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目前,国务院各部门技术开发类型科研单位正在逐步实现事业费减拨到位,各省、市属技术开发类型科研单位也将陆续实现事业费减拨到位。一些部门和单位要求对技术开发类型科研单位减拨事业费基本到位后的单位性质问题予以明确。国家科委、财政部、国家税务局以国科发财字(90)第646号颁发“关于技术开发类型科研院所的单位性质的通知”,简介如下: 一、技术开发类型科研单位实现事业费减拨到位后,科研单位本身的事业性质不变,其人均二个半月基本工资的专项奖励和离退休金补助,按规定仍由国家财政继续拨付。国家对科研事业单位的财务和税收管理的有关规定仍继续执行。
At present, the scientific research units of various types of technology development under the State Council are gradually realizing the reduction of their business expenses. Scientific research units of various types of technology development in all provinces and municipalities will also gradually reduce their operating expenses in due course. Some departments and units demanded clarification on the nature of the units after the research and development institutes of the type of technology development were basically reduced their operating expenses. The State Science and Technology Commission, the Ministry of Finance and the State Administration of Taxation issue the Notice on the Nature of Units of Scientific Research Institutes of Technological Development Type issued by No. 646 of Guo Ke Fa Cai Zi (90). The brief introduction is as follows: I. Types of Technology Development Scientific research units realize business expenses After the reduction of the allocated amount, the nature of the scientific research unit itself will remain unchanged. The special reward and retirement allowance of two and a half months’ basic salary per capita will continue to be appropriated by the state finance according to the regulations. The relevant provisions of the state on the financial and tax administration of scientific research institutions continue to be implemented.