山东省商务厅  山东省财政厅

引进重大外资项目奖励政策实施细则

Shandong Provincial Department of Commerce,

Shandong Provincial Department of Finance

第一条  为加快新旧动能转换，推动外商投资实体经济高质量发展，根据《国务院关于积极有效利用外资推动经济高质量发展若干措施的通知》（国发〔2018〕19号）和《山东省人民政府关于印发支持实体经济高质量发展的若干政策的通知》（鲁政发〔2018〕21号），制定本实施细则。

Article One: In order to accelerate the old and new driving force transmission, boost the high quality development of the foreign entity economy investment, the detailed provisions formulated in accordance with the “State Council Announcement of Effectively Utilize Foreign Capital to Encourage the High-quality Development Measure” (No.19,Issued in 2018 by State Council)and Shandong Provincial Government Announcement of a certain number of schemes for supporting entity economy high-quality development(No.21,Issued in 2018 by Shandong Provincial Government).

第二条  奖励主体

在山东省内已完成工商注册和税务登记，符合产业政策导向，具有独立法人资格，依法经营的外商投资企业。不含房地产、金融业及类金融业项目。青岛市可参照出台相关奖励政策，自行奖励。

Article Two：Reward Subject

Completed industrial and commercial registration and tax registration, conform to industrial policy direction, has independent corporate capacity, foreign investment corporation with lawful operation. All reward incentives shall exclude the real estate and financial industry projects. Taian City may issue incentive policies independently to support investment enterprises.

第三条  奖励内容

（一）年度实际使用外资金额超过5000万美元的新设项目、年度实际使用外资金额超过3000万美元的增资项目，省财政按其当年实际使用外资金额不低于2%的比例予以奖励，最高奖励1亿元人民币；

Article Three: Award Content

1. New projects which utilize foreign capital of over 50 million USD within a year, Capital adding projects with foreign fund employ of over 30 million USD, provincial finance shall bonus the business with no less than 2% of yearly actual use of foreign capital. Maximum shall level is 100 million Yuan.

（二）年度实际使用外资金额超过1000万美元的跨国公司总部或地区总部，省财政按其当年实际使用外资金额不低于2%的比例予以奖励，最高奖励1亿元人民币；

2. Multinational Enterprise headquarter or regional headquarter with yearly actual use of over 10 million USD foreign capital shall receive no less than 2% of actual use of foreign capital from provincial finance, maximum award level is 100 million Yuan.

（三）对世界500强企业、全球行业龙头企业新设（或增资）年度实际使用外资金额超过1亿美元的制造业项目，以及年度实际使用外资金额不低于3000万美元的新一代信息技术、智能装备、生物医药、新能源新材料等对全省转型升级、产业发展有重大带动作用的制造业新设项目，按“一项目一议”方式给予重点支持；

3. Fortune global 500 companies, new found global industry leader companies(capital increase)with yearly actual use of over 100 million USD manufacture projects, and projects in the field of new generation information technology, intellectual equipment, biological pharmaceutical, new energy and new material with yearly actual use of no less than 30 million USD, featured significant leading force to transformation and upgrading and industrial development in Shandong province, shall grant custom incentives based on different investment strength.

（四）同时符合上述多个奖项条件和《关于印发<山东省总部机构奖励政策实施办法>的通知》（鲁商发〔2018〕2号）条件的项目，可就高选择奖励金额，但同一年度内不重复奖励。

4. Projects correspond the multiple above criteria and the “Announcement of Print and Issue the Shandong Province Headquarter Organization Incentive Policies Implement Measures” (No.2, Issued in 2018 by Shandong Provincial Government, may designate the highest rewarding amount among all eligible incentives, and shall not claim repeat bonus within a year.

第四条  认定依据

Article Four ：Identification Basis

（一）新设项目是指政策实施期内新登记注册的外商投资企业，即2018年9月21日后新设的项目，设立时间以工商登记注册时间为准，注册外资不低于5000万美元；

1.New Projects shall be the foreign invest enterprises which registered during the period of policy practice, namely the new established projects after September, 21, 2018, establishing time shall subject to the industry and commercial registration time, registration capital shall be no less than 50 million USD.

