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1、Chinas Biotech Parks Leveraging the ecosystem for success2冊子 / 報告標題 | 章節標題The status and development of BPIPs in China 2Overview of tax and financial supporting policies for 5the Chinese biopharmaceutical industry Policy considerations for biopharma companies in China 8Conclusion 10Contacts 111China

2、s Biotech Parks Leveraging an ecosystem for successIntroductionThe Chinese government has recognized the biopharmaceutical industry (BPI) as of strategic importance and been vigorously advocating its optimum development in China. Creating the necessary infrastructure for industry development has bee

3、n and remains to be one of its key objectives and ambitions. Many local governments have established special biopharmaceutical industrial parks (BPIPs) and issued policies to support and promote industry development. Market participants need to pay close attention to these developments to maximize t

4、heir chances of success in investment and management. BPI enterprises are high risk, require substantial investment and advanced technology, and have a lengthy development cycle. BPIPs have been one of the main contributors to the rapid development of the Chinese biopharmaceutical industry. Chinese

5、BPIPs have become much more developed, and are attracting a growing number of domestic and multinational biopharmaceutical enterprises. BPIPs are also the main platforms through which local governments seek to attract, foster and promote industry development. BPIPs across China are being transformed

6、 and upgraded to provide enterprises with more innovative resources and more efficient services. This paper presents the current development conditions of Chinese BPIPs, summarizes common local support policies, and discusses how biopharma enterprises can use industrial parks and related policies to

7、 map out entry strategies or re-improve their layouts in China. Its core positions are: During the 14th Five-Year Plan period (2021-2025), China will continue to regard bio-technology and pharmaceuticals as of strategic importance, and the industry will continue to have substantial room for developm

8、ent as the functions of BPIPs improve. Many local governments are striving to cultivate and develop the industry and have established BPIPs with different characteristics and a local focus. BPIPs are at varying stages of development. However, local support policies are key to their attraction of ent

9、erprises. Pharmaceutical and biotech enterprises should speak to government departments and BPIPs to negotiate tailored financial incentives, tax inducements and other support. During investment and site selection, they should consider the accessibility and maturity of local service offerings, and t

10、he reliability of upstream and downstream supply chains. Pharmaceutical and biotech enterprises should consider establishing tax-aligned supply chain and transfer pricing models in China, while leveraging available tax and financial incentives. Talent recruitment and retention is critical to success

11、 in the industry. Biotech and pharmaceutical enterprises can attract and retain core talent by accessing local governments talent support policies. They should also ensure they have effective, tax efficient compensation structures, including equity-based incentive plans, to ensure their successful a

12、nd sustainable development.2Chinas Biotech Parks Leveraging an ecosystem for success Industrial Parks with BPI as One of Development FocusOther Industrial Parks49.9%51.1%In recent years, propelled by supportive central government policies, the capital market and a growing pool of top talent, Chinas

13、biotechnology and pharmaceuticals industry has grown explosively, in tandem with the rapid development of BPIPs. As of the end of 2019, China has 387 national-level industrial zones 219 for economic and technological development and 168 for high and The status and development of BPIPs in China Figur

14、e 1: National-level industrial parks with BPI as a development focusnew technology development. Of the total, 193 parks (49.9%) focus on the pharmaceuticals industry. In addition to the national industrial parks, some provincial and municipal industrial parks also emphasize BPI development. National

15、 industrial parks tend to have more development advantages and find it easier to attract talent, capital and innovative platforms. The geographical distribution of Chinese BPIPs matches Chinas economic landscape. Most BPIPs are in the Bohai Sea, Yangtze River Delta or Pearl River Delta regions, part

16、icularly Jiangsu, Shandong and Guangdong provinces. In recent years, with the development of other parts of the country, BPIPs in Central China (e.g. Wuhan and Changsha) and Western China (e.g. Chengdu and Chongqing) have also developed rapidly. In 2016-2019, the output value of Chinese BPIPs surged

17、 from RMB1,310 billion to RMB2,130 billion, with compound average annual growth of more than 17%, far outpacing the overall growth of Chinas economy. In 2020, the output value of Chinese BPIPs was more than RMB2,510 billion.Source: S, Deloitte Analysis3Chinas Biotech Parks Leveraging an ecosystem fo

