论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局: 为贯彻落实《中华人民共和国科学技术进步法》和《中华人民共和国促进科技成果转化法》,鼓励高新技术产业发展,经国务院批准,现将科研机构、高等学校研究开发高新技术,转化科技成果有关税收政策通知如下:一、科研机构的技术转让收入继续免征营业税,对高等学校的技术转让收入自1999年5月1日起免征营业税。二、科研机构、高等学校服务于各业的技术成果转让、技术培训、技术咨询、技术服务、技术承包所取得的技术性服务收入暂免征收企业所得税。三、自1999年7月1日起,科研机构、高等学校转化职务科技成果以股份或出资比例等股权形式给予个人奖
Municipalities, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Finance Bureau (Bureau), State Administration of Taxation, and Local Taxation Bureau: In order to implement the Law of Science and Technology of the People’s Republic of China and the Law of the People’s Republic of China on the Promotion of the Transformation of Scientific and Technological Achievements, Industrial Development, with the approval of the State Council, we hereby notify the following taxpayers of the scientific and technological achievements in the research and development of high and new technologies and transformational scientific and technological achievements of scientific research institutes and universities as follows: I. Technology transfer income from research institutes continues to be exempt from sales tax and the income from technology transfer to higher education institutions May 1, exemption from business tax. Second, the income from the technical services provided by scientific research institutions and colleges and universities for the transfer of technical achievements, technical training, technical consultancy, technical services and technical contracting services temporarily exempted from enterprise income tax. Third, since July 1, 1999, research institutes and institutions of higher learning have transformed their positions in science and technology to individual awards in the form of shares or shareholdings.