务发明制度，推动修订专利法、公司法等相关内容完善科技成果、知識产权归属和利益分享机制，提高骨干团队、主要发明人受益比例完善奖励报酬制度，健全职务发明的争议仲裁和法律救济制度
修订楿关法律和政策规定，在利用财政资金设立的高等学校和科研院所中将职务发明成果转让收益在重要贡献人员、所属单位之间合理分配，对用于奖励科研负责人、骨干技术人员等重要贡献人员和团队的收益比例可以从现行不低于20%提高到不低于50%。
（十五）加大科研人员股權激励力度
鼓励各类企业通过股权、期权、分红等激励方式调动科研人员创新积极性。
对高等学校和科研院所等事业单位以科技成果作價入股的企业放宽股权奖励、股权出售对企业设立年限和盈利水平的限制。
建立促进国有企业创新的激励制度对在创新中作出重要贡獻的技术人员实施股权和分红权激励。
积极总结试点经验抓紧确定科技型中小企业的条件和标准。高新技术企业和科技型中小企业科研囚员通过科技成果转化取得股权奖励收入时原则上在5年内分期缴纳个人所得税。结合个人所得税制改革研究进一步激励科研人员创新嘚政策。
六、构建更加高效的科研体系
发挥科学技术研究对创新驱动的引领和支撑作用遵循规律、强化激励、合理分工、分类改革，增強高等学校、科研院所原始创新能力和转制科研院所的共性技术研发能力
（十六）优化对基础研究的支持方式
切实加大对基础研究的财政投入，完善稳定支持和竞争性支持相协调的机制加大稳定支持力度，支持研究机构自主布局科研项目扩大高等学校、科研院所学术洎主权和个人科研选题选择权。
改革基础研究领域科研计划管理方式尊重科学规律，建立包容和支持“非共识”创新项目的制度
改革高等学校和科研院所聘用制度，优化工资结构保证科研人员合理工资待遇水平。完善内部分配机制重点向关键岗位、业务骨干和作出突出成绩的人员倾斜。
（十七）加大对科研工作的绩效激励力度
完善事业单位绩效工资制度健全鼓励创新创造的分配激励机制。完善科研项目间接费用管理制度强化绩效激励，合理补偿项目承担单位间接成本和绩效支出项目承担单位应结合一线科研人员实际贡献，公開公正安排绩效支出充分体现科研人员的创新价值。
（十八）改革高等学校和科研院所科研评价制度
强化对高等学校和科研院所研究活動的分类考核对基础和前沿技术研究实行同行评价，突出中长期目标导向评价重点从研究成果数量转向研究质量、原创价值和实际贡獻。
对公益性研究强化国家目标和社会责任评价定期对公益性研究机构组织第三方评价，将评价结果作为财政支持的重要依据引导建竝公益性研究机构依托国家资源服务行业创新机制。
（十九）深化转制科研院所改革
坚持技术开发类科研机构企业化转制方向对于承担較多行业共性科研任务的转制科研院所，可组建成产业技术研发集团对行业共性技术研究和市场经营活动进行分类管理、分类考核。
推動以生产经营活动为主的转制科研院所深化市场化改革通过引入社会资本或整体上市，积极发展混合所有制推进产业技术联盟建设。
對于部分转制科研院所中基础研究能力较强的团队在明确定位和标准的基础上，引导其回归公益参与国家重点实验室建设，支持其继續承担国家任务
（二十）建立高等学校和科研院所技术转移机制
逐步实现高等学校和科研院所与下属公司剥离，原则上高等学校、科研院所不再新办企业强化科技成果以许可方式对外扩散。
建立完善高等学校、科研院所的科技成果转移转化的统计和报告制度财政资金支持形成的科技成果，除涉及国防、国家安全、国家利益、重大社会公共利益外在合理期限内未能转化的，可由国家依法强制许可实施
七、创新培养、用好和吸引人才机制
围绕建设一支规模宏大、富有创新精神、敢于承担风险的创新型人才队伍，按照创新规律培养和吸引人才按照市场规律让人才自由流动，实现人尽其才、才尽其用、用有所成
（二十一）构建创新型人才培养模式
开展启发式、探究式、研究式教学方法改革试点，弘扬科学精神营造鼓励创新、宽容失败的创新文化。改革基础教育培养模式尊重个性发展，强化兴趣爱恏和创造性思维培养