18、r successFigure 2: Locations of the Top 100 BPIPs (2020)Figure 3: Output value of Chinese BPIPs (2016-2020)JiangsuShandongGuangdongHubeiZhejiangHunanJilinTianjinAnhuiShanghaiChongqingBeijingGansuGuangxiGuizhouJiangxiLiaoningSichuanFujianHainanHebeiHeilongjiangNingxiaQinghaiXinjiangYunnan246810121416

19、18171310665554432222222111111112016 2017 2018 2019 2020Total Output Value（RMB billion）Annual Growth 0%3%6%9%15%18%1,3101,56019.1%16.7%17.0%17.8%1,8202,1302,51012%05001,0002,0001,5003,00021%3,5002,500Source: S, Deloitte AnalysisSource: AskCI.com, Deloitte AnalysisOpen sans Open sans 4Chinas Biotech P

20、arks Leveraging an ecosystem for success BPIPs are at varying stages of development in terms of infrastructure, policies, systems, management and support services, and their areas of focus vary. They are competing to attract enterprises. The table below lists some well-known developed BPIPs as illus

21、trative examples. These industrial parks have gradually taken the lead in BPIP development by offering first-class service platforms and industry incentives. There is also a trend of more integrated development among innovative enterprises, universities, investment institutions, public service platf

22、orms and government agencies. In June 2020, Chinas government promulgated a new policy on the Hainan Free Trade Port (HNFTP), including measures to encourage development of the biopharma industry. With zero customs duty, preferential policies on enterprise income tax (EIT) and individual income tax

23、(IIT) rates, and other business-friendly policies on foreign exchange and government registration and approval, HNFTP has caught the attention of many BPI multinationals. They have started to view HNFTP as an important location in their overall supply chain planning in China, and potentially in thei

24、r APAC layouts. According to the 14th Five-Year Plan, the Chinese government will continue to regard BPI as an emerging industry of strategic importance. Some local governments even plan to make the industry a new engine of economic growth and have released policies to promote industry development,

25、including by strengthening the functions of BPIPs. These include Shanghais Action Plan for Promoting High-Quality Development of Shanghais Biopharmaceutical Industry (2018-2020), Beijings Measures on Promoting the Innovative Development of the Medicine and Medical Devices Industry at Table 1: List o

26、f representative BPIPs in ChinaNameProvince /MunicipalityCityShanghai Zhangjiang Medicine ValleyShanghaiShanghaiSuzhou BioBAYJiangsuSuzhouZhongguancun Life Science ParkBeijingBeijingBeijing Yizhuang Biomedical ParkBeijingBeijingWuhan BioLakeHubeiWuhanGuangzhou Science City Bio Industry ParkGuangdong

27、GuangzhouELHT Hangzhou Biomedical Industrial Park ZhejiangHangzhouChengdu Hi-Tech Industrial Development ZoneSichuanChengduNanjing Biotech and Pharmaceutical ValleyJiangsuNanjingChina Medical CityJiangsuTaizhouZhongguancun National Independent Innovation Demonstration Area in 2019, the Suzhou govern

28、ment of Jiangsu provinces Measures on Accelerating the High Quality Development of Suzhous Biopharmaceutical Industry in 2019, and the Wuhan government of Hubei provinces Notice on Issuing the Implementation Opinions and Detailed Rules of East Lake Hightech Development Zone Supporting the High-Quali

29、ty Development of the Life Health Industry in 2019. Chinas BPI will continue to develop rapidly as the functions of BPIPs are further improved. The output value of Chinese BPIPs is expected to reach RMB5,840 billion by 2025. As the main hosts for BPI enterprise development and the implementation of

30、industry support policies, Chinese BPIPs are expected to become even more innovative and improve their support for enterprises.5Chinas Biotech Parks Leveraging an ecosystem for successAt the national and industry level, the Chinese government has been reforming medicine, medical and medical insuranc

31、e systems. A raft of regulatory changes and new policies have been introduced in recent years, including the Marketing Authorization Holder (MAH) system and efforts to accelerate drug reviews and approvals to energize the industry and encourage R&D and innovation; dynamic adjustment of the medical i

32、nsurance catalogue with the introduction of government-set pricing and market entry negotiations to improve affordability and accessibility; the rollout of volume-based, government procurement, also to reduce prices; and the two invoice system, which aims to reduce transaction costs and stamp out co

33、rruption. There are also tax and financial support policies at the national and local level. The main national policies applicable to BPI include:Overview of tax and financial supporting policies for the Chinese biopharmaceutical industryIn addition to these national policies, the central government

