财政部


财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)

1982年12月13日，财政部

根据外国企业所得税法第十一条和外国企业所得税法施行细则第二十七条的规定，外国公司、企业和其它经济组织在中国境内没有设立机构，而提供在中国境内使用的专有技术所取得的使用费，应当缴纳20％的所得税（即预提所得税）。为了更好地贯彻国家引进技术的政策，鼓励外国公司、企业和其它经济组织向我国提供新技术、新工艺和先进的科技成果，特对专有技术使用费，给予减征、免征所得税的优惠。具体规定如下：
一、下列各项专有技术使用费（包括与转让专有技术使用权有关的图纸资料费、技术服务费和人员培训费，下同）可以减按10％征收所得税，其中技术先进、条件优惠的，可以免征所得税。
（一）在发展农、林、渔、牧业生产方面提供专有技术所收取的使用费，其中包括：提供改良土壤、草地，开发荒山，充分利用自然条件的专有技术；提供动植物新品种和生产高效低毒农药的专有技术；提供对农、林、渔、牧业进行科学生产管理，保持生态平衡，增强抗御自然灾害能力等方面的专有技术。
（二）为我国科学院、高等院校以及其他科研单位进行科学研究、科学实验或者同我国科研单位合作进行科学研究，向我方提供专有技术所收取的使用费。
（三）为我国开发能源、发展交通运输的重点建设项目提供专有技术所收取的使用费。
（四）在节约能源和防治环境污染方面提供的专有技术所收取的使用费。
（五）为我国开发重要技术领域提供下列专有技术的使用费。
1．重大的先进的机电设备生产技术；
2．核能技术；
3．大规模集成电路生产技术；
4．光集成、微波半导体和微波集成电路生产技术及微波电子管制造技术；
5．超高速电子计算机与微处理机制造技术；
6．光导通讯技术；
7．远距离超高压直流输电技术；
8．煤的液化、气化及综合利用技术。
二、下列各项所得，不涉及转让专有技术使用权的，不征收预提所得税（但对设有机构、场所从事承包作业，提供劳务的，应按设有从事营利事业的企业单位计算征收所得税）：
（一）对我国工程建设或企业现有生产技术的改革、经营管理的改进和技术选择、投资项目可行性分析以及设计方案、招标方案的选择等，提供咨询服务所收取的服务费。
（二）为我国院校、科研单位和企业、事业单位举办有关企业管理和生产技术应用等项业务知识和技术知识讲习班所取得的技术指导费、人员培训费和图书、图纸资料费。
（三）对我国企业现有设备或产品，根据我方在性能、效率、质量以及可靠性、耐久性等方面提出的特定技术目标，提供技术协助，对需要改进的部位或零部件重新进行设计、调试或试制，以达到合同所规定的技术目标所收取的技术协助费。
（四）对建筑工地和设备的制造、安装、装配所提供技术指导、土建设计和工艺流程设计以及质量检验、数据分析等所收取的技术服务费、设计费和有关的图纸资料费。
三、对引进技术所支付的专有技术使用费，凡是依照本规定第一条的规定可以给予减税优惠的，都应当事先由审批技术引进项目的主管部门提出意见，连同有关文件、资料送当地税务机关审核确定。其中技术先进、条件优惠需要给予免税的，应由省、市、自治区税务局会同有关部门审核提出意见，报经财政部批准。未经审核批准的，引进单位不得自行确定减税或免税。为了便于税收管理，对外签订的技术引进合同，都应将合同副本送当地税务机关备查。
四、本规定自一九八三年一月一日起执行。过去的规定与本规定有抵触的，应一律按本规定执行。在本规定实行前已经签订并经批准生效的合同，凡是已按当时规定作出征税、减税或免税处理的，在合同有效期（不包括延长合同期）内不再变动。

Interim Provisions of the Ministry of Finance Concerning theReduction of or Exemption from Income Tax on Royalties for ProprietaryTechnology

(Promulgated on 13 December, 1982)

