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各省、自治区、直辖市和计划单列市地方税务局,宁夏、西藏自治区国家税务局:根据国务院关于行政审批制度改革工作要求,现对取消促进科技成果转化暂不征收个人所得税审核权的有关问题通知如下:一、《国家税务总局关于促进科技成果转化有关个人所得税问题的通知》(国税发[1999] 125号)规定,科研机构、高等学校转化职务科技成果以股份或出资比例等股权形式给予个
Inland Revenue Department of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, State Administration of Taxation of Ningxia and Tibet Autonomous Regions: In accordance with the requirements of the State Council on the reform of the administrative examination and approval system, we hereby notify you of the relevant issues concerning the cancellation of the right of review of personal income tax temporarily for the transformation of scientific and technological achievements : I. Circular of the State Administration of Taxation on Issues Concerning the Promotion of Individual Income Taxes on the Transformation of Scientific and Technological Achievements (Guo Shui Fa [1999] No. 125) stipulates that scientific research institutions and institutions of higher learning may convert their positions in scientific and technological achievements into shareholdings in the form of shares or capital contributions