欢迎扫描下方二维码关注： 世 二是目标导向（定向）基础研究 旨在获取某方面知识、期望为探索解决当 前已知或未来可能发现的问题奠定基础。 基础研究成果通常表现为新原理、 新理论、新规律或新知识，并以论文、 著作、研究报告等形式为主。同时，由 于基础研究具有较强的探索性、存在失 败的风险,论文、著作、研究报告等也 可以体现为试错或证伪等成果。 上述基础研究不包括在境外开展的研究,也 不包括社会科学、艺术或人文学方面的研究。 企业出资基础研究应签订相关协议或合同, 协议或合同中需明确资金用于基础研究领域。 非营利性科研机构、高等学校享受免征企业 所得税条件: 非营利性科研机构、高等学校要求同上。 申报时点 = 第三、第三季度企业所得税预缴申报; 年度企业所得税汇算清缴申报。 申报方式 符合条件的企业自行申报。 来源 | 中国税务报微信公众号 编辑设 计 | 武汉税务 公众号改版，会错过最新税惠政策？ 快将" 蓝色柳林财税室 "设为【星标】★ 可以更快收到我们的最新推送哦！ 分祝収优惠政策的公告》(财政部 祝务思局公 告 2022 年第 32 号) 现在一起来查看这个"税惠大礼包"吧 政策类型 普惠性政策 涉及税种 ...

Core Viewpoint - The Trump administration's policies are significantly undermining U.S. scientific research and funding, leading to widespread concerns about the future of science in the country [1][3][11]. Group 1: Impact on Federal Research Funding - The Trump administration has threatened to cut billions in funding for research universities and has already terminated over 1,000 grants in critical areas such as climate change and cancer research [1][20]. - The proposed 2026 budget may drastically reduce federal scientific investments, with potential cuts of 50% to NASA's science budget and 40% to the National Institutes of Health (NIH) [2][22]. - The NIH, which received nearly $48 billion in funding, is crucial for U.S. research, having funded over 99% of drugs approved from 2010 to 2019 [9][31]. Group 2: Scientific Community's Response - A public letter from approximately 1,900 members of the National Academies of Sciences, Engineering, and Medicine expressed alarm over the damage to U.S. science, with 94% of surveyed scientists worried about the future [3][37]. - The scientific community is concerned that the dismantling of federal support will lead to a significant decline in innovation and competitiveness, with many researchers considering opportunities abroad [26][27]. Group 3: Long-term Consequences - Experts warn that the damage inflicted by the Trump administration could take decades to reverse, with a significant loss of knowledge and talent in the scientific workforce [7][19]. - The reduction in federal funding is expected to hinder technological innovation, affecting industries reliant on research and development [31][32]. - The shift towards private funding may not adequately replace government support, particularly for high-cost, large-scale research projects [33][34]. Group 4: University and Research Institution Challenges - U.S. universities are facing unprecedented challenges due to funding cuts and political pressures, with many institutions already tightening graduate admissions and research funding [21][24]. - The Trump administration's stance on federal funding has created a hostile environment for research, leading to fears of a decline in the quality and quantity of scientific output [25][30]. - The potential loss of international talent is a significant concern, as many foreign researchers are reconsidering their plans to study or work in the U.S. due to the current political climate [26][27].

Core Viewpoint - Shanghai is enhancing its foundational research capabilities and promoting the integration of basic research, applied research, and industrialization, encouraging enterprises to increase their investment in foundational research [1][4]. Group 1: Investment in Basic Research - In 2023, Shanghai's total investment in basic research reached 21.64 billion yuan, with the proportion of basic research in total R&D investment rising from 9.77% in 2021 to 10.6% in 2023, and is expected to reach around 11% in 2024 [2]. - Shanghai's foundational research investment is projected to account for approximately 11% of the total R&D expenditure in 2024, surpassing the national average of 6.91% [1][2]. Group 2: Research Output - In the first quarter of this year, Shanghai scientists published a total of 45 papers in top international journals such as "Science," "Nature," and "Cell," representing 29.2% of the national total of 154 papers, marking a historical high [1]. - Over the past decade, the number of papers published by Shanghai scientists in the three major journals has consistently increased, with 158 papers expected to be published in 2024, accounting for 29.6% of the national total [3]. Group 3: Support Mechanisms for Research - Shanghai is improving its funding mechanisms and management models for basic research, encouraging scientists to explore high-risk, high-value research topics [4]. - The establishment of the "Explorers Program" in collaboration with enterprises has expanded from 2 to 12 participating companies, including 7 private enterprises, and has funded 157 related research projects [5].