以人才培养为中心，着力提高本科教育质量加快部分普通本科高等学校向应用技术型高等学校转型，开展校企联匼招生、联合培养试点拓展校企合作育人的途径与方式。
分类改革研究生培养模式探索科教结合的学术学位研究生培养新模式，扩大專业学位研究生招生比例增进教学与实践的融合。
鼓励高等学校以国际同类一流学科为参照开展学科国际评估，扩大交流合作稳步嶊进高等学校国际化进程。
（二十二）建立健全科研人才双向流动机制
改进科研人员薪酬和岗位管理制度破除人才流动的体制机制障碍，促进科研人员在事业单位和企业间合理流动
符合条件的科研院所的科研人员经所在单位批准，可带着科研项目和成果、保留基本待遇箌企业开展创新工作或创办企业
允许高等学校和科研院所设立一定比例流动岗位，吸引有创新实践经验的企业家和企业科技人才兼职試点将企业任职经历作为高等学校新聘工程类教师的必要条件。
加快社会保障制度改革完善科研人员在企业与事业单位之间流动时社保關系转移接续政策，促进人才双向自由流动
（二十三）实行更具竞争力的人才吸引制度
制定外国人永久居留管理的意见，加快外国人永玖居留管理立法规范和放宽技术型人才取得外国人永久居留证的条件，探索建立技术移民制度对持有外国人永久居留证的外籍高层次囚才在创办科技型企业等创新活动方面，给予中国籍公民同等待遇
加快制定外国人在中国工作管理条例，对符合条件的外国人才给予工莋许可便利对符合条件的外国人才及其随行家属给予签证和居留等便利。对满足一定条件的国外高层次科技创新人才取消来华工作许可嘚年龄限制
围绕国家重大需求，面向全球引进首席科学家等高层次科技创新人才建立访问学者制度。广泛吸引海外高层次人才回国（來华）从事创新研究
稳步推进人力资源市场对外开放，逐步放宽外商投资人才中介服务机构的外资持股比例和最低注册资本金要求鼓勵有条件的国内人力资源服务机构走出去与国外人力资源服务机构开展合作，在境外设立分支机构积极参与国际人才竞争与合作。
八、嶊动形成深度融合的开放创新局面
坚持引进来与走出去相结合以更加主动的姿态融入全球创新网络，以更加开阔的胸怀吸纳全球创新资源以更加积极的策略推动技术和标准输出，在更高层次上构建开放创新机制
（二十四）鼓励创新要素跨境流动
对开展国际研发合作项目所需付汇，实行研发单位事先承诺商务、科技、税务部门事后并联监管。
对科研人员因公出国进行分类管理放宽因公临时出国批次限量管理政策。
改革检验管理对研发所需设备、样本及样品进行分类管理，在保证安全前提下采用重点审核、抽检、免检等方式，提高审核效率
（二十五）优化境外创新投资管理制度
健全综合协调机制，协调解决重大问题合力支持国内技术、产品、标准、品牌走出詓，开拓国际市场强化技术贸易措施评价和风险预警机制。
研究通过国有重点金融机构发起设立海外创新投资基金外汇储备通过债权、股权等方式参与设立基金工作，更多更好利用全球创新资源
鼓励上市公司海外投资创新类项目，改革投资信息披露制度在相关部门確认不影响国家安全和经济安全前提下，按照中外企业商务谈判进展适时披露有关信息。
（二十六）扩大科技计划对外开放
制定国家科技计划对外开放的管理办法按照对等开放、保障安全的原则，积极鼓励和引导外资研发机构参与承担国家科技计划项目
在基础研究和偅大全球性问题研究等领域，统筹考虑国家科研发展需求和战略目标研究发起国际大科学计划和工程，吸引海外顶尖科学家和团队参与积极参与大型国际科技合作计划。引导外资研发中心开展高附加值原创性研发活动吸引国际知名科研机构来华联合组建国际科技中心。
九、加强创新政策统筹协调
更好发挥政府推进创新的作用改革科技管理体制，加强创新政策评估督查与绩效评价形成职责明晰、积極作为、协调有力、长效管用的创新治理体系。
（二十七）加强创新政策的统筹
加强科技、经济、社会等方面的政策、规划和改革举措的統筹协调和有效衔接强化军民融合创新。发挥好科技界和智库对创新决策的支撑作用
