热门站点| 世界资料网 | 专利资料网 | 世界资料网论坛
收藏本站| 设为首页| 首页

厦门市关于扶持高新技术产业发展的若干规定

作者:法律资料网 时间:2024-07-22 22:17:25  浏览:8995   来源:法律资料网
下载地址: 点击此处下载

厦门市关于扶持高新技术产业发展的若干规定

福建省厦门市人民政府


厦门市关于扶持高新技术产业发展的若干规定
厦门市人民政府




为了贯彻落实《福建省人民政府关于推进高新技术产业发展的若干政策规定》和《中共厦门市委、厦门市人民政府关于贯彻中共中央、国务院关于加速科学技术进步的决定的若干意见》,加大对信息技术、生物技术、新材料技术等高新技术产业的扶持力度,实现把厦门市建成高新技术
产业基地的战略目标,现作若干规定如下:
一、加大财政支持力度,建立多元化投资机制。按《厦门市科学技术进步条例》,继续增强财政对科技的投入,逐年扩大科技三项经费规模,到2000年达到预算内财政支出的2%。在安排贷款、股票上市、发行债券时优先考虑高新技术企业和项目。
二、组建高新技术产业科技风险投资公司,为高新技术产业发展提供担保和股权投资。
三、对新认定的高新技术企业实行两年免征所得税,三年减半征收所得税的优惠。
四、企业按规定减免所得税期满后,当年出口产品产值达到当年产品产值的70%以上的企业经财政部门核实并经市科学技术委员会审批,财政部门给企业返还企业当年所上缴的所得税的30%。
五、高新技术企业引进技术的消化吸收项目投产后,不论该企业以前是否享受过所得税减免优惠,经市科学技术委员会认定,财政部门批准,对该项目所获利润由财政部门返还所征收的三年的所得税。
六、高新技术企业和高新技术产品的增值税,可以上一年为基数,新增增值税的地方分成部分,从1998年起(新认定的高新技术企业和高新技术项目从被认定之年算起)三年内由市财政部门按50%的比例返还企业。
七、我市高新技术企业自行开发,经市科学技术委员会鉴定达到国内先进水平,并具有重大推广应用价值的计算机软件,年销售额达到1000万元以上的,三年内由市财政部门对该产品新增增值税的地方分成部分按80%的比例返还。
八、第六、七条所规定的返还增值税的优惠不得重复计算。企业同时符合几项返还条件的,只能选择享受其中一项优惠。
九、高新技术企业可按当年销售额的3%至5%提取技术开发费,其中对集成电路、程控交换机、软件和电子计算机等四种产品提取比例可达到10%。所提取的技术开发费用当年未使用完的,余额可结转下一年度,实行差额补提,但须在下一年度当年使用完毕。
十、高新技术企业和高新技术项目奖励和分配给员工的股份,凡再投入企业生产经营的,不征收个人所得税;已实行分红或者退股的,摈分红或者退股的数额计征个人所得税。
十一、高新技术企业和高新技术项目根据需要,按有关文件规定,可以对生产和科研设备采取加速折旧的方法,促进企业设备更新和技术改造。
十二、对高新技术企业和高新技术项目的用地,经市科学技术委员会认定,市土地管理部门批准,免收土地使用费。
十三、市有关部门对高新技术企业和高新技术项目所需科学技术人员,在调干调工、毕业生分配、入户等方面给予优先考虑。凡在高新技术企业任职三年以上,具有本科以上学历的专业技术骨干,由企业申请,人事、劳动部门审查合格后给予入户指标。
十四、简化高新技术企业和高新技术项目的有关人员因业务出国、出境审批手续。
十五、国家税收政策若有重大调整,本规定有关条款将相应给以调整。
十六、本规定适用于经市科学技术委员会认定的高新技术企业,本规定由市科学技术委员会负责解释。
十七、本规定自1998年9月1日起执行。原有的规定凡与本规定相抵触的均以本规定为准。



1998年8月3日
下载地址: 点击此处下载

关于回国(来华)定居专家工作有关问题的通知

人事部


关于回国(来华)定居专家工作有关问题的通知

人专发〖1995〗36号
1995-3-27


  各驻外使、领馆、团、处:

  党的十一届三中全会以来,旅居国外的华侨、华人和台湾、港澳同胞中的一些 科技专家陆续回国(来华)定居工作。这些专家多数在欧美等经济发达国家学习并 取得博士或硕士学位,他们回来后大部分安排在高教或科研岗位工作,许多人已成 为本单位学术、技术带头人,不少人做出了突出贡献。这些专家知识新、年纪轻, 他们回国(来华)定居工作,带动了我国一些新学科领域的发展,有的还填补了国 内空白。1992年,3位回国定居工作的专家被增选为中国科学院院士, 还有不少做出突出贡献的回国(来华)定居工作专家先后享受到政府特殊津贴。

  党中央、国务院十分重视科技专家回国(来华)定居工作。国内有关部门和驻 外使、领馆的领事、教育、科技、文化部门为推荐、引进科技专家回祖国服务也做 了许多细致的工作。最近,国务院办公厅转发了人事部、财政部《关于来华定居工 作专家工作安排及待遇等问题的规定》(国办发[1994]102号), 适当提高了来华 定居工作专家的生活待遇。为贯彻落实文件精神,进一步做好吸引海外专家、学者 回国(来华)定居,为祖国社会主义建设事业服务的工作,现将有关问题通知如下:

  一、旅居国外的华侨、华人和台湾、港澳同胞中的科技专家回祖国大陆或来华 定居工作,由人事部审批,具体工作由人事部专家司负责。

  二、回国(来华)定居工作的科技专家是指:具有大学本科毕业以上学历,并对某一门学科有专门研究或擅长某项技术的人才。为适应我国科技和经济事业的发展,我们的工作对象重点是那些在科学技术或其他领域做出显著成绩、学有专长、有真才实学的优秀人才,以及其研究和工作领域处于国际领先地位、有发展前途的、我国急需的青年尖子人才。请各驻外使、领馆有针对性地物色一批国内急需的微电子、信息、生物、新材料、航空航天、自动化、新能源、激光和海洋等高新技术领域或经济、金融、贸易、法律等社会科学方面的人才,并及时向国内推荐。

  三、旅居国外的华侨、华人和台湾、港澳同胞中的科技专家申请回国(来华)定居工作,具体程序为:先由本人填写《回国(来华)定居工作申请表》(表样见附件),再由受理的驻外使、领馆审核提出意见,并将《申请表》和能反映其学历、经历、专长等有关材料及近期身体健康检查证明,一并报送人事部专家司;待国内为其安排好工作和生活等事项,并经批准后再通知申请人。对申请回国(来华)定居工作的专家,应热情地向他们介绍国内改革、开放和经济建设的形势及国内对人才的需要情况,同时也要把各种困难充分地向他们讲清楚,请他们认真考虑;要详细了解他们的要求、业务水平及身体健康状况;对有条件的,可建议他们先自费前来对国内的工作和生活情况做些了解,以便为定居工作做好必要的准备。

  四、对新中国成立以后,特别是1966年以来,从中国大陆去国(境)外留学(包括公费、自费)、现留居国(境)外已取得居住证件或加入外国国籍的科技专家,对其中我国急需的优秀人才,我们要积极争取和吸引他们回国(来华)服务。如其愿意回国(来华)定居工作,可参照上述做法按规定程序由驻外使馆教育处确认为优秀技尖人才并签署意见,经国家教委外事司审核后,报人事部专家司。凡经批准回国(来华)定居工作的,享受国办发〖1994〗102 号文件所规定的回国(来华)定居工作专家待遇。

  请各有关驻外使、领馆与国内有关部门密切配合,共同做好此项工作。工作中有何情况和问题,请及时函告人事部专家司。


国务院关于中外合资经营企业外汇收支平衡问题的规定(附英文)(已失效)

国务院


国务院关于中外合资经营企业外汇收支平衡问题的规定(附英文)