34、 has also introduced some regional preferential tax policies, the more recent of which include: HNFTP: EIT is levied at a reduced rate of 15% on enterprises engaged in encouraged business activities including BPI. A 15% effective IIT rate can be applied for highly-skilled and urgently-needed talent

35、working in HNFTP; Lingang Area of Shanghai Pilot FTZ: EIT is levied at a reduced rate of 15% on eligible enterprises engaged in production and R&D in biopharma and other strategic industry players within five years since incorporation. Subsidies can be offered to reduce the effective IIT rate for ov

36、erseas talent; Greater Bay Area: IIT subsidies can be offered for highly-skilled and urgently-needed overseas talent working in the nine mainland cities of the Greater Bay Area. The subsidies are exempt from IIT.Key preferential tax policiesMost of these policies are designed to encourage R&D and te

37、chnology development through preferential EIT, VAT and customs duty rates and treatment. Preferential EIT rate for high and new technology enterprises Preferential EIT rate for technologically-advanced service enterprises Additional R&D expense deductions for EIT Accelerated depreciation of fixed as

38、sets for EIT Exempt or zero-rated VAT treatment for specific cross-border services Customs duty and import VAT exemptions for specific enterprises or imported goods6Chinas Biotech Parks Leveraging an ecosystem for success Table 2: Local support and financial incentive policiesFinancial incentives: L

39、ocal financial incentives aimed at encouraging innovation and R&D, international market expansion, increased scale, improved quality, and platform building.1 Encouraging innovation and R&DInnovation Financial subsidies for early stage R&D investment, depending on the drug category and based on a pro

40、portion, for certified new drugs on which production or marketing have begun; Financial subsidies, based on a proportion, for approved major national or provincial-level sci-tech special projects under the major new drug innovation programR&D Subsidies for new projects that have entered Phase I, II

41、and III clinical trials (obtained clinical approvals); Subsidies for new projects that have completed Phase I, II and III clinical trials (obtained clinical approvals); Subsidies based on a proportion of actual R&D costs for the development of Category I chemical drugs, Category I biological product

42、s and Category I TCM and natural drugs; Subsidies based on a proportion of actual R&D costs for drugs that have passed generic drug consistency evaluations2 Encouraging enterprises to enter the international marketInternational market Financial support or subsidies based on a proportion of actual co

43、sts incurred in certification for biopharmaceutical enterprises that have obtained FDA and EMEA certifications; Subsidies based on a proportion of actual costs incurred in certification for biopharmaceutical enterprises that have obtained certification from international organizations including AAAL

44、AC and AAHRPP for the first time; Subsidies based on a proportion of actual cost of certification for biopharmaceutical enterprises that have received WHO certifications3 Encouraging industrialization Large projects Support, based on actual expenditure, for biopharmaceutical industrialization projec

45、ts that promise, after settlement, to reach a certain level of annual total tax payments or investment, or that will have a driving or leading role in overall development of the local biopharmaceutical industryScale sales One-off subsidies if an enterprise passes a specific milestone in main busines

46、s income or annual sales revenue from a single drug or medical device (e.g. RMB100 million, RMB500 million, RMB1 billion, RMB5 billion or RMB10 billion) Many local governments have made BPI a key industry in their development plans, and released support and incentive policies that are often provided

47、 via BPIPs. These policies vary according to locations different levels of economic development, industrial foundations, supply chain layouts, and fiscal capacity. However, they also have some similarities, which reflect the characteristics of the biopharma industry. Using Shanghai, Suzhou and Wuhan

48、 as examples, we summarize the most commonly adopted local support and incentive policies below. These local policies typically cover finance, talent, land and administrative supervision, and are quite similar in nature, although their details vary and they often have a local focus, especially when

49、it comes to financial support.7Chinas Biotech Parks Leveraging an ecosystem for success4 Encouraging the construction of public service platformsPublic service platforms One-off subsidies based on a proportion of and not exceeding total expenses for project construction, property rental, and R&D equ

50、ipment incurred in establishing a platform with a global top 100 university, global top 100 scientific research institution, Fortune Global 500 company, leading domestic university or scientific research institute, to support innovation and entrepreneurship among small and micro enterprises; Subsidi

51、es based on a proportion of total investment in a project to build a public service platform, including third-party testing services for drugs and medical devices, GMP common laboratories, animal experimentation services, drug screening, pharmacological and toxicological research, efficiency evaluat

