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強(qiáng)化企業(yè)科技創(chuàng)新主體地位，建立培育壯大科技領(lǐng)軍企業(yè)機(jī)制，加強(qiáng)企業(yè)主導(dǎo)的產(chǎn)學(xué)研深度融合，建立企業(yè)研發(fā)準(zhǔn)備金制度，支持企業(yè)主動(dòng)牽頭或參與國(guó)家科技攻關(guān)任務(wù)。構(gòu)建促進(jìn)專精特新中小企業(yè)發(fā)展壯大機(jī)制。鼓勵(lì)科技型中小企業(yè)加大研發(fā)投入，提高研發(fā)費(fèi)用加計(jì)扣除比例。鼓勵(lì)和引導(dǎo)高校、科研院所按照先使用后付費(fèi)方式把科技成果許可給中小微企業(yè)使用。

Reinforcing the principal role of enterprises in innovation, we will establish mechanisms for fostering leading high-tech enterprises and strengthen enterprise-led collaboration between industries, universities, and research institutes. We will set up a reserve fund system for corporate R&D and back enterprises that volunteer to lead or participate in major national science and technology programs. Mechanisms will be rolled out to promote the development of small and medium enterprises (SMEs) that use specialized and sophisticated technologies to produce novel and unique products. To encourage sci-tech SMEs to boost their R&D spending, we will raise the rate of additional tax deductions for their R&D expenses. We will encourage and guide higher education institutions and research institutes in authorizing the use of their proprietary scientific and technological advances by micro, small, and medium enterprises on a “use first, pay later” basis.