4. The surplus funds will not be recovered.

Original: The surplus funds of the project shall be arranged and used by the project undertaking unit within 2 years for direct expenses of scientific research activities; If there are still leftovers after 2 years, they will be returned to the project management department.

New: The surplus funds of the project shall be retained for the use of the project undertaking unit, and priority shall be given to the research needs of the original project team.

5. Increase the proportion of indirect costs.

Original: 20% for amounts below 5 million yuan, 15% for amounts between 5-10 million yuan, and 13% for amounts above 10 million yuan.

New: 30% for amounts below 5 million yuan, 25% for amounts between 5-10 million yuan, and 20% for amounts above 10 million yuan.

6. Housing provident fund is included in the scope of labor service expenses.

Original: Labor fees refer to the labor fees paid to graduate students, postdoctoral fellows, visiting scholars who participate in project research, as well as researchers and research assistants hired by the project, and the social insurance subsidies for project hired personnel during the research process.

New: Social insurance subsidies, housing provident fund, etc. paid by the unit are included in the labor service fee account.

7. Dynamically adjust the total amount of performance-based pay.

Original: Indirect cost performance expenditures are included in the total performance salary control of the project undertaking unit.

New: Central universities, research institutes, and enterprises shall apply to the competent authorities for dynamic adjustment of performance-based pay levels based on their own development stage, type positioning, tasks undertaken, talent structure, location, actual level of performance-based pay, financial situation, especially the indirect costs that can be used to pay for personnel performance in financial research projects.

8. Fully equipped with research finance assistants.

Original: The project undertaking unit shall establish and improve the scientific research financial assistant system, providing professional services for scientific researchers in project budget preparation and adjustment, fund expenditure, financial settlement and acceptance, etc.

New: The project undertaking unit shall ensure that each project is equipped with a relatively fixed research finance assistant.

9. Merge financial acceptance and technical acceptance.

Original: Only after passing both financial and technical acceptance can the project be accepted.

New: Merge financial acceptance and technical acceptance, and implement a one-time comprehensive performance evaluation at the end of project implementation.

10. Procurement of scientific research instruments and equipment does not require bidding.

Original: Central universities and research institutes can purchase research instruments and equipment on their own and choose experts for evaluating research instruments and equipment. Implement a filing system for the procurement of imported instruments and equipment by central universities and research institutes.

New: Simplify the procurement process of scientific research instruments and equipment, adopt a special procurement mechanism for equipment and consumables urgently needed in scientific research, and do not need to go through bidding procedures.