52、ion, new drug applications and approvals, or disposal of medical waste in the industrial park; Subsidies based on a proportion of income from services provided to unaffiliated biopharmaceutical industry enterprises in the local area or industrial parks by establishing and operating a public service

53、platform 5 Industrial development and guidance fundsIndustry development fund Sub-funds for investment in the biopharmaceutical industry to guide and support major industrial, innovation and entrepreneurship projects; Special development funds for parks to support industry, innovation and entreprene

54、urship, talent introduction and development, and infrastructure and public facility construction TalentTalent Talent Housing projects; Settlement and home purchase allowances; Rewards or salary allowances for introduced talent; Preferential treatment in areas such as household registration, medical

55、security and childrens education LandLand guarantee Increasing the amount of earmarked land and giving priority to ensuring the implementation of major biopharma industrial projects; Bringing land occupied by BPIPs and used for the production and R&D of key biopharmaceutical enterprises into the sco

56、pe of guaranteed land for industrial production and R&D, with a flexible annual transfer system to reduce enterprises land use costs; Improving land use efficiency, increasing plot ratios for industrial and R&D use, and reducing or exempting transfer fees for capacity-increasing land Administrative

57、Regulatory Policies Administrative regulation Accelerated approvals and simplified procedures; Green channel for eligible enterprises to bring in new drugs and innovative medical devices; Accelerated customs clearance for drugs and increasing the capacity of drug supervision and inspection and bioph

58、armaceutical testing servicesAs shown above, local support and incentive policies provide a broad range of benefits covering finance, fund investment, talent, and regulatory procedures. However, the amount of support depends on case-by-case discussions with local governments, the nature and size of

59、a project and its potential benefits to the local economy.8Chinas Biotech Parks Leveraging an ecosystem for success The most developed BPIPs are more attractive as a destination for biopharma companies. Tailored financial incentives, comprehensive support services, and reliable upstream and downstre

60、am supply chains have become the key factors in attracting investmentThe R&D, clinical trials and production of biopharma products have a long lifecycle and multiple phases. Enterprises not only have high requirements for infrastructure to support their operations, but also require reliable upstream

61、 and downstream supply chains, and highly dependable and efficient public services. As the main vehicles of BPI development, the most developed BPIPs provide mature infrastructure for R&D, testing, production and back-office functions, and highly effective public services, meeting enterprises divers

62、e requirements. They are able to attract clusters of industry players. Developed BPIPs are therefore often the first choice of destination for new biopharma investment. Enterprises should consider many factors during the investment and site selection, including their own business and product lifecyc

63、les. Besides, as the Chinese economy shifts to a stage of more quality-oriented development, enterprises considerations are also changing. For example, there is now not much difference in the main areas of focus, such as infrastructure, transportation and labor costs, of major industrial parks. Fact

64、ors such as the accessibility and reliability of supporting upstream and downstream supply chains, financial incentives and other support policies, and the public service capabilities of BPIPs have become more relevant factors in decision making. The most developed BPIPs, which operate according to

65、international standards, usually have more advantages when it comes to public services and supply chain reliability. The financial incentive policies promulgated by industrial parks are similar in many respects, but the extent to which biopharma companies in China can apply for and obtain Policy con

66、siderations for biopharma companies in Chinafavourable financial support usually depends on case-by-case negotiations with local governments. It can rest on factors including enterprises status in the industry, the core technology or product involved, influence on upstream and downstream value chain

67、s, scale of investment, and contribution to local employment and tax fiscal revenue. Proactive and effective communication with local governments will help enterprises explore and obtain more benefits. Adapting to changes in the Chinese market, biopharma companies are assessing how to improve their

68、layouts in China and reorganizing their supply chain-aligned tax strategiesChina is further deepening medicine, medical health care, and medical insurance system reform. On one hand, medical reform has injected new vitality into the market and created substantial room for growth. On the other hand,

69、it has prompted a sharp decline in drug prices, putting enterprises under cost pressure. In response to challenges and 9Chinas Biotech Parks Leveraging an ecosystem for successopportunities arising from medical reform, biopharma companies are re-optimizing their layouts and supply chains in China, i

70、ncluding by introducing new products, establishing R&D bases, and moving production to lower-cost regions. The various support policies issued by BPIPs to attract investment provide opportunities for pharmaceutical companies to improve their presences across China. For example, they can consider est