（二）增资项目是指已设立的外商投资企业在政策实施期内新增注册资本金，即2018年9月21日后增资的项目，此次新增注册外资不低于3000万美元，且此次增资到资后企业实际使用外资达到5000万美元，增资时间以工商登记注册时间为准；

2.Capital Increase projects are the established foreign invest companies that increase the registration capital within the period of policy implementation period, namely the capital adding projects after September 21, 2018, the adding foreign capital shall no less than 30 million USD, companies actual foreign utilize capital shall be no less than 50 million after the increase, capital increase time shall subject to the industry and commercial registration time.

（三）年度实际使用外资是指企业在一个会计年度内（1月1日-12月31日）以现金形式到资的注册外资并已纳入商务部公布的实际使用外资统计，不含投资性公司投资，不含股东贷款、实物、无形资产、股权、土地使用权出资；

3. Yearly actual foreign capital utilize are the within one fiscal year (Jan, 1st-Dec, 31st) foreign capital registration in cash and bring into actual foreign capital utilize statistics announced by Ministry of Commerce. Exclude the invest from investment companies, exclude the contribution from shareholder loan, tangible assets, intangible assets and land use right.  

（四）跨国公司总部或地区总部需符合《关于印发<山东省总部机构奖励政策实施办法>的通知》（鲁商发〔2018〕2号）文件规定，并通过相关部门认定；

4. Multinational companies headquarter shall conform to “ The Announcement of Print and Issue Shandong Province Headquarter Organization Reward Policy Implement Practice” (No.2, Issued by Shandong Government in 2018) and shall ratified by relative authorities.

（五）世界500强企业依据近3年《财富》杂志评选目录，且持有该申请企业的30%及以上股权；

5. Fortune Global 500 companies shall based on the election content from the latest three years “Fortune” magazine publication, and shall has more than 30% stock right of the application company.

（六）全球行业龙头企业依据上一年度《福布斯全球上市公司2000强》评选目录，且持有该申请企业的30%及以上股权。

6. Global industry leading companies shall based on last year’s election content of “Top 2000 Forbes Global listed companies”, and shall holds more than 30% stock rights of the application companies.

第五条  申报材料

Article Five ：Application Materials

（一）山东省引进重大外资项目奖励资金申报表;

1. Application form for attracting award funds for major foreign investment projects in Shandong Province;

（二）外商投资企业批准文件、批准证书或备案表，营业执照（以上材料均为复印件）；

2. Approval documents, approval certificates or record forms, business licenses for foreign-invested enterprises(the above materials are all photocopies);

（三）会计师事务所出具的验资报告或股东出资证明、银行到账单（复印件）；

3. Capital verification report or shareholder's capital contribution certificate issued by an accounting firm, and bank statement (copy);

（四）申请“一项目一议”方式的项目，除上述材料外，还需报送申请书，提出具体申请事项，并附以下材料：

世界500强企业或全球行业龙头企业投资证明材料、企业股权架构图（需追溯到实际控制人）及股权比例；新一代信息技术、智能装备、生物医药、新能源新材料制造业企业的运营情况、前景、在行业内占有率、行业地位等情况，以及企业在高技术制造业领域的科技成果、发明专利、对全省产业的贡献作用等。

4. In addition to the above-mentioned materials, for "one project, one discussion" project, an application form with specific application and the following materials must be included：

Fortune 500 companies or global industry leading companies investment certification materials, corporate equity structure diagram (to be traced back to the actual controller) and equity ratio; the status of operation，prospects, industry share, industry status and other information of a new generation of information technology, smart equipment, bio-medicine, new energy and new materials manufacturing enterprises, as well as scientific and technological achievements, invention patents, and contribution rate to the industry of the province in the areas of high-tech manufacturing.

第六条  申报、审批与拨付程序

Article Six：Procedures for declaration, approval and disbursement

（一）资金奖励程序。

1. Fund reward procedure.

1、申请企业于每年2月底前将申请材料和证明材料分别报送区县商务（投促）部门；

(1). The applying enterprise should submit the application materials and certification materials to the district or county commerce (investment promotion) departments before the end of February each year;

2、区县商务（投促）部门会同财政部门汇总后于3月底前报市商务（投促）部门；

(2). The district or county commerce (investment promotion) department, together with the finance department, collect and report those materials to the municipal commerce (investment promotion) department before the end of March;    3、市商务（投促）部门会同财政部门对申报材料进行初审，核实项目到资情况和真实性，填报《引进重大外资项目奖励资金申请汇总表》。连同企业上报的基础材料一式两份，于4月底前报送省商务厅；

