loans with the related
specialized bank and for tax reduction or exemption with taxation
departments on the strength of the technical contract registration
certificate issued by the technical contract registration organization.
If the parties concerned are independent units, they may give awards to
individuals who have accomplished the technical results in compliance
with related stipulations of Article 6 of the Technical Contract Law and
these regulations and according to gains derived from using, assigning
or transferring the technical results.
Article 128 The "award" mentioned in Article 6 of the Technical Contract
Law refers to bonus given by a unit to accomplishers of technical
results according to the gains made from using technical results or
executing a technical development contract, a technical transfer
contract, a technical consultation contract or a technical service
contract in compliance with relevant state provisions.
The award money should be listed as expenditure from profits, prices
money from assigning technical results, remuneration or use fees. Prize
money is not included in the total amount of bonus of a unit and is
therefore not taxable. But individual income should be taxed according
to law.
Article 129 The people's governments of provinces, autonomous regions
and municipalities may set their own amount and proportion of awards in
line with their respective conditions.
Article 130 If the parties concerned violate the state secrecy
regulations or leak state important scientific and technological
secrets, they should be given administrative punishment by their own
units or by the department in charge at a higher level. Those who resell
technical contracts at a profit or conclude false contracts in order to
obtain scientific and technological loans or expenses for illegal
business, retain profits, evade tax and hand out bonuses
indiscriminately should be given administrative punishment by the
industrial and commercial administrative organizations, taxation
organization, auditing organizations or departments in charge at a
higher level. If the case is serious enough to constitute a crime, the
criminal responsibility should be affixed on those persons directly
responsible by judicial organizations.
CHAPTER IX SUPPLEMENTARY PROVISIONS
Article 131 If a technical contract is concluded before the execution of
the Technical Contract Law and it is still being performed after the
present regulations come into force, the Technical Contract Law and the
present regulations may apply if the parties concerned reach a written
agreement.
Article 132 The measures for the implementation of a technical contract
concerning national defence should be worked out separ上一页 [1] [2] [3] [4] [5] [6] [7] [8] 下一页
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