Whole Doc.
In accordance with the provisions of Article 11 of the Income Tax Law
of the People's Republic of China Concerning Foreign Enterprises and
Article 27 of the rules for its implementation, foreign companies,
enterprises and other economic organizations that have no establishments
in China and that receive royalties for the provision of proprietary
technology for use in China shall pay an income tax of 20 percent (a
withholding tax). In order to better carry out the state's policy of
importing technology and encourage foreign companies, enterprises and
other economic organizations to provide China with new technology, new
techniques and advanced scientific and technological achievements,
preferential treatment will be given to royalties for proprietary
technology in the form of income tax reduction or exemption. The concrete
provisions are as follows:
1. The following types of royalties for proprietary technology (here
as elsewhere below, including the fees for blueprints and information,
technical service fees and personnel training fees related to a transfer
of the right to use proprietary technology) may be subjected to income tax
at the reduced rate of 10 percent and, when the technology is advanced and
the conditions preferential, may be exempted from income tax.
(1) Royalties received for the provision of proprietary technology to
develop farming, forestry, fishery and animal husbandry, including:
proprietary technology provided to improve soil and grasslands, develop
barren hill areas, and fully utilize natural conditions; proprietary
technology for new animal and plant species and for the production of
highly effective and low-toxic pesticides; proprietary technology such as
that provided to advance the scientific control of farming, forestry,
fishery and animal husbandry production, to preserve the ecological
balance and to streng then the ability to control and resist natural
calamities.
(2) Royalties received for the provision to Chinese side of
proprietary technology to conduct scientific research and scientific
experimentation by Chinese science academies, universities and colleges
and other scientific research units or for the purposes of conducting
scientific research in cooperation with Chinese scientific research units.
(3) Royalties received for the provision of proprietary technology
for China's key construction projects to develop energy and expand
communications and transportation.
(4) Royalties received for the provision of proprietary technology
with respect to energy saving and prevention and control of environmental
pollution.
(5) Royalties received for the provision of the following types of
proprietary technology in order to develop China's important technological
fields:
(i) Production technology for major and advanced mechanical and
electrical equipment;
(ii) Nuclear technology;
(iii) Production technology for large-scale integrated circuits;
(iv) Production technology for photoelectric integrated circuit,
microwave semi-conductors and microwave integrated circuits and technology
for manufacturing microwave electronic tubes;
(v) Manufacturing technology for ultra-high speed electronic
computers and micro processors;
(vi) Photoconductor communications technology;
(vii) Technology for long-distance, ultra-high voltage direct current
power transmission; and
(viii) Technology for the liquefaction, gasification and
comprehensive utilization of coal.
2. The following types of income that do not involve the transfer of
the right to use proprietary technology shall not be subjected to the
withholding tax (but income tax shall be calculated and levied on an
enterprise or unit that engages in profitable business and has an
establishment or site to engage in subcontracting operations and provide
services):
(1) Service fees received for the provision of consulting services
such as those with respect to reform of China's development projects or
the existing production technology of Chinese enterprises, improvement of
operations management, selection of technology, feasibility analysis of
investment projects and selection of design and bid proposals.
(2) Technical instruction fees, personnel training fees and fees for
books and reference materials and blueprints and information received in
connection with holding business and technical seminars on such topics as
enterprise management and application of production technology for Chinese
educational institutions, scientific research units and other enterprises
or institutions.
(3) Technical assistance fees received for rendering technical
assistance with respect to Chinese enterprises existing equipment or
products, based on the specific technical objectives raised by the Chinese
side concerning such aspects as performance, efficiency and quality, as
well as reliability and durability, and for carrying out new designs,
adjustments or trial production with respect to sections or spare parts
and components that need improvement, provided they satisfy the technical
objectives set forth in the contract.
(4) Technical service fees, design fees and relevant fees for
blueprints and information received in connection with technical
instruction provided for construction sites and the manufacture,
installation and assembly of equipment, designs for construction projects
and technological process designs, as well as for quality inspection, data
analysis and the like.
3. In all cases where royalties paid for proprietary technology to
import technology may be given preferential treatment in the form of tax
reduction in accordance with Article (1) of these Provisions, the opinions
of the departments concerned that approved the technology import project,
together with the relevant documents and information, shall, in advance,
be sent to the local tax authorities for examination and determination. In
those cases involving advanced technology and preferential conditions that
require tax exemption, the tax bureau of the province, municipality or
autonomous region shall meet with the relevant department to examine the
case and put forward their opinions for submission to the Ministry of
Finance for approval. If the case has not been examined and approved, the
importing unit may not make a determination of itself as to tax reduction
or tax exemption. In order to facilitate tax administration, a copy of all
contracts for the import of technology signed with foreigners shall be
sent to the local tax authorities for reference.
4. These Provisions shall be implemented from January 1, 1983. Where
past provisions and these Provisions are in conflict, these Provisions
shall prevail. With respect to contracts that were signed, approved and
effective before these provisions came into effect, any contract that has
already been subjected to taxation, tax reduction or tax exemption in
accordance with the provisions then in effect shall not be handled in any
different manner during the effective term of the contract (not including
extensions of the contract tern).