Group 1: Legislative Developments - The Shanghai Municipal People's Congress passed amendments to local regulations aimed at promoting the Zhangjiang Biopharmaceutical Industry Innovation Hub, enhancing the implementation of national reform measures and responding to market demands [1] - The meeting discussed the government's report on strengthening basic research, with members suggesting improvements in funding mechanisms, high-risk research, and interdisciplinary collaboration to support Shanghai's goal of becoming a global technology innovation center [1] Group 2: Higher Education Initiatives - The meeting reviewed the government's report on the construction of world-class universities and disciplines, with members noting significant progress in the "Double First-Class" initiative and recommending further adjustments in academic structures and talent cultivation [1] Group 3: Social Security Integration - The meeting examined the report on the promotion of social security cards as a unified service tool, with suggestions for enhanced departmental collaboration and data sharing to expand the card's application across various sectors [2] Group 4: Personnel Changes - The meeting approved personnel changes, including the removal of a vice mayor and several appointments within the Shanghai Municipal Government and the Supervisory Commission [4]

Group 1 - The National Natural Science Foundation of China (NSFC) will implement governance measures for talent projects to enhance the effectiveness of funding and ensure resources are directed towards innovative frontline researchers by 2025 [1] - In 2024, China's basic research funding is projected to reach 249.7 billion yuan, reflecting a year-on-year growth of 10.5%, with significant improvements in high-impact papers and international competitiveness [1] - The NSFC aims to strengthen original innovation capabilities by reforming talent projects and establishing a funding mechanism for non-consensus projects, promoting interdisciplinary research and disruptive innovation [1] Group 2 - The NSFC will enhance organized basic research to support economic and social development, expand joint funds to attract more social resources, and explore new support models for private enterprises [2] - A global scientific research fund will be established to facilitate international research funding [2]

增强中国原始创新能力方面，落实教育科技人才一体发展战略，鼓励自由探索，稳固资助基础研究 的"基本盘"；深化人才类项目改革，强化基础研究人才培养；探索建立非共识项目遴选资助机制，对创 新性强、风险高、争议大的思想及时进行支持，推动原始创新和颠覆性创新；进一步优化重大项目、重 大科研仪器等重大类型项目支持模式，依托重大研究计划等项目，突出交叉融合，促进跨学科研究。 支撑经济社会发展方面的内容还包括：加强有组织的基础研究，主责承接重点研发计划和重大专项；拓 展多元投入，做大做强做优联合基金，撬动更多社会资源投入基础研究；允许央企研发机构注册为依托 单位，探索科学基金对民营企业进行支持的新模式。 窦贤康指出，中国基础研究实现长足发展，国家投入力度持续加大，2024年中国基础研究经费达2497亿 元人民币，同比增长10.5%，占全社会研究与试验发展(R&D)经费的比重提升至6.9%，高被引论文数和 自然指数等指标居于世界前列，国家创新指数跃居世界第十位，有力支撑中国实现高水平科技自立自 强。 据悉，本次会议部署2025年科学基金项目评审工作，旨在引导科技界正确认识人才类项目的本质属性， 推动破解人才项目"帽子化"问题， ...

Core Viewpoint - The arrival of top scientists like Shing-Tung Yau and Efim Zelmanov in Shenzhen signifies the city's efforts to enhance its innovation resources and promote original innovation [1][2]. Group 1: Shenzhen's Scientific Landscape - Shenzhen is eager to attract top scientists to strengthen its relatively weak foundational research compared to other innovation hubs [3]. - The city has a low proportion of foundational research investment relative to its overall R&D spending, which limits its original innovation capabilities [3]. - Shenzhen aims to become a globally influential industrial innovation center by focusing on foundational research, particularly in mathematics, which is considered the core of basic sciences [3]. Group 2: Advantages for Scientists - Shenzhen offers significant industrial and talent advantages, with strategic emerging industries projected to exceed 1.5 trillion yuan in output by 2024, accounting for 42.34% of its GDP [4]. - The city has over 25,000 national high-tech enterprises, the highest density among Chinese cities, and a total talent pool of 7 million, including 26,200 high-level talents [4]. - Shenzhen has made substantial progress in addressing its foundational research shortcomings through various initiatives and legislative measures [4]. Group 3: Research Institutions and Focus Areas - The newly established He Tao Institute of Mathematics and Interdisciplinary Research will focus on foundational mathematics, applied mathematics, and the intersection of mathematics with artificial intelligence [6]. - The Peking University School of Intelligent Science aims to create an innovative ecosystem that integrates artificial intelligence with foundational sciences, training interdisciplinary talents [6]. - The presence of these institutions aligns perfectly with Shenzhen's goal of transitioning from "following innovation" to "leading innovation" [6].

