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)
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).
兰泉员工关系室(33)
《社会保险法》实施后的十大推进
《社会保险法》将于2011年7月1日正式实施,《社会保险法》的实施对社会保险事业而言笔者认为将在十个方面有重大推进,但推进的同时又存在诸多问题,需要进一步的制定相关细则促进十大推进的实施。
一、企业职工平等地缴纳社会保险
虽然早在1985年开始缴纳养老保险,但社会保险整个进程并没有做到让企业职工平等地缴纳社会保险。一方面是城乡身份,不能让农民工缴纳社会保险;另一方面地区差别让一些省市实施的外来人员综合险,让外来人员不能同本地人一样缴纳社会保险。社会保险法的实施将打破上述不平等的规定,让企业职工无论城乡、无论地区平等地缴纳社会保险。
由于社会保险法进程上的诸多历史问题,也将让今后的社会保险转移接续上存在三个方面需要突出解决的问题:
1、缴纳外来人员综合险人员的养老保险如何转移统筹基金,医疗、失业保险如何计算缴费年限?
2、各地开始缴纳医疗保险时间不同,转移中如何认定转移人员的缴费年限?
3、各地实施国法[1997]26号文时间上不同,如何避免转移人员在转出地能够获得过渡性养老金,而在转入地不能获得过渡性养老金?
二、补缴社会保险可以依法向人民法院起诉
根据最高人民法院审理劳动争议案件司法解释三规定,由于认定社会保障行政部门和缴费义务主体之间是一种管理与被管理的行政法律关系,因而补缴社会保险人民法院不予受理。
《社会保险法》第八十三条规定全面否认了上述司法解释,规定了补缴社会保险即可申请仲裁后提起诉讼,也可以向社保行政部门举报,由社保行政部门责成用人单位补缴社会保险。
三、病残津贴的设立
职工因病或非因工致残完全尚失劳动能力情况经常出现,由于未达到病退年龄如单位效益较好,则由用人单位支付生活费;如单位效益不好或者没有用人单位,只能由亲朋好友进行资助;如没有资助的话,只能申请低保。
现在通过社保机构领取伤残津贴,一方面能够更方便地获得生活保障,另一方面可以减轻用人单位、亲朋好友及民政部门的压力。
到目前为止,伤残津贴的标准一直没有出台。同时还要担心的是伤残津贴的出台,是否代表病退规定也将被取消,而到了法定退休年龄才能领取养老金。
另外领取病残津贴人员是否还要继续缴纳社会保险,通过什么途径获得医疗保障,都需要出台相关规定加以明确。
四、规定缴纳养老保险不足15年人员的处理办法
社会保险对缴纳人员不足15年人员的处理办法,从人保部《实施若干规定》(征求意见稿)看总的思想是按当地规定进行补缴,补缴仍不足15年申请转入新型农村社会养老保险或者城镇居民养老保险,不愿补缴也不愿转入人员可申请退保。
该意见也存在以下几个问题需要全面予以解决:
1、补缴不足15年人员,申请转入新型农村社会养老保险或者城镇居民养老保险是否也要满足缴纳15年的条件?
2、由于基本养老保险的缴费基数高于新型农村社会养老保险或城镇居民养老保险,是否存在折算的问题?
3、补缴不足15年人员申请转入新型农村社会养老保险或城镇居民养老保险后,实际领取的养老保险待遇低于最低生活保障标准部份是否由新型农村社会养老保险或者城镇居民养老保险机构补足差额还是由民政部门补足差额?
五、失业人员不缴纳基本医疗保险费
失业人员失业期间不缴纳基本医疗保险费,是否存在前提条件?即在失业期间缴纳基本养老保险后,才能享受基本医疗保险待遇。还是在失业期间即使不缴纳养老保险,只要失业人员提出缴纳基本医疗保险的要求,失业人员就可在不缴纳基本医疗保险费的情况下,享受基本医疗保险待遇。
六、建立医疗、工伤保险费用先行支付制度
《社会保险法》第三十、四十、四十一条虽然规定了医疗、工伤费用,在责任人不支付(不明确)的情况下社会保险基金先行支付的制度。但在医疗保险中如何确定第三人不支付或者无法确定第三人是没有具体规定的。工伤保险中同样对未依法缴纳工伤保险的用人单位或者第三人不支付、无法确定第三人的情况也没有具体规定。
由于上述两种费用都是在紧急情况下支付的,如果不及时支付职工的生命安全将得不到有效保障。
因而对先行支付的情形认定以及先行支付的程序规定,将是先行支付制定如何落实的关键。不然社保部门要么可能被骗保,要么工作不力可能受到未得到及时医治职工及家属或者社会舆论的一致谴责。
七、职工未就业配偶享受生育医疗费用待遇
职工未就业配偶按照国家规定享受生育医疗待遇,这里的国家规定泛指什么?从人保部学习培训统一资料看,是指在城镇居民基本医疗保险或者新型农村合作医疗中享受这一待遇。
但现实情况为城镇职工一般都在个人流动窗口缴纳社会保险,也不可能同时缴纳两种不同形式的医疗保险。在这种情况下由于该费用是由生育保险基金支付,职工未就业配偶生育费用待遇由男方单位申报将是比较现实的报销方式。否则将出现职工未就业配偶为获得生育费用待遇要么缴费两种不同性质的医疗保险,要么在个人流动窗口不缴纳医疗保险,改在所在社区申报城镇居民基本医疗保险,这将对职工未就业配偶缴纳基本医疗保险年限将造成一定的影响。
八、确定个人社会保障号码为公民身份证号码
这一做法将与国际惯例接轨,这一规定的实施也得利于公民身份证正规化的结果。但又不得不认识到的是,到目前为止公民身份证号码重复的人员还在100万左右。如何将个人社会保障号码与公民身份证号码一致,并在全国范围内成为单一号码,这是社保、公安部门共同努力的目标。
九、确定社保经办机构定期将社会保险缴纳情况邮寄职工的义务
大学集体户口的设立,导致现在企业招收的非本地员工出现了户籍与实际居住地不同的现状,再加上这类职工流动性比较大,要想让社保经办机构定期将社会保险缴费情况邮寄给他们将是一个很大的难题。如何确定职工的邮寄地,这不仅仅是维护员工知晓其社会保险缴费情况的保障,这也是今后建立职工信用制度的基础。
现在已实施的公民居住证,虽然也是确定职工实际居住地办法之一,但社保与公安部门共同分享该系统需要相关部门的努力,而社会保险全国统一查询系统的建立将是社会保险缴费情况定期邮寄制度实施的真正保障。
十、加大了对骗保处罚力度
《社会保险法》对骗保行政处罚的加强对遏制骗保有一定的促进作用,但真正做到遏制骗取社保基金关键在于行政处罚与刑事责任相结合。到目前为止《刑法》并没有将“骗取社保基金罪”列为专门的罪名,而是按诈骗罪追究骗保人员的刑事责任。由于诈骗罪定罪的数额较高(至少5000元以上),造成骗保人员实际追究刑事责任的较少。
这也使得现阶段骗取社保基金的情况在各地频频发生,让社保部门防不胜防。只有专门设立“骗取社保基金罪”,确定追究刑事责任不同情形,才能从根本上保证社保基金的正常运行。