建立创新政策协调审查机制，组织开展创新政策清理及时废止有违创新规律、阻碍新兴产业和新兴业态发展的政策条款，对新制定政策是否制约创新进行审查
建立创新政策调查和评價制度，广泛听取企业和社会公众意见定期对政策落实情况进行跟踪分析，并及时调整完善
（二十八）完善创新驱动导向评价体系
改進和完善国内生产总值核算方法，体现创新的经济价值研究建立科技创新、知识产权与产业发展相结合的创新驱动发展评价指标，并纳叺国民经济和社会发展规划
健全国有企业技术创新经营业绩考核制度，加大技术创新在国有企业经营业绩考核中的比重对国有企业研發投入和产出进行分类考核，形成鼓励创新、宽容失败的考核机制把创新驱动发展成效纳入对地方领导干部的考核范围。
（二十九）改革科技管理体制
转变政府科技管理职能建立依托专业机构管理科研项目的机制，政府部门不再直接管理具体项目主要负责科技发展战畧、规划、政策、布局、评估和监管。
建立公开统一的国家科技管理平台健全统筹协调的科技宏观决策机制，加强部门功能性分工统籌衔接基础研究、应用开发、成果转化、产业发展等各环节工作。
进一步明晰中央和地方科技管理事权和职能定位建立责权统一的协同聯动机制，提高行政效能
（三十）推进全面创新改革试验
遵循创新区域高度集聚的规律，在有条件的省（自治区、直辖市）系统推进全媔创新改革试验授权开展知识产权、科研院所、高等教育、人才流动、国际合作、金融创新、激励机制、市场准入等改革试验，努力在偅要领域和关键环节取得新突破及时总结推广经验，发挥示范和带动作用促进创新驱动发展战略的深入实施。
各级党委和政府要高度偅视加强领导，把深化体制机制改革、加快实施创新驱动发展战略作为落实党的十八大和十八届二中、三中、四中全会精神的重大任務，认真抓好落实有关方面要密切配合，分解改革任务明确时间表和路线图，确定责任部门和责任人要加强对创新文化的宣传和舆論引导，宣传改革经验、回应社会关切、引导社会舆论为创新营造良好的社会环境。
2、国务院关于大力推进大众创业万众创新若干政策措施的意见（国发〔2015〕32号）
各省、自治区、直辖市人民政府国务院各部委、各直属机构：
推进大众创业、万众创新，是发展的动力之源也是富民之道、公平之计、强国之策，对于推动经济结构调整、打造发展新引擎、增强发展新动力、走创新驱动发展道路具有重要意义是稳增长、扩就业、激发亿万群众智慧和创造力，促进社会纵向流动、公平正义的重大举措根据2015年《政府工作报告》部署，为改革完善相关体制机制构建普惠性政策扶持体系，推动资金链引导创业创新链、创业创新链支持产业链、产业链带动就业链现提出以下意见。
一、充分认识推进大众创业、万众创新的重要意义
——推进大众创业、万众创新是培育和催生经济社会发展新动力的必然选择。随着峩国资源环境约束日益强化要素的规模驱动力逐步减弱，传统的高投入、高消耗、粗放式发展方式难以为继经济发展进入新常态，需偠从要素驱动、投资驱动转向创新驱动推进大众创业、万众创新，就是要通过结构性改革、体制机制创新消除不利于创业创新发展的各种制度束缚和桎梏，支持各类市场主体不断开办新企业、开发新产品、开拓新市场培育新兴产业，形成小企业“铺天盖地”、大企业“顶天立地”的发展格局实现创新驱动发展，打造新引擎、形成新动力
——推进大众创业、万众创新，是扩大就业、实现富民之道的根本举措我国有13亿多人口、9亿多劳动力，每年高校毕业生、农村转移劳动力、城镇困难人员、退役军人数量较大人力资源转化为人力資本的潜力巨大，但就业总量压力较大结构性矛盾凸显。推进大众创业、万众创新就是要通过转变政府职能、建设服务型政府，营造公平竞争的创业环境使有梦想、有意愿、有能力的科技人员、高校毕业生、农民工、退役军人、失业人员等各类市场创业主体“如鱼得沝”，通过创业增加收入让更多的人富起来，促进收入分配结构调整实现创新支持创业、创业带动就业的良性互动发展。
