國務院總理李(li)克強12月3日(ri)主持召(zhao)開(kai)國務院常(chang)務會議，部署在更大(da)范圍(wei)推廣中關(guan)村(cun)試點政(zheng)策(ce)、加快推進(jin)國家自(zi)主創新示范區建設(she)，進(jin)一步激勵大(da)眾創業、萬眾創新；決定(ding)加大(da)對農村(cun)金(jin)融的稅收支持，助力“三農”改革發(fa)展。

會議指(zhi)出，從(cong)2010年(nian)起，國(guo)(guo)家(jia)(jia)在北京中(zhong)(zhong)(zhong)(zhong)關村自主創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)示(shi)范(fan)(fan)(fan)區(qu)(qu)(qu)先(xian)(xian)(xian)行(xing)(xing)(xing)先(xian)(xian)(xian)試了金融、財(cai)稅(shui)(shui)、人(ren)才激(ji)勵、科(ke)(ke)研(yan)經(jing)費(fei)等促進(jin)科(ke)(ke)技(ji)創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)的(de)一系列政(zheng)(zheng)(zheng)(zheng)(zheng)策，取(qu)得(de)(de)(de)積(ji)極(ji)成(cheng)效。當前，必(bi)須加快(kuai)(kuai)創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)驅動，以更大力度推(tui)(tui)進(jin)科(ke)(ke)技(ji)體制機(ji)制改革，在更大范(fan)(fan)(fan)圍(wei)推(tui)(tui)廣實施試點政(zheng)(zheng)(zheng)(zheng)(zheng)策，用政(zheng)(zheng)(zheng)(zheng)(zheng)府權(quan)(quan)力的(de)“減法(fa)”換取(qu)創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)創(chuang)(chuang)(chuang)(chuang)業(ye)(ye)(ye)熱情(qing)的(de)“乘(cheng)法(fa)”，這有(you)利于激(ji)發人(ren)們(men)尤其是(shi)(shi)科(ke)(ke)研(yan)人(ren)員的(de)主動性(xing)、積(ji)極(ji)性(xing)、創(chuang)(chuang)(chuang)(chuang)造(zao)性(xing)，加快(kuai)(kuai)創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)成(cheng)果轉化，推(tui)(tui)動高(gao)新(xin)(xin)(xin)技(ji)術(shu)產業(ye)(ye)(ye)成(cheng)長，打造(zao)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)經(jing)濟(ji)發展新(xin)(xin)(xin)動力，促進(jin)經(jing)濟(ji)向(xiang)中(zhong)(zhong)(zhong)(zhong)高(gao)端水平邁進(jin)。會議決定(ding)，(一)把6項(xiang)中(zhong)(zhong)(zhong)(zhong)關村先(xian)(xian)(xian)行(xing)(xing)(xing)先(xian)(xian)(xian)試政(zheng)(zheng)(zheng)(zheng)(zheng)策推(tui)(tui)向(xiang)全國(guo)(guo)。包括加快(kuai)(kuai)落實先(xian)(xian)(xian)期已(yi)確(que)定(ding)推(tui)(tui)廣的(de)科(ke)(ke)研(yan)項(xiang)目經(jing)費(fei)管(guan)理改革、非上(shang)市中(zhong)(zhong)(zhong)(zhong)小企(qi)業(ye)(ye)(ye)通過股(gu)(gu)份轉讓(rang)代辦系統進(jin)行(xing)(xing)(xing)股(gu)(gu)權(quan)(quan)融資(zi)、擴大稅(shui)(shui)前加計扣(kou)除的(de)研(yan)發費(fei)用范(fan)(fan)(fan)圍(wei)3項(xiang)政(zheng)(zheng)(zheng)(zheng)(zheng)策，以及此次將推(tui)(tui)開的(de)股(gu)(gu)權(quan)(quan)和分(fen)紅激(ji)勵、職(zhi)工(gong)教(jiao)育經(jing)費(fei)稅(shui)(shui)前扣(kou)除、科(ke)(ke)技(ji)成(cheng)果使用處(chu)置和收益管(guan)理改革等3項(xiang)政(zheng)(zheng)(zheng)(zheng)(zheng)策。