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).
关于加强农村“青年之家”建设的通知
中共中央宣传部、共青团中央、农牧渔业部、文化部、广播电影电视部、国家教委、国家体委、全国妇联
中共中央宣传部、共青团中央、农牧渔业部、文化部、广播电影电视部、国家教委、国家体委、全国妇联关于加强农村“青年之家”建设的通知
(一九八六年六月十六日)
各省、自治区、直辖市党委宣传部，团委，农牧渔业厅(局)，文化厅(局)，广播电视厅(局)，教委，体委，妇联：
随着农村经济体制改革的深入，广大农民，特别是农村青年对精神文化生活有了新的、更高的需求。几年来，在各级党委的领导和各部门的支持下，不少地区已把“青年之家”等农村文化活动阵地的建设纳入了当地建设文明村(镇)的规划之中，从而使它得到了比较迅速的发展。一些省、市建立青年文化活动阵地的村(镇)已达百分之六十以上。它们越来越吸引着农村青年，成为农村社会主义精神文明建设的一个重要阵地。但是，从全国范围来看，发展很不平衡，与农村两个文明建设的要求不相适应。相当一部分农村缺乏文化活动设施，青年农民的文化生活十分贫乏，一些地方封建迷信、赌博活动泛滥，诲淫诲盗制品和低级庸俗的东西趁虚而入，严重损害着农村青少年的身心健康。为了促进农村两个文明建设，用社会主义的思想文化占领农村阵地，应该动员农村各方面的力量加强“青年之家”和各种文化活动阵地的建设。
一、要充分认识建设农村“青年之家”的重要性和必要性，把它作为农村建设社会主义精神文明的一件实事来办。农村青年是农村建设的主力军，提高我国当代农村青年的精神文化素质，不仅对建设文明、富裕的社会主义新农村至关重要，而且对逐步把我国建设成为高度文明、高度民主的社会主义现代化国家也具有战略意义。建设“青年之家”正是实现这项任务所采取的一项适合农村青年自我教育、自我提高的活动形式，它同农村中的其它文化活动阵地，如民兵之家、业余学校、文化室、妇女之家、广播电视室、体育俱乐部等等，互相配合、密切协同，成为农村基层进行社会主义精神文明建设的重要阵地，这对已经富裕起来或正在为脱贫致富奋斗的农民的开阔视野，增长才干，更好更快地致富，都是需要的。通过“青年之家”开展的丰富多彩的活动，还可以吸引、团结广大青年农民，引导他们摆脱愚昧落后的思想和陋习，自觉抵制一切腐朽的剥削阶级思想意识的侵蚀，丰富精神文化生活，发扬社会主义新道德、新风尚。因此，加强“青年之家”建设，是把精神文明建设和培养有理想、有道德、有文比、有纪律的一代新型农民的任务落实到实处的具体措施之一，它符合广大农村青年的愿望和要求，应该受到各级领导、尤其是农村基层组织和各有关方面的充分重视和积极支持。
二、要努力把“青年之家”办成思想政治教育的阵地、科技文化学习的课堂、致富信息交流的窗口和文娱体育活动的场所。在思想教育方面，要经常对农民进行形势任务和党的方针政策教育，进行集体主义、共产主义思想教育，组织青年农民为本地两个文明建设献计献策，倡导文明村风，普及法律常识，反对封建迷信、赌博活动，抵制包办、买卖婚姻和婚事大操大办等旧习；在科技文化学习方面，要及时介绍和传授先进、实用的生产技术知识，开展业余文化补习活动，进行应用技术培训和科普教育；在致富信息交流方面，通过阅读各种报刊，向全村农民输送商品信息，组织交流商品生产和经营致富的经验，开辟生产、经营门路，讨论并提出因地制宜的致富措施；在文娱体育活动方面，根据条件建立电视或文娱活动室，经常开展各种有益身心健康的文娱体育活动，利用农闲和节假日，组织为当地农民喜闻乐见的、丰富多彩的文艺表演和体育比赛，建立报刊、图书的阅览室，吸引青年广泛开展读书、评书活动，组织兴趣活动小组。以上内容，是对“青年之家”活动发展的总的要求，各地可结合实际情况，先从急需的活动内容做起，逐步创造条件，增添新项目，扩大服务对象，使之向综合性的多功能的活动阵地的方向发展。
三、农村“青年之家”的建设，要坚持为广大农民服务、为建设两个文明服务的宗旨。要避免只讲物质条件和形式，忽视开展活动和发挥阵地作用的倾向，更不要片面追求阵地数量和在物质条件上搞攀比。“青年之家”建设要在不断拓宽活动领域、丰富活动内容、壮大活动积极分子队伍的基础上固巩、提高。衡量一个“青年之家”办得好不好，设施器材等外部条件固然不可少，但更重要的是看它是否团结和引导广大农村青年促进了文明村风的建设，真正有利于“四有”青年的培养，对当地的经济文化发展起了推动作用。因此，各地“青年之家”的建设规模、活动内容和形式以及管理方法，都要因地制宜、勤俭办事、讲究实效。经济条件差的地方可以因陋就简，逐步发展。在乡村企业发展起来的地区，也可依托乡村企业创建“青年之家”，
四、建设农村“青年之家”是一项基础性的事业性工作，在各级党委和政府的统一领导下。各有关部门和人民团体要发挥自己的特点和优势，互相协作配合，共同把这项事业办好。要把建设“青年之家”活动纳入文明村(镇)建设的规划和考核标准之中，保证和督促检查它的发展规划的落实。要及时研究处理在建设、使用和管理中出现的一些问题，帮助解决实际困难。农业、文化、教育、广播电影电视、体育、司法等部门，要对“青年之家”的业务辅导、骨干培训、图书管理、活动示范、器材维修等工作，加以指导和扶持，尽可能提供便利条件。民兵、妇女等组织，也要关心、支持或参与“青年之家”的建设。共青团组织要发挥“青年之家”的组织者和管理者的作用。团组织要动员和组织团员青年积极参加创办“青年之家”，开展各项活动，培养和发展壮大活动积极分子队伍，及时总结推广先进典型经验，使“青年之家”的建设逐步提高水平，在农村两个文明建设中发挥应有的作用。