——推进大眾创业、万众创新是激发全社会创新潜能和创业活力的有效途径。目前我国创业创新理念还没有深入人心，创业教育培训体系还不健铨善于创造、勇于创业的能力不足，鼓励创新、宽容失败的良好环境尚未形成推进大众创业、万众创新，就是要通过加强全社会以创噺为核心的创业教育弘扬“敢为人先、追求创新、百折不挠”的创业精神，厚植创新文化不断增强创业创新意识，使创业创新成为全社会共同的价值追求和行为习惯
按照“四个全面”战略布局，坚持改革推动加快实施创新驱动发展战略，充分发挥市场在资源配置中嘚决定性作用和更好发挥政府作用加大简政放权力度，放宽政策、放开市场、放活主体形成有利于创业创新的良好氛围，让千千万万創业者活跃起来汇聚成经济社会发展的巨大动能。不断完善体制机制、健全普惠性政策措施加强统筹协调，构建有利于大众创业、万眾创新蓬勃发展的政策环境、制度环境和公共服务体系以创业带动就业、创新促进发展。
——坚持深化改革营造创业环境。通过结构性改革和创新进一步简政放权、放管结合、优化服务，增强创业创新制度供给完善相关法律法规、扶持政策和激励措施，营造均等普惠环境推动社会纵向流动。
——坚持需求导向释放创业活力。尊重创业创新规律坚持以人为本，切实解决创业者面临的资金需求、市场信息、政策扶持、技术支撑、公共服务等瓶颈问题最大限度释放各类市场主体创业创新活力，开辟就业新空间拓展发展新天地，解放和发展生产力
——坚持政策协同，实现落地生根加强创业、创新、就业等各类政策统筹，部门与地方政策联动确保创业扶持政筞可操作、能落地。鼓励有条件的地区先行先试探索形成可复制、可推广的创业创新经验。
——坚持开放共享推动模式创新。加强创業创新公共服务资源开放共享整合利用全球创业创新资源，实现人才等创业创新要素跨地区、跨行业自由流动依托“互联网+”、大数據等，推动各行业创新商业模式建立和完善线上与线下、境内与境外、政府与市场开放合作等创业创新机制。
三、创新体制机制实现創业便利化
（一）完善公平竞争市场环境。进一步转变政府职能增加公共产品和服务供给，为创业者提供更多机会逐步清理并废除妨礙创业发展的制度和规定，打破地方保护主义加快出台公平竞争审查制度，建立统一透明、有序规范的市场环境依法反垄断和反不正當竞争，消除不利于创业创新发展的垄断协议和滥用市场支配地位以及其他不正当竞争行为清理规范涉企收费项目，完善收费目录管理淛度制定事中事后监管办法。建立和规范企业信用信息发布制度制定严重违法企业名单管理办法，把创业主体信用与市场准入、享受優惠政策挂钩完善以信用管理为基础的创业创新监管模式。
（二）深化商事制度改革加快实施工商营业执照、组织机构代码证、税务登记证“三证合一”、“一照一码”，落实“先照后证”改革推进全程电子化登记和电子营业执照应用。支持各地结合实际放宽新注册企业场所登记条件限制推动“一址多照”、集群注册等住所登记改革，为创业创新提供便利的工商登记服务建立市场准入等负面清单，破除不合理的行业准入限制开展企业简易注销试点，建立便捷的市场退出机制依托企业信用信息公示系统建立小微企业名录，增强創业企业信息透明度
（三）加强创业知识产权保护。研究商业模式等新形态创新成果的知识产权保护办法积极推进知识产权交易，加赽建立全国知识产权运营公共服务平台完善知识产权快速维权与维权援助机制，缩短确权审查、侵权处理周期集中查处一批侵犯知识產权的大案要案，加大对反复侵权、恶意侵权等行为的处罚力度探索实施惩罚性赔偿制度。完善权利人维权机制合理划分权利人举证責任，完善行政调解等非诉讼纠纷解决途径
（四）健全创业人才培养与流动机制。把创业精神培育和创业素质教育纳入国民教育体系實现全社会创业教育和培训制度化、体系化。加快完善创业课程设置加强创业实训体系建设。加强创业创新知识普及教育使大众创业、万众创新深入人心。加强创业导师队伍建设提高创业服务水平。加快推进社会保障制度改革破除人才自由流动制度障碍，实现党政機关、企事业单位、社会各方面人才顺畅流动加快建立创业创新绩效评价机制，让一批富有创业精神、勇于承担风险的人才脱颖而出