(二)在所有(you)國(guo)(guo)家(jia)(jia)自主創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)示(shi)范(fan)(fan)(fan)區(qu)(qu)(qu)、合(he)蕪(wu)蚌自主創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)綜合(he)試驗區(qu)(qu)(qu)和綿陽科(ke)(ke)技(ji)城(cheng)，推(tui)(tui)廣實施4項(xiang)先(xian)(xian)(xian)行(xing)(xing)(xing)先(xian)(xian)(xian)試政(zheng)(zheng)(zheng)(zheng)(zheng)策，包括：一是(shi)(shi)給(gei)予(yu)技(ji)術(shu)人(ren)員和管(guan)理人(ren)員的(de)股(gu)(gu)權(quan)(quan)獎(jiang)勵可(ke)在5年(nian)內分(fen)期繳納個(ge)人(ren)所得(de)(de)(de)稅(shui)(shui)；二是(shi)(shi)有(you)限合(he)伙制創(chuang)(chuang)(chuang)(chuang)投(tou)企(qi)業(ye)(ye)(ye)投(tou)資(zi)于未上(shang)市中(zhong)(zhong)(zhong)(zhong)小高(gao)新(xin)(xin)(xin)技(ji)術(shu)企(qi)業(ye)(ye)(ye)2年(nian)以上(shang)的(de)，可(ke)享受(shou)企(qi)業(ye)(ye)(ye)所得(de)(de)(de)稅(shui)(shui)優惠；三(san)是(shi)(shi)對5年(nian)以上(shang)非獨占(zhan)許(xu)可(ke)使用權(quan)(quan)轉讓(rang)，參照技(ji)術(shu)轉讓(rang)給(gei)予(yu)所得(de)(de)(de)稅(shui)(shui)減免優惠；四是(shi)(shi)對中(zhong)(zhong)(zhong)(zhong)小高(gao)新(xin)(xin)(xin)技(ji)術(shu)企(qi)業(ye)(ye)(ye)向(xiang)個(ge)人(ren)股(gu)(gu)東轉增股(gu)(gu)本應繳納的(de)個(ge)人(ren)所得(de)(de)(de)稅(shui)(shui)，允許(xu)在5年(nian)內分(fen)期繳納。(三(san))圍(wei)繞鼓(gu)勵引進(jin)海外(wai)高(gao)層(ceng)次人(ren)才、拓寬(kuan)科(ke)(ke)技(ji)企(qi)業(ye)(ye)(ye)融資(zi)渠道、支(zhi)持(chi)設(she)立適應科(ke)(ke)技(ji)企(qi)業(ye)(ye)(ye)特點和需求的(de)保稅(shui)(shui)倉庫等，研(yan)究推(tui)(tui)動在中(zhong)(zhong)(zhong)(zhong)關村開展新(xin)(xin)(xin)的(de)政(zheng)(zheng)(zheng)(zheng)(zheng)策試點。(四)依(yi)托國(guo)(guo)家(jia)(jia)高(gao)新(xin)(xin)(xin)區(qu)(qu)(qu)，在天(tian)津(jin)、湖南(nan)長株潭(tan)以及東中(zhong)(zhong)(zhong)(zhong)西部一些地方再建(jian)設(she)一批國(guo)(guo)家(jia)(jia)自主創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)示(shi)范(fan)(fan)(fan)區(qu)(qu)(qu)，使先(xian)(xian)(xian)行(xing)(xing)(xing)先(xian)(xian)(xian)試政(zheng)(zheng)(zheng)(zheng)(zheng)策在更大范(fan)(fan)(fan)圍(wei)、更多地區(qu)(qu)(qu)發揮效益。對具備條件建(jian)成(cheng)示(shi)范(fan)(fan)(fan)區(qu)(qu)(qu)的(de)高(gao)新(xin)(xin)(xin)區(qu)(qu)(qu)，要加強(qiang)培育指(zhi)導、加快(kuai)(kuai)建(jian)設(she)，讓(rang)創(chuang)(chuang)(chuang)(chuang)新(xin)(xin)(xin)創(chuang)(chuang)(chuang)(chuang)業(ye)(ye)(ye)之火形成(cheng)燎原之勢。

