青岛生物科技创新园

入驻企业税收扶持管理办法（试行）

为使税收奖励扶持政策能切实落在优势企业、高新项目和优秀科技人才上，体现公平公正、全面普惠的原则，进一步完善青岛生物科技创新园（以下简称“园区”）入住企业培育、扶持体系，提高企业创业成功率，增强企业生命力，特制定本办法。

一、扶持对象

1.2020 年以后，从市北区以外迁入或新注册的（ 青岛市内其他区市迁入园区企业须扣除上解基数；不含享受区“一事一议”扶持政策企业），且 在园区实地租赁办公场所经营、完整纳税的企业；

2.主营业务为生物类、科技类、大健康类等相关业务，且主营业务收入占企业总收入的 50%以上的企业；

3.企业年度区级贡献 （不含房地产开发、园区升级改造、不动产交易环节产生的税费） 达到 50 万元（含）以上的企业；

4.承诺自享受政策起十年内不迁离市北区，不改变在市北区的纳税义务的企业；

5.根据园区入孵企业管理办法完成在孵企业备案或认定、签署孵化服务协议并通过年度考核的企业；

二、扶持内容

1.企业年度区级贡献（增值税、企业所得税）奖励

奖励基数（万元）  奖励比例

50（含）-100  52% 

100（含）-500  58%

500（含）-1000  68%

1000（含）以上  79%

注 1：根据青岛市现行税收分配办法，区级留存的比例，增值税是 25%，所得税是 20%。

注 2：此项返还比例在园区整体区级贡献（增值税、企业所得税）超过 100 万元后方可兑现。

2.企业高管个人所得税奖励

企业年度区级贡献超过 50 万元，企业高管或年薪超过20 万元的骨干（限 5 人内），按薪酬所得缴纳个人所得税区级财政实得部分的 80%予以奖励，连续奖励 5 年,奖励资金通过其所在企业兑现至个人。

三、兑现方式

1.兑现时间：政府拨付奖励后 30 天内，具体政府拨付时间以市北区财政局拨付至园区时间为准。

2.兑现流程：

（1）提交材料：企业根据政府及园区要求提交相关证明材料（证明材料包含不限于：营业执照、在孵企业备案证

明、孵化服务协议、年度审计报告、知识产权证明材料、员工缴纳社会保险证明材料等）；

（2）专家审核：由园区组织专家进行审核，确定奖励名单及金额；

（3）集中公示：在园区公示栏进行 7 个工作日公示；

（4）集中拨付：公示结束后 3 个工作日内一次性拨付至企业。

四、特定集群或渠道政策

园区鼓励符合第一条规定的企业所在的产业集群或渠道在园区集中注册，打造特色产业园中园，并给予产业集群或渠道统一税收口径支持，除符合第一条规定的企业单独享受本规定的税收返还比例外，针对差额部分，视情况给予以下奖励：

1.实体经营：产业集群在园区租赁办公场地并实体经营，总租赁面积超过 200 平方米的，给予差额部分 70%返还；

2.虚拟注册：产业集群仅注册地址和税收统计在园区，并不实体经营的，给予差额部分 50%返还。

五、其他

1.企业须按国家法律法规规定合法经营、依法纳税，并与园区及政府签署三方协议。

2.本办法由青岛帆云生物科技创新园管理有限公司负责解释。

3.本办法自印发之日起试行，试行期为两年

Qingdao Biotechnology Innovation Park

Administrative Measures for Tax Support for Settled Enterprises (Trial)

In order to ensure that tax incentives and support policies can be applied to superior enterprises, high-tech projects and outstanding scientific and technological talents, and to reflect the principles of fairness, justice, and comprehensive inclusiveness, we will further improve the cultivation and support of enterprises in Qingdao Biotechnology Innovation Park (hereinafter referred to as the "Park") This method is specially formulated to improve the success rate of enterprise entrepreneurship and enhance the vitality of enterprises.

1. Support object

1.1 After 2020, those who have moved in or newly registered from outside the Shibei District of Qingdao (companies that move into the park from other districts and cities in Qingdao must be deducted from the base; excluding those who enjoy the district’s “one matter, one discussion” support policy) and are on site in the park Enterprises that lease office premises and fully pay taxes;

1.2 Companies whose main business is biological, technology, health and other related businesses, and whose main business income accounts for more than 50% of the company's total income;

1.3 Enterprises whose annual district-level contributions (excluding taxes and fees incurred in real estate development, park upgrading and transformation, and real estate transactions) have reached 500,000 yuan (inclusive);

1.4 Enterprises that promise not to move out of Shibei District and not change their tax liability in Shibei District within ten years from enjoying the policy;

1.5 Enterprises that have completed the filing or identification of incubating enterprises, signed incubation service agreements and passed the annual assessment in accordance with the management methods of incubating enterprises in the park;

2. Support content

2.1 Enterprise annual district-level contribution (value-added tax, corporate income tax) rewards

Reward base (ten thousand yuan) Reward ratio

50 (inclusive)-100 52%

100 (inclusive)-500 58%

500 (inclusive)-1000 68%

Over 1000 (inclusive) 79%

2.2 Personal income tax incentives for corporate executives

The annual district-level contribution of the enterprise exceeds 500,000 yuan, and the annual salary of enterprise executives or more than 200,000 yuan (within 5 persons), 80% of the actual part of the district-level fiscal part of the individual income tax paid by the salary income will be rewarded for 5 consecutive years. Funds are cashed out to individuals through their companies.

3. Cash-out method

3.1 Redemption time: within 30 days after the government allocates the reward, the specific time for the government allocation is based on the time allocated by the Shibei District Finance Bureau to the park.

3.2 Redemption process:

• Materials to be submitted: The company submits relevant certification materials in accordance with the requirements of the government and the park (certification materials include but are not limited to: business license, certificate of incubation enterprise filing, incubation service agreement, annual audit report, intellectual property certification materials, employee social insurance payment certification materials, etc.) ；

• Expert review: The park organizes experts to review and determine the list of rewards and the amount;

• Centralized publicity: 7 working days publicity in the public notice column of the park;

• Centralized disbursement: a one-time disbursement to the enterprise within 3 working days after the end of the announcement.

4. Specific cluster or channel policy

The park encourages the industrial clusters or channels of enterprises that meet the requirements of Article 1 to be registered in the park in a centralized manner, to create characteristic industrial parks, and to provide support for industrial clusters or channels in a unified tax standard, except for those enterprises that meet the requirements of Article 1 to enjoy these regulations alone In addition to the tax refund ratio, for the difference, the following rewards will be given as appropriate:

4.1 Physical operation: The industrial cluster leases office space in the park and operates it physically. If the total lease area exceeds 200 square meters, 70% of the difference will be refunded;

4.2 Virtual registration: If the industrial cluster only registers the address and tax statistics in the park, and does not operate it physically, 50% of the difference will be refunded.

5. Other

5.1 Enterprises must operate legally in accordance with national laws and regulations, pay taxes in accordance with the law, and sign a tripartite agreement with the park and the government.

5.2 Qingdao Fanyun Biotechnology Innovation Park Management Co., Ltd. is responsible for the interpretation of these measures.

5.3 The Measures shall be implemented on a trial basis since the date of issuance, and the trial period is two years.