1986年1月15日,国务院

第一条 为鼓励外国合营者在中国境内兴办中外合资经营企业,促进其外汇收支平衡,以利于生产经营和外国合营者将所得合法利润汇往国外,特制定本规定。
第二条 中外合资经营企业生产的产品应多出口,多创汇,做到外汇收支平衡。
第三条 依法批准兴办的中外合资经营企业,其外汇收支需要调剂的,应按照审批权限,分级管理解决。经国家主管机关批准兴办的中外合资经营企业,由国家主管机关负责在全国范围内的中外合资经营企业的外汇收入中调剂解决,也可由国家主管机关同地方人民政府按商定的比例调剂解决。经由国务院授权的或国家主管机关委托的地方人民政府或国务院有关部门批准兴办的中外合资经营企业,由各该地方人民政府或部门负责在所批准兴办的中外合资经营企业的外汇收入中调剂解决。
第四条 对于外国合营者提供先进技术、关键技术生产的尖端产品,或在国际上有竞争能力的优质产品,如国内急需,经主管部门鉴定合格,按国家规定的审批权限和审批程序,经过批准,可在内销比例和内销期限上给予优惠。此项内销,应由产需双方签订合同加以明确。前款企业的外汇平衡方案,按本规定第三条第二款规定由批准机关制订。批准机关制订的外汇平衡方案,应分别按行政序列,送对外经济贸易部或地方经贸部门审查提出意见,报国家计划委员会或地方计划委员会批准后纳入长期或年度用汇计划,予以解决。
第五条 中外合资经营企业生产国内需要长期进口或急需进口的产品,可根据对该项产品的质量、规格要求和进口情况,经国务院主管部门或地方主管部门批准实行进口替代。此项替代,应在双方签订的中外合资经营企业合同或产需合同中加以明确。经贸部门应积极支持国内用货单位同前款中外合资经营企业按国际价格订立购销合同;其用汇方案按本规定第三条第二款规定制订,并分别按行政序列,送对外经济贸易部或地方经贸部门审查提出意见,报国家计划委员会或地方计划委员会批准后纳入长期或年度进口用汇计划,予以解决。
第六条 中外合资经营企业为求得外汇收支平衡,经对外经济贸易部门批准,可利用外国合营者的销售关系,推销国内产品出口,实行综合补偿。但属于国家统一经营的、有出口配额的和应申报领取出口许可证的产品,须报对外经济贸易部特许批准;未经批准,中外合资经营企业不得经营此类产品的出口业务。
第七条 中外合资经营企业未按合同规定完成其所承担的出口和创汇任务,因而造成外汇收支不平衡的,有关机关不承担调剂解决的责任。
第八条 中外合资经营企业销售给经济特区和沿海开放城市的经济技术开发区以外的其他地区有外汇支付能力的企业的产品,经国家外汇管理部门批准,允许以外币计价结算。
第九条 同一外国合营者在中国境内(包括不同地方、不同部门)兴办两个或两个以上的中外合资经营企业,其合法所得的外汇份额有的有余、有的不足时,经国家外汇管理部门批准,可在其所办的各个企业之间调剂解决。前款调剂,应取得合营各方同意。
第十条 经对外经济贸易部门和外汇管理部门批准,外汇收支不能平衡的中外合资经营企业的外国合营者,可将其从中外合资经营企业分得的人民币利润,按《中外合资经营企业法》第七条的规定再投资于国内能够新创外汇或新增加外汇收入的企业,除依法享受退还已缴纳的部分所得税的优惠外,并可从接受该项投资企业新增加的外汇收入中获得外汇,以汇出其合法利润。
第十一条 本规定适用于在中国境内兴办的中外合作经营企业,以及香港、澳门、台湾地区的公司、企业和其他经济组织在内地兴办的合资经营企业、合作经营企业,也适用于华侨投资兴办的合资经营企业、合作经营企业。外国的合营者在中国境内兴办的金融、保险类企业,以及香港、澳门、台湾地区的合营者在内地兴办的此类企业,不适用本规定。
第十二条 本规定发布前的有关中外合资经营企业外汇收支平衡的规定,凡与本规定相抵触的,以本规定为准。
第十三条 本规定由对外经济贸易部负责解释。
第十四条 本规定自一九八六年二月一日起施行。(附英文)

