要计算科研单位横向技术性收入酬金的提取额,必须先明确横向课题净收入的概念。横向课题的净收入,指技术拥有方依据技术合同取得的技术使用费中扣除在履行合同过程中所支付的试验、交通、能源、劳务、设备安装、文件制作、管理费等,提供技术以外的开支后所剩余的纯技术所得。技术拥有方在提供技术合同时,交付新产品,新设备的还应扣除设备的成本,有些技术合同,转让方除转让不可分割的组成部分,其所得可以计入技术转让净收入。但转让方在技术转让后,承担为受 To calculate the amount withdrawn from the horizontal technical income remuneration of research institutes, the concept of net income of the horizontal subject must be clarified first. The net income of a horizontal project refers to the deduction of the technical fees collected by the technology owner from the technical contract from the experimental, transportation, energy, labor, equipment installation, document production and management fees paid during the performance of the contract, Expenditure after the remaining purely technical income. When the technology owner delivers the new product while providing the technology contract, the cost of the equipment should be deducted. In some technical contracts, the transferor may transfer the integral part of the transfer, and the proceeds can be included in the net income from the technology transfer. However, the transferor after the transfer of technology, bear as the subject