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Financial accounting of application items of special funds for machine substitution

2016 "machine substitution" application conditions and funding standards

1. Subsidizing object
    Machine substitutions of enterprises such as electronic, machinery, food, textile, clothing, furniture, shoe, chemical and other enterprises that with obvious characteristics of re-handling,heavy labour and dangerous operation,high labor intensity, especially for the enterprise that is labor intensive industrial fields, to achieve "downsizing, efficiency, quality and safety of the project,".

2. Application conditions
    The application enterprise should meet the following conditions:
    (a) has been conducted in Dongguan city of industry and commerce, tax registration, with independent legal person qualification and sound financial management system.
    (b) in the enterprise should set up before December 31, 2014 and have been put into production.
    (c)project in 2015 11 August.
    (d)after the implementation of project equipment and technology investment more than 1 million yuan, the project equipment and technology investment accounting scope for the purchase of equipment, instruments and related software, technology costs (excluding tax deductible part).
    (e)since January 1, 2013, in the business activities is not due to illegal or criminal penalties ordered to cease, revocation of a permit or license, the larger the amount of fines (single 50 thousand yuan or more) record of serious violations of administrative punishments, and the "Dongguan City financial support (subsidies) > specific scope of the funds are not supported ,not supported specified in (East Fortune 2016 No. 83).
    (f)the project has been completed up to effect (except for the project funding loan linkage dial).

3.Funding methods and standards
    (a) funding is divided into the amount of loan linkage, discount loans, equipment rental subsidies, reward.。
    (b) loan linkage means that city Bureau of economy credit will recommend the project to the approved bank, to the enterprise audit by the bank according to the proportion of 1:1 project funded by the minimum amount of credit loans for the enterprise, the maximum loan amount does not exceed the amount of investment projects. The project funded by the amount of project equipment and technology into 12% of the total amount of calculation, the single project does not exceed 250Million yuan. After the loan, according to the actual loan interest subsidies, the highest discount amount does not exceed the amount of the project funding, the longest period of interest subsidy time is not more than 2 years. The project through the City Council by bureau acceptance after deducting the amount of project funding balance interest allocated to enterprises as a reward fund.
    (c) the loan discount refers to in addition to the amount of loan linkage, to the enterprise through bank loans to buy equipment to give interest subsidy implementation of the machine substitutions project application, the longest time discount of not more than 2 years. The single project grants is not higher than 12% of the total investment in equipment and technology, the maximum not more than 2 million 500 thousand yuan.
    (d) equipment rental subsidy refers to enterprises.The equipment leasing equipment installment purchase of the implementation of the machine substitutions of the application project, according to the actual payment of interest subsidies, subsidies for the longest time is not more than 2 years. The single project grants is not higher than 12% of the total investment in equipment and technology, the maximum not more than 2 million 500 thousand yuan. 。
    (e) after the award is refers to the enterprise implementation of the machine substitutions the application of "project to self financing, project completion and acceptance after the identification, according to the investment project equipment and technology to a total of 10% awards, the highest award a single project amount not more than 2 million yuan.
    (f) the purchase of equipment on the local machine substitution project (Dongguan production equipment), Dongguan production.Increase the proportion of funding to prepare equipment investment amount of 15%, Dongguan production equipment investment project equipment and technology investment accounted for more than 50% of the project, the single project funding amount increased to $3 million.
    (g) for the purchase of Dongguan production robot implementation of the machine substitutions, increase the proportion of funding Dongguan production to 25% robots. Dongguan production robot project equipment and technology investment investment accounted for more than 50% of the project, the single project funding of $5 million. Dongguan production robot directory published separately.
    (h) focus on the demonstration application project, the single project grants up to 4 million yuan; the use of Dongguan production equipmentThe total project investment in key equipment and technology demonstration application projects for more than 50%, the highest single project funding amount increased to 5 million yuan. The key demonstration application project according to the project (including investment, advanced equipment and technology, equipment and downsizing and industry driven effect) that year that number does not exceed the number of project supported by the year 10%, up to more than 20.
    (i)identified by the large backbone enterprises, high growth small and medium-sized enterprises and the growth of small and medium-sized enterprises to obtain funds, the proportion of funding and quota respectively in accordance with the original funding benchmarks go up 30%, 20% and 10%. Implementation.
    (j)only one option can be chosen for a single project. The maximum subsidy standard follows the principle of "high no lower".
    (k)enterprises can only declare one application per year

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