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ISSUE OF BALANCE OFINCOME AND EXPENDITURE IN FOREIGN EXCHANGE OF CHINESE-FOREIGN EQUITY JOINTVENTURES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ISSUE OF BALANCE OF
INCOME AND EXPENDITURE IN FOREIGN EXCHANGE OF CHINESE-FOREIGN EQUITY JOINT
VENTURES
(Promulgated by the State Council on January 15, 1986)
Article 1
These Provisions are formulated for the purpose of encouraging foreign
investors to set up Chinese-foreign equity joint ventures in China and
promoting the achievement of balance of income and expenditure in foreign
exchange of these ventures so as to facilitate their production and
business operations and make it available for foreign partners to remit
abroad their legitimate profits obtained in China.
Article 2
Chinese-foreign equity joint ventures should try to increase export of
their products and generate more foreign exchange and strive to achieve
balance of income and expenditure in foreign exchange.
Article 3
If the income and expenditure in foreign exchange of a Chinese-foreign
equity joint venture which has been set up with approval and in accordance
with the law need to be regulated, the regulation shall be administered
and effected by the authorities at different levels in accordance with
their respective authority for examination and approval. With respect to a
Chinese-foreign equity joint venture which has been set up with the
approval of competent state authorities, the regulation of its income and
expenditure in foreign exchange shall be effected by the competent state
authorities from the foreign exchange revenues of the Chinese-foreign
equity joint ventures throughout the country, or it may also be effected
jointly by the competent state authorities and the local people's
governments in accordance with the percentage agreed upon through
consultation between them. With respect to a Chinese-foreign equity joint
venture which has been launched with the approval of the local people's
government or of the department concerned of the State Council of the
People's Republic of China which has been authorized by the State Council
of the People's Republic of China or entrusted by competent state
authorities to grant the approval, the regulation of its revenue and
expenditure in foreign exchange shall be effected by the local people's
government or the department concerned from the foreign exchange revenues
of the Chinese-foreign equity joint ventures which have been launched with
their approval.
Article 4
Sophisticated products manufactured with advanced technology or key
technology provided by foreign joint venturers or quality products highly
competitive on the international market may be granted preferential
treatment in respect of the percentage and the time limit allowed for
placing them on the domestic market, provided that they are urgently
needed domestically and are proved to be up to standard upon appraisal by
competent authorities and that the granting of such treatment has been
approved in accordance with the power for examination and approval and the
procedures of examination and approval prescribed by the state. The
placing of such products on the domestic market shall be specified in the
contract signed between the manufactures and the party that needs the
products.
The plan for the balance of revenue and expenditure in foreign exchange in
the joint ventures involved in the preceding paragraph of this Article
shall be formulated by the approving authorities in accordance with the
provisions in the second paragraph of Article 3 of these Provisions. The
plan for the balance of revenue and expenditure in foreign exchange thus
formulated by the approving authorities shall, in accordance with the
respective administrative order, be submitted to the Ministry of Foreign
Economic Relations and Trade or the local department of foreign economic
relations and trade for examination and comments and then be submitted to
the State Planning Commission or the local planning commission for
approval, upon which it shall be included into the long-term plan or
annual plan for the use of foreign exchange and put into practice.
Article 5
Products manufactured by Chinese-foreign equity joint ventures which for a
long time have had to be imported or are urgently needed may, in
accordance with the quality and specifications required of the products
and the status of their importation and upon approval by the competent
authorities of the State Council of the People's Republic of China or by
the local competent authorities, be used as import substitutes. Such
substitution shall be specified in the Chinese-foreign equity joint
venture contract signed between the two parties thereto or in the contract
signed between the manufacturers and the party that needs the products.
Departments of foreign economic relations and trade shall give active
support to the domestic units that are users of the products and encourage
them to sign purchase and sale contracts with the Chinese-foreign equity