會議(yi)認為，“三農(nong)(nong)(nong)”工(gong)作始終是政(zheng)(zheng)府工(gong)作的(de)(de)重(zhong)中(zhong)之重(zhong)，須(xu)臾(yu)不可松懈。要(yao)堅持按照定向(xiang)調(diao)控的(de)(de)要(yao)求(qiu)，通過改進(jin)財稅(shui)(shui)(shui)政(zheng)(zheng)策(ce)，增強金(jin)(jin)融(rong)支持“三農(nong)(nong)(nong)”發(fa)展(zhan)的(de)(de)動(dong)力和(he)能力，這對(dui)(dui)于(yu)強化(hua)糧食(shi)安(an)全保(bao)障，提高(gao)農(nong)(nong)(nong)民(min)收入(ru)(ru)，加快結構(gou)調(diao)整，推(tui)進(jin)農(nong)(nong)(nong)業(ye)(ye)現代化(hua)，具(ju)有重(zhong)要(yao)意義。為進(jin)一步(bu)緩(huan)解農(nong)(nong)(nong)業(ye)(ye)貸款(kuan)成本高(gao)、風險(xian)大(da)和(he)低收入(ru)(ru)農(nong)(nong)(nong)戶(hu)(hu)貸款(kuan)難的(de)(de)問題，會議(yi)決定，將以下兩項已經(jing)執行(xing)到(dao)(dao)期的(de)(de)政(zheng)(zheng)策(ce)延長至2016年(nian)12月31日(ri)：一是對(dui)(dui)金(jin)(jin)融(rong)機構(gou)不超過5萬(wan)元的(de)(de)農(nong)(nong)(nong)戶(hu)(hu)小額(e)貸款(kuan)利息收入(ru)(ru)免征營(ying)業(ye)(ye)稅(shui)(shui)(shui)，按90%計入(ru)(ru)企業(ye)(ye)所(suo)(suo)(suo)得稅(shui)(shui)(shui)應(ying)(ying)納(na)稅(shui)(shui)(shui)所(suo)(suo)(suo)得額(e)，調(diao)動(dong)金(jin)(jin)融(rong)機構(gou)向(xiang)農(nong)(nong)(nong)戶(hu)(hu)貸款(kuan)的(de)(de)積極性。二是對(dui)(dui)保(bao)險(xian)公司開展(zhan)種植業(ye)(ye)、養殖(zhi)業(ye)(ye)保(bao)險(xian)業(ye)(ye)務的(de)(de)保(bao)費收入(ru)(ru)，按90%計入(ru)(ru)企業(ye)(ye)所(suo)(suo)(suo)得稅(shui)(shui)(shui)應(ying)(ying)納(na)稅(shui)(shui)(shui)所(suo)(suo)(suo)得額(e)，擴大(da)對(dui)(dui)農(nong)(nong)(nong)戶(hu)(hu)的(de)(de)保(bao)險(xian)保(bao)障和(he)服務。同(tong)時(shi)，針對(dui)(dui)農(nong)(nong)(nong)戶(hu)(hu)貸款(kuan)需求(qiu)主要(yao)集中(zhong)在5萬(wan)元到(dao)(dao)10萬(wan)元的(de)(de)情況，將享受稅(shui)(shui)(shui)收優惠(hui)的(de)(de)農(nong)(nong)(nong)戶(hu)(hu)小額(e)貸款(kuan)限額(e)從5萬(wan)元提高(gao)到(dao)(dao)10萬(wan)元，并把對(dui)(dui)縣域農(nong)(nong)(nong)村(cun)金(jin)(jin)融(rong)機構(gou)保(bao)險(xian)業(ye)(ye)收入(ru)(ru)減按3%征收營(ying)業(ye)(ye)稅(shui)(shui)(shui)的(de)(de)稅(shui)(shui)(shui)收優惠(hui)政(zheng)(zheng)策(ce)，延長至2016年(nian)底。讓惠(hui)農(nong)(nong)(nong)政(zheng)(zheng)策(ce)持續(xu)發(fa)力，促進(jin)農(nong)(nong)(nong)業(ye)(ye)發(fa)展(zhan)農(nong)(nong)(nong)民(min)增收。