强化企业科技创新主体地位，建立培育壮大科技领军企业机制，加强企业主导的产学研深度融合，建立企业研发准备金制度，支持企业主动牵头或参与国家科技攻关任务。构建促进专精特新中小企业发展壮大机制。鼓励科技型中小企业加大研发投入，提高研发费用加计扣除比例。鼓励和引导高校、科研院所按照先使用后付费方式把科技成果许可给中小微企业使用。

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.