joint ventures referred to in the preceding paragraph in accordance with
the prices prevailing in the international market. The plans for the use
of foreign exchange for these units shall be formulated in accordance with
the provisions in the second paragraph of Article 3 of these Provisions.
The plans thus formulated shall, in accordance with the respective
administrative order, be submitted to the Ministry of Foreign Economic
Relations and Trade or the local departments of foreign economic relations
and trade for examination and comments and then be submitted to the State
Planning Commission or the local planning commissions for approval, upon
which they shall be included in the long-term plans or annual plans for
the use of foreign exchange and put into practice.
Article 6
In their efforts to seek a balance of revenue and expenditure in foreign
exchange, Chinese-foreign equity joint ventures may, upon approval by
departments of foreign economic relations and trade, make use of the
foreign joint venturers' marketing relations to promote the export of
domestic products and achieve comprehensive compensation. But with respect
to the products which are under the State's centralized management, or for
which export quotas are set, or for which an export licence is to be
applied for and obtained, they shall be exported only with the special
permission of the Ministry of Foreign Economic Relations and Trade. In
default of such special permission no Chinese-foreign equity joint
ventures may engage in the export business of these products.
Article 7
If a Chinese-foreign equity joint venture fails to fulfil the tasks of
export and bringing in foreign exchange earnings it has undertaken in
accordance with the stipulations of the contract, thus causing an
imbalance of revenue and expenditure in foreign exchange, the authorities
concerned shall not be held responsible for the regulation thereof.
Article 8
The products sold by Chinese-foreign equity joint ventures to enterprises
which are located in areas other than the Special Economic Zones and the
Economic and Technological Development Areas of the Open Coastal Cities
and which are capable of making payment in foreign exchange shall, upon
approval by the state departments for control of foreign exchange, be
permitted to be priced and settled in foreign exchange.
Article 9
With respect to a foreign joint venturer who has set up two or more
Chinese-foreign equity joint ventures inside China (including those in
different localities and different sectors), the legitimate share of
foreign exchange the venturer is entitled to receive, in case of surplus
in one venture but deficit in another, may, upon approval by the state
department for control of foreign exchange, be regulated between the
ventures the venturer has set up.
The regulation referred to in the preceding paragraph shall be subject to
the consent of all the parties to the joint ventures.
Article 10
Foreign joint venturers in Chinese-foreign equity joint ventures who fail
to achieve a balance of revenue and expenditure in foreign exchange may,
upon approval by the departments of foreign economic relations and trade
and departments for control of foreign exchange, re-invest the share of
profit in Renminbi that they have received from the ventures in domestic
enterprises that are capable of bringing in or increasing foreign exchange
earnings in accordance with the provisions in Article 7 of the Law of the
People's Republic of China on Chinese-foreign Equity Joint Ventures and
may, in addition to enjoying the preferential treatment of getting part of
their paid incomes taxes refunded, obtain foreign exchange from the newly
increased foreign exchange revenues of the enterprises which have accepted
their investments and remit abroad their legitimate profit.
Article 11
These Provisions shall apply to the Chinese-foreign equity ventures
established inside China and to the joint ventures and contractual joint
ventures set up on China's mainland by companies, enterprises and other
economic organizations in the regions of Hong Kong, Macao and Taiwan. They
shall also apply to the joint ventures and contractual joint ventures set
up with investments by overseas Chinese.
Financial and insurance enterprises established inside China by foreign
joint ventures and enterprises of the same kind set up on China's mainland
by joint ventures from the regions of Hong Kong, Macao and Taiwan shall
not be governed by these Provisions.
Article 12
Where provisions existing, before the promulgation of these Provisions,
concerning the question of the balance of revenue and expenditure in
foreign exchange are in conflict with these Provisions, the latter shall
prevail.
Article 13
The Ministry of Foreign Economic Relations and Trade shall be responsible
for the interpretation of these Provisions.
Article 14
These Provisions shall go into effect on February 1, 1986.



版权声明:所有资料均为作者提供或网友推荐收集整理而来,仅供爱好者学习和研究使用,版权归原作者所有。
如本站内容有侵犯您的合法权益,请和我们取得联系,我们将立即改正或删除。
京ICP备14017250号-1