司法部


司法部关于加强监管改造工作的若干规定

1989年10月20日，司法部

一、劳改机关是执行刑罚、改造罪犯的人民民主专政机关，必须坚决贯彻“改造第一，生产第二”的方针。加强监管改造工作，提高改造质量，是各级劳改机关的首要任务，安排各项活动都要从保证监管安全，提高改造质量出发，使监管改造工作逐步实现法制化、规范化、科学化。
二、劳改工作干警是担负刑事执行任务的人民警察，必须强化专政意识和敌情观念，正确运用阶级斗争观点、分析处理监（所）内存在的问题，同时要增强法制观念、政策观念和教育改造意识。
三、各级劳改机关要高度重视监管改造工作，主要领导要对监管改造工作承担第一位的责任，分管管教工作的领导要全力抓好，其他领导也都要重视和关心这项工作，形成人人参与、层层负责的监管改造工作格局。省、自治区、直辖市劳改局每季度至少召开一次会议，基层单位每月召开一次会议，分析形势，研究解决监管改造工作中存在的问题。
各级劳改机关的主要领导及分管领导，必须经常深入中队直至犯人小组，了解犯人思想，掌握政治动向，及时发现问题和解决问题；要确定个人联系点，每年用一至三个月的时间，蹲点调查监管改造工作，并写出专题调查报告，提出对策措施。
四、劳改工作干警必须秉公执法、廉洁奉公，严格执行政策，不准打骂、虐待犯人，不准使用犯人干私活，不准向犯人及其家属索贿受贿，不准接收犯人及其家属的馈赠，不准贪赃枉法、徇私舞弊，不准侵占、克扣囚粮和应当发给犯人的财物。
五、建立健全监管改造工作机构。监狱、劳改队、少管所应当设立狱政管理科、教育改造科、生活卫生科。
要大力加强狱内侦查工作，坚持公秘结合，先发制敌，形成耳目网络，组建防范体系。重刑犯监狱和押犯3000人以上的大型劳改单位，应当设立狱内侦查科，其他劳改单位也要配备专职狱内侦查干警。狱内侦查干警调动时，应经省（区、市）劳改局同意。
以上职能机构的人员编制（不含内看守队，出、入监队），应占机关科室人员总数的20％。
六、监狱、劳改队、少管所必须切实加强基层基础工作。要认真制定大、中队工作细则及干警工作细则，确立岗位责任制，做到任务明确具体，责任到人到位，严格考核、严明奖罚，严防脱管失控。
大、中队干警的配备，不得少于本单位干警总数的60％；实行三级管理的单位，中队级干警的配备一般应占押犯数的8％；编制不足的单位，中队干警的配备不少于全大队干警数的70％。
七、监狱、劳改队、少管所的各级领导都要对顽固犯、危险分子实行包管、包教、包转化，经常对犯人进行个别教育。机关各职能机构都要从本职业务出发，关心、支持监管改造工作，建立本科室的联系点，参加值班、巡逻，有条件的要经领导统一安排下监舍参加对顽固犯、危险分子的教育改造工作。
八、各级劳改机关的监管改造工作职能机构，有权对各单位的执行刑罚、狱政管理、安全防范、教育改造、生活卫生等工作进行检查、监督。对刑罚执行中违反法律规定的问题，应当发出“纠正违法通知书”，对查出的隐患和漏洞，应当发出“消除隐患通知书”，责成有关单位限期改正。
九、监管改造工作的业务经费必须给予切实保证。劳改业务费要与企业财务严格分开，单独建账，专款专用。经济效益较好的单位，要从企业利润留成和包干节余中给予适当补贴。
劳改业务费应当实行“预算公开，对口协商，领导批准，统一管理，按章办事，互相监督”的管理办法。
十、大力加强犯人的生活卫生工作，逐步确定犯人生活供应的实物标准，按照当地物价水平适时调整货币标准。要把工作重点放在加强管理、减少浪费和发展自种自养上。要安排一部分老残犯为犯人食堂从事养猪、种菜等副食生产劳动，不提假定工资，所得实物全部划归犯人食堂，干警、家属一律不得占用。
十一、省（区、市）劳改局每年都要从劳改业务费的狱政业务费项目中安排部分资金用以改善技术装备。各类技术装备都必须为监管改造工作服务，由专门机构或监管工作机构统一掌握管理。
十二、进一步完善管教、生产双承包责任制。监管改造指标为保证指标，生产指标为承包指标。监管改造指标没有完成的，应当减、扣单位提取的奖金，不能以生产指标折抵监管改造指标。发生重大事故的，除按法纪、政纪查处外，还应对单位给予经济处罚。对监管改造工作在某些方面作出突出成绩的，应当发给单项奖。
附：纠正违法通知书、消除隐患通知书式样及说明
印制说明
一、《纠正违法通知书》和《消除隐患通知书》（以下简称《通知书》）均用标准八开纸张印制，规格尺寸见式样。
二、单位名称。劳改局（分局）使用的《通知书》，印××省（自治区、市）劳改局（分局）名称。劳改单位使用的，一律印对内名称。如××省（自治区、市）××监狱（劳改队）。
三、《通知书》的文号，“管纠”、“管通”前面为单位简称。（ ）内填年份，具体编号请各地自行决定。