超常规培育战略科学家潜质人才 在人才支持方面，"首都高校基础研究10条"提出深入实施卓越青年科学家计划项目，超常规培育战 略科学家潜质人才。优先要为青年人才提供脱颖而出和成长发展的平台，重点支持40岁以下具有家国情 怀、战略科学家潜质、未来可能产出颠覆性创新成果的高校卓越青年人才，开展前瞻性、引领性科学研 究。增加基础研究类别项目比重，重点支持长期独立开展自由探索、有耐心坐冷板凳的青年人才。建立 动态调整和滚动支持机制，对每批实施较好的前10%项目进行"5+5"年长周期滚动支持。 遴选支持基础研究领域青年人才，培养造就青年领军人才。长期稳定支持35岁以下具有创新潜力的 青年科技人才，面向数学、物理、化学、生命科学和新一代信息技术、医药健康、集成电路、新材料、 清洁能源、高端仪器、航空航天等领域，开展基础研究和关键技术攻关；重点支持高风险、非共识方向 前沿基础研究。加强项目接续支持，对市属高校实施较好的专项优先推荐进入卓越青年科学家计划项目 申报决赛"直通车"。 加强基础研究后备力量建设 十大举措助推首都高校基础研究 近日，北京市委教育工委、市教委、市科委中关村管委会、市人才局、市财政局联合发布《首都高 校发挥 ...

Core Viewpoint - China's total R&D expenditure has surpassed 3 trillion yuan, indicating a strong commitment to innovation and technology development, with a target of maintaining an annual growth rate of over 7% during the 14th Five-Year Plan period [2][4]. Group 1: R&D Expenditure Overview - In 2022, China's total R&D expenditure reached approximately 3.08 trillion yuan, marking a 10.11% increase from the previous year, and in 2023, it is projected to grow to about 3.34 trillion yuan, reflecting an 8.36% increase [2][4]. - The R&D expenditure intensity in 2022 was 2.54%, an increase of 0.11 percentage points from the previous year, achieving the target set in the 13th Five-Year Plan [4][6]. - By 2023, the R&D expenditure intensity is expected to rise to 2.65%, and further to 2.68% in 2024, continuing the trend of steady growth [4][6]. Group 2: Comparison with G7 Countries - In terms of R&D expenditure scale, China's R&D investment in 2022 was equivalent to 49.57% of that of the United States, maintaining its position as the second-largest globally [5][6]. - China's R&D intensity remains in the middle range among G7 countries, with 2022 figures showing it lagging behind the U.S., Japan, and Germany [6]. Group 3: Regional Disparities in R&D Investment - The gap in R&D expenditure between southern and northern regions of China has widened, with southern regions accounting for 67.21% of national R&D spending by 2023 [8][11]. - The central region's share of R&D expenditure has increased from 17.75% in 2020 to 18.20% in 2023, indicating a notable rise in its contribution [11][12]. Group 4: Leading Provinces in R&D Investment - Guangdong, Jiangsu, and Beijing continue to lead in R&D expenditure, with Guangdong and Jiangsu both surpassing 400 billion yuan in 2023 [13][14]. - The number of provinces exceeding 100 billion yuan in R&D expenditure has increased from 8 to 12 between 2020 and 2023, highlighting the rise of central provinces like Henan, Hunan, Anhui, and Fujian [13][14]. Group 5: Role of Enterprises in R&D - The proportion of R&D funding from enterprises has increased significantly, rising from 31.71% in 1995 to 79.02% in 2022, indicating a shift towards enterprise-led innovation [15][18]. - The execution of R&D funding has also shifted towards enterprises, with their share rising to 77.57% in 2022, while the roles of research institutions and universities have diminished [18][21]. Group 6: Government Support and Research Focus - Government funding for research institutions has decreased, while support for higher education institutions has increased, reflecting a strategic shift in funding priorities [20][21]. - Enterprises are primarily focused on experimental development, with a significant portion of their R&D funding directed towards internal activities, while universities are enhancing their role in basic research [23][25]. Group 7: Future Directions - The emphasis for China's R&D funding should shift from merely increasing scale to optimizing internal structures, promoting regional cooperation, and enhancing the role of universities and research institutions in fundamental research [27].

投向青年学生。 作者 I 杨继云 报道 I 投资界PEdaily 这是一则颇为低调的官宣。 昨日（2月1 8日），国家自然科学基金委员会宣布，已与腾讯公司正式签约，腾讯公司向 国家自然科学基金委员会无偿捐赠人民币5亿元—— 用于资助青年学生基础研究项目（博士研究生项目），重点支持其中女性、西部、粤港澳 大湾区获资助者开展基础研究。 中国科技界苦基础研究久矣。两个关键词——青年学生，基础研究，此次捐赠某种程度也 被视为风向标。 腾讯出5亿 做了一笔意外「投资」 这一次，腾讯将资金投向基础研究。 众所周知，基础研究并非易事，没有现成的方法和模式可以照搬，研究过程充满不确定性 和层层挑战。在全球范围内，众多的研究人员和团队都在从事基础研究，竞争异常激烈， 很难脱颖而出。而每一个研究项目立项背后，都需要大量资金的支持。 成立于20世纪80年代的国家自然科学基金，则是中国基础研究最主要的资助渠道之一， 形成了由研究项目、人才项目和环境条件项目三大系列组成的资助格局。 2 0 2 4年4月，首批国家自然科学基金青年学生基础研究项目（博士研究生）获批名单出 炉，包括北京大学、清华大学、西安交通大学、北京航空航天大学、华中科 ...