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为了贯彻执行《中共中央关于科学技术体制改革的决定》和《国务院关于科学技术拨款的暂行规定》,推动科研事业费拨款制度改革的进展,促进科学技术工作面向经济建设,增强科研单位自我发展和自我武装的动力与活力,促进科研单位逐步向经济自立和经费自给过渡,根据科学技术活动和科研单位的特点,现对科研单位征收奖金税问题通知如下:一、独立的科研单位,按其主要从事科学技术活动的特点,划分为技术开发类型,基础研究类型,社会公益事业研究类型。技术开发类型的科研单位逐步推行技术合同制,基础研究类型的科研单位逐步实行科学基金制,社会公益事业研究类型的科研单位实行经费包干制。为了实现分类管理,对于各类的科研单位,实行发放奖金免税限额与减少
In order to implement the “Decision of the CPC Central Committee on the Reform of Science and Technology System” and the “Provisional Regulations of the State Council on Science and Technology Appropriations”, promote the progress of the reform of the funding system for scientific research funds, promote scientific and technological work for economic development, and enhance the self-development of scientific research units Self-armed forces and vitality, and promote scientific research units to gradually self-reliance and financial self-funding transition, according to the characteristics of science and technology activities and scientific research units, research institutes now levying bonus tax issues are as follows: First, an independent research institutes, according to their main The characteristics of engaging in science and technology activities are divided into types of technology development, types of basic research, and research types of social welfare undertakings. Scientific research units of technological development types will gradually implement the technology contract system. Scientific research units of the basic research type will gradually implement the scientific fund system and the research institutes of the social public welfare type research institutes will implement the cash-to-go system. In order to achieve classification management, for all kinds of scientific research units, the implementation of bonuses to grant bonus limits and reduce