71、ablishing new entities for newly-introduced products at more recently developed regions and parks, and setting up R&D centers, regional headquarters or sales centers at the advantageous and more developed industrial parks in Eastern China, while moving production to central and western regions to ac

72、cess raw materials and lower labor costs. Negotiating and obtaining the best local industry support policies can help enterprises reduce operating costs and increase return on investment. From a tax perspective, biopharma groups should, by leveraging the reorganization of their layouts and supply ch

73、ains from a business perspective, re-examine the functions and risk profiles of their domestic and overseas entities and re-align their tax and transfer pricing strategies to improve tax efficiency.Attracting and retaining core personnel is a key factor influencing the success or failure of biopharm

74、a companies investment in China and they can leverage BPIPs talent support policies BPI is not just capital-intensive, it is also technology-intensive. Developing biotechnology requires top talent. In recent years, Chinas BPI has been developing rapidly in some places, and been able to attract top t

75、alent back to the country to drive innovation and entrepreneurship. Improvements in the BPI environment and the encouragement of innovation and entrepreneurship have also accelerated the return of top biopharmaceutical talent and prompted local surges in available talent. However, there is still a s

76、carcity of core technical and management talent. In response, BPIPs have established various talent support policies to attract enterprises. Biopharma companies investment decisions in China must factor in the availability of local talent. Making full use of support policies can not only help them o

77、btain and retain core talent, but also reduce labor costs. In addition to local governments preferential policies, enterprises, particularly those that rely on innovation, must establish plans to retain and motivate talent. Biopharma companies should not only look to establish effective pay schemes,

78、 but also consider long-term equity or stock-based incentive plans for core personnel. When formulating pay and incentive plans, enterprises should also consider enhancing tax efficiency.Open sans Open sans 10Chinas Biotech Parks Leveraging an ecosystem for success Now and for the foreseeable future

79、, BPI will be an emerging industry of strategic importance in China that is supported by the government. Many local governments use industrial parks to attract biopharmaceutical enterprises and provide an extensive range of policies to support the industrys development. In line with Chinas economic

80、development, the domestic BPI and BPIPs are entering a stage of high-quality growth, having already experienced rapid expansions. Local governments emphasis on BPI, and competition to establish BPIPs with various business and local focuses, provide opportunities for biopharma companies to invest in

81、China or improve their existing layouts to adapt to market landscape changes. They should make full use of opportunities to negotiate with governments to seek qualified financial benefits and support for their businesses with no stones unturned. They should also seize the opportunity to re-examine t

82、heir local and global supply chain arrangements and leverage business re-organization plans, to establish tax aligned supply chain strategies.ConclusionOur servicesDeloitte China Tax professionals, including our tax advisory and value chain alignment teams, are driven by innovation and have rich exp

83、erience in the LSHC industry. Our tax and government services professionals have extensive experience of negotiating with local government investment promotion departments to obtain bespoke financial support, and the HR Planning and Talent Incentive Scheme Planning Team focuses on talent motivation

84、and retention. Deloitte China Tax for LSHC works closely with our industry strategy and technology consulting, financial advisory, risk advisory, and audit advisory teams to provide enterprises with comprehensive, full life-cycle tax services. It is committed to helping enterprises select sites for

85、investment, seek industrial support and preferential tax policies, and formulating remuneration and incentive plans, overall supply chain aligned tax and transfer pricing strategies. It provides practical and compliant planning and solutions, and assists enterprises in their implementation.11Chinas

86、Biotech Parks Leveraging an ecosystem for successFor more inquiries, please contact the author of this article or your Deloitte contact:ContactsAuthorJens Ewert Industry LeaderChina Life Sciences & Health Care Tel: +86 21 3313 8800 Email: James Zhao Lead Partner for China Life Sciences & Health Care

87、, Tax and Business Advisory ServicesTel: +86 21 6141 1198 Email: Jeff Xu Lead Partner for China Government & Public Services, Tax and Business Advisory ServicesTel: +86 21 6141 1278 Email: James Zhao Lead Partner for China Life Sciences & Health Care, Tax and Business Advisory ServicesTel: +86 21 61

88、41 1198 Email: Davis XuTax and Business Advisory Services Senior ManagerTel: +86 512 6289 2891 Email: 12Chinas Biotech Parks Leveraging an ecosystem for success Office locationsHefeiRoom 1201 Tower A Hua Bang ICC BuildingNo.190 Qian Shan RoadGovernment and CulturalNew Development DistrictHefei 23060

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