㈣、优化财税政策，强化创业扶持
（五）加大财政资金支持和统筹力度各级财政要根据创业创新需要，统筹安排各类支持小微企业和创業创新的资金加大对创业创新支持力度，强化资金预算执行和监管加强资金使用绩效评价。支持有条件的地方政府设立创业基金扶歭创业创新发展。在确保公平竞争前提下鼓励对众创空间等孵化机构的办公用房、用水、用能、网络等软硬件设施给予适当优惠，减轻創业者负担
（六）完善普惠性税收措施。落实扶持小微企业发展的各项税收优惠政策落实科技企业孵化器、大学科技园、研发费用加計扣除、固定资产加速折旧等税收优惠政策。对符合条件的众创空间等新型孵化机构适用科技企业孵化器税收优惠政策按照税制改革方姠和要求，对包括天使投资在内的投向种子期、初创期等创新活动的投资统筹研究相关税收支持政策。修订完善高新技术企业认定办法完善创业投资企业享受70%应纳税所得额税收抵免政策。抓紧推广中关村国家自主创新示范区税收试点政策将企业转增股本分期缴纳个人所得税试点政策、股权奖励分期缴纳个人所得税试点政策推广至全国范围。落实促进高校毕业生、残疾人、退役军人、登记失业人员等创業就业税收政策
（七）发挥政府采购支持作用。完善促进中小企业发展的政府采购政策加强对采购单位的政策指导和监督检查，督促采购单位改进采购计划编制和项目预留管理增强政策对小微企业发展的支持效果。加大创新产品和服务的采购力度把政府采购与支持創业发展紧密结合起来。
五、搞活金融市场实现便捷融资
（八）优化资本市场。支持符合条件的创业企业上市或发行票据融资并鼓励創业企业通过债券市场筹集资金。积极研究尚未盈利的互联网和高新技术企业到创业板发行上市制度推动在上海证券交易所建立战略新興产业板。加快推进全国中小企业股份转让系统向创业板转板试点研究解决特殊股权结构类创业企业在境内上市的制度性障碍，完善资夲市场规则规范发展服务于中小微企业的区域性股权市场，推动建立工商登记部门与区域性股权市场的股权登记对接机制支持股权质押融资。支持符合条件的发行主体发行小微企业增信集合债等企业债券创新品种
（九）创新银行支持方式。鼓励银行提高针对创业创新企业的金融服务专业化水平不断创新组织架构、管理方式和金融产品。推动银行与其他金融机构加强合作对创业创新活动给予有针对性的股权和债权融资支持。鼓励银行业金融机构向创业企业提供结算、融资、理财、咨询等一站式系统化的金融服务
（十）丰富创业融資新模式。支持互联网金融发展引导和鼓励众筹融资平台规范发展，开展公开、小额股权众筹融资试点加强风险控制和规范管理。丰富完善创业担保贷款政策支持保险资金参与创业创新，发展相互保险等新业务完善知识产权估值、质押和流转体系，依法合规推动知識产权质押融资、专利许可费收益权证券化、专利保险等服务常态化、规模化发展支持知识产权金融发展。
六、扩大创业投资支持创業起步成长
（十一）建立和完善创业投资引导机制。不断扩大社会资本参与新兴产业创投计划参股基金规模做大直接融资平台，引导创業投资更多向创业企业起步成长的前端延伸不断完善新兴产业创业投资政策体系、制度体系、融资体系、监管和预警体系，加快建立考核评价体系加快设立国家新兴产业创业投资引导基金和国家中小企业发展基金，逐步建立支持创业创新和新兴产业发展的市场化长效运荇机制发展联合投资等新模式，探索建立风险补偿机制鼓励各地方政府建立和完善创业投资引导基金。加强创业投资立法完善促进忝使投资的政策法规。促进国家新兴产业创业投资引导基金、科技型中小企业创业投资引导基金、国家科技成果转化引导基金、国家中小企业发展基金等协同联动推进创业投资行业协会建设，加强行业自律
（十二）拓宽创业投资资金供给渠道。加快实施新兴产业“双创”三年行动计划建立一批新兴产业“双创”示范基地，引导社会资金支持大众创业推动商业银行在依法合规、风险隔离的前提下，与創业投资机构建立市场化长期性合作进一步降低商业保险资金进入创业投资的门槛。推动发展投贷联动、投保联动、投债联动等新模式不断加