(3). The municipal department of commerce (investment promotion) and the financial department should conduct a preliminary audit of the application materials, verify the capital status and authenticity of the project, and fill in the "Summary form for applying incentive funds for introducing major foreign investment projects". Together with the basic materials submitted by the enterprise, they must be submitted to Department of Commerce of Shandong Province by the end of April;

4、省商务厅会同省财政厅聘请第三方独立审核，第三方出具审核意见；

(4). Department of Commerce of Shandong Province, in conjunction with Shandong Provincial Department of Finance, hires a third party to conduct independent audit and issues auditing opinion;

5、省商务厅、省财政厅根据第三方审核意见确定奖励项目名单，并将名单在相关门户网站进行公示（公示期不少于5个工作日）；

(5). Department of Commerce of Shandong Province and Shandong Provincial Department of Finance determine the list of reward projects based on the third-party review opinion, and publish the list on relevant portal websites (the publication period is no less than 5 working days);

6、公示无异议后，按规定拨付奖励资金。

(6). After publicizing and there is no objection, the reward funds will be allocated according to regulations.

（二）“一项目一议”程序。申请人将申请支持事项和相关证明材料报项目所在地商务（投促）、财政部门，由所在地商务（投促）、财政部门在职能范围内对项目进行个案研究，确定是否给予个案支持和支持的内容。确需上一级支持或协调的事项，转报上一级商务（投促）、财政部门。超出省级商务、财政部门职能范围的事项，由省级商务、财政部门转报实体经济高质量发展联席会议办公室，进入“一事一议”程序。

2.  "One project, one discussion" procedure. The applicant submits the application support matters and related supporting materials to the local commercial (investment promotion)and financial department, and the two departments conduct case studies on the project within the scope of its functions to determine whether to give individual support and the content of support. Matters that really need support or coordination from the upper level should be reported to the upper level commerce (investment promotion) and finance departments. Matters beyond the scope of the functions of the provincial commerce and finance departments should be reported to the Joint Conference Office for the High-Quality Development of the Real Economy by the provincial commerce and finance departments to enter the "one matter, one discussion" procedure.

（三）保障机制。企业应按规定时间和要求报送申请材料，各级商务、财政部门应结合自身职能共同做好政策落实工作。奖励资金每年兑现1次，原则上本年度审核并兑现上一年度符合本实施细则规定的项目奖励。

3. Guarantee mechanism.Enterprises should submit application materials in accordance with the prescribed time and requirements, and the commerce and finance departments at all levels should combine their own functions to implement policies. Reward funds are paid once a year. In principle, this year will audit and redeem the project rewards that meet the requirements of these implementation rules in the previous year.

第七条  监督检查

已享受本实施细则规定的奖励政策的企业，需承诺五年内不迁离山东或者减少注册资本。企业弄虚作假，采取欺骗手段获得认证资格和扶持奖励的，一经发现撤销其相应资格，责令退回补助和奖励所得，并记入企业信用信息档案。所在区县商务（投促）部门负责监督检查。

Article Seven：Supervision and Inspection

Enterprises that have already benefit from the incentive policies according to the implementation rules must promise not to move out of Shandong or reduce their registered capital within five years. Once a fraud to obtain certification qualifications and supporting awards is found, fraudulent enterprises are not entitled to benefit from the incentives and any reward should be returned back. The dishonor behaviour will be recorded to enterprise credit information file.The district and county commerce (investment promotion) departments are responsible for supervision and inspection.

第八条  实施期限

Article Eight：Implementation period

（一）本实施细则自2018年9月21日起实施，有效期至2022年12月31日。

1.These implementation rules should be implemented on September 21, 2018, and will be valid until December 31, 2022.

（二）本实施细则由省商务厅、省财政厅负责解释,并根据执行情况适时进行修订。

2. The implementation rules are interpreted by Department of Commerce of Shandong Province and Shandong Provincial Department of Finance, and revised in due course according to the implementation.

本英文版全文由泰安市商务局工作人员翻译，泰安市商务局授权发布。本译文不具备法律效力，仅供交流学习。