共青团中央关于加强街道系统共青团工作的意见
共青团中央
共青团中央关于加强街道系统共青团工作的意见
(一九八五年二月一日)
共青团各省、自治区、直辖市委:
城镇街道是我国城市最基本的构成单位。城镇街道的集体企业青年、待业青年和个体青年劳动者中的共青团工作,是全团工作不可缺少的重要组成部分。加强街道系统共青团工作,对于培养和造就一代具有开拓和创造精神的青年人才,促进城市经济改革具有不可忽视的重要意义。
党的十一届三中全会以来,城市经济体制和劳动就业制度的改革,为城市经济的发展和城镇青年就业开辟了新的天地,同时也给城镇街道团的工作提出了新的课题。一方面,“三结合”就业方针改变了城镇青年原有的就业结构。随着集体经济和个体经济的迅速发展,生产联社和劳动服务公司的大量涌现,全国城镇初、高中毕业生中的绝大多数已从过去主要由国营企业安排工作变为主要在集体企业和个体经济中就业,以及被吸收到各种形式的劳动培训组织中去。另一方面,城镇街道青年的数量急剧增长。据初步统计:目前全国街道系统的青年约有三千万人,相当于五十年代的八至十倍,并且继续以每年二百余万人的速度增长,这种趋势可能要持续到本世纪末。在街道集体企业中,青年的比例已超过百分之七十,个体青年也已突破六十万人。
与迅速发展的城市经济改革和不断扩大的城镇街道青年队伍相比,街道系统团的工作明显地落后于现实生活的要求,是一个亟待加强的薄弱环节。相当多数的街道团组织尚未建立系统领导,团的工作上下断线,信息不通,职责不清,团员发展工作缓慢,严重地影响着团组织作用的发挥。
为了切实加强街道系统团的工作,尽快打开街道团的工作局面,现就有关问题提出如下意见:
一、关于分管部门。各团省、自治区、直辖市委要重视街道团的工作,认真研究在以城市为重点的经济体制改革中街道团的工作遇到新的情况、新问题。要明确分管部门,设立专职干部负责这项工作。城镇街道团的工作一般应归属于团省、自治区委青工部。直辖市和省会城市团委可设立街道青年部。各省会城市的街道青年部在业务上除接受团省、自治区、直辖市委的领导外,可直接与团中央青工部街道青年处联系。
二、关于在个体青年中建立健全团的组织。为了加强对个体青年经营、学习、生活诸方面的引导,经常有效地开展团的活动,个体青年中的团组织,原则上以设立在个体劳动者协会组织内为宜。暂时没有个体劳动者协会的地区,可将个体青年的团组织设立在工商行政管理部门,由工商行政管理部门的团组织临时代管。
在个体青年中要加强团的组织发展工作,及时把那些勤劳致富、遵守国家法令,具备团员条件的个体青年吸收到团内来,以扩大团的队伍。专职团干部的选配,既可从优秀的个体青年中选拔,也可以采取招聘的办法。
三、关于街办企业、集资企业和劳动服务公司的共青团工作。街办企业和集资企业团的工作归所在区团委和所在街道团委领导。各区劳动服务公司团的工作归团区委领导。各企业、事业单位的劳动服务公司团的工作则隶属于所在单位的团委。要抓紧几年来新办企业和各种劳动培训中心的团组织筹建工作,大胆吸收有开拓、创新精神的青年到团的领导岗位上来。街办集体企业的专职团干部一般应在单位选拔,编制和工资仍在本单位。
四、关于待业青年中的团员管理。目前在待业青年中,一是要建立健全待业青年的团组织,对从学校转入街道的待业青年中的团员,街道团委应及时与学校联系,统一办理团员关系接转手续。二是要加强对做临时工的团员的组织管理。团员做临时工三个月以上,应将组织关系转到用工单位,用工单位的团组织可按照实际情况将其编入正式职工支部,或单独编为支部。用工单位无法接受临时工团员组织关系的,应在团员回街道团组织过组织生活时给予时间上的方便和其他方面的支持。
五、关于街道团的活动经费。考虑目前街道团的活动经费来源困难,街道、集体企业和个体团组织收缴的团费暂时不再上交。今后,除了上级团委积极开辟渠道解决部分活动经费外,基层团的组织还可组织青年义务参加承包劳动,所得收入用以开展团的活动。
共青团中央
一九八五年二月一日
财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)
财政部
财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)
1982年12月13日,财政部
根据外国企业所得税法第十一条和外国企业所得税法施行细则第二十七条的规定,外国公司、企业和其它经济组织在中国境内没有设立机构,而提供在中国境内使用的专有技术所取得的使用费,应当缴纳20%的所得税(即预提所得税)。为了更好地贯彻国家引进技术的政策,鼓励外国公司、企业和其它经济组织向我国提供新技术、新工艺和先进的科技成果,特对专有技术使用费,给予减征、免征所得税的优惠。具体规定如下:
一、下列各项专有技术使用费(包括与转让专有技术使用权有关的图纸资料费、技术服务费和人员培训费,下同)可以减按10%征收所得税,其中技术先进、条件优惠的,可以免征所得税。
(一)在发展农、林、渔、牧业生产方面提供专有技术所收取的使用费,其中包括:提供改良土壤、草地,开发荒山,充分利用自然条件的专有技术;提供动植物新品种和生产高效低毒农药的专有技术;提供对农、林、渔、牧业进行科学生产管理,保持生态平衡,增强抗御自然灾害能力等方面的专有技术。
(二)为我国科学院、高等院校以及其他科研单位进行科学研究、科学实验或者同我国科研单位合作进行科学研究,向我方提供专有技术所收取的使用费。
(三)为我国开发能源、发展交通运输的重点建设项目提供专有技术所收取的使用费。
(四)在节约能源和防治环境污染方面提供的专有技术所收取的使用费。
(五)为我国开发重要技术领域提供下列专有技术的使用费。
1.重大的先进的机电设备生产技术;
2.核能技术;
3.大规模集成电路生产技术;
4.光集成、微波半导体和微波集成电路生产技术及微波电子管制造技术;
5.超高速电子计算机与微处理机制造技术;
6.光导通讯技术;
7.远距离超高压直流输电技术;
8.煤的液化、气化及综合利用技术。
二、下列各项所得,不涉及转让专有技术使用权的,不征收预提所得税(但对设有机构、场所从事承包作业,提供劳务的,应按设有从事营利事业的企业单位计算征收所得税):
(一)对我国工程建设或企业现有生产技术的改革、经营管理的改进和技术选择、投资项目可行性分析以及设计方案、招标方案的选择等,提供咨询服务所收取的服务费。
(二)为我国院校、科研单位和企业、事业单位举办有关企业管理和生产技术应用等项业务知识和技术知识讲习班所取得的技术指导费、人员培训费和图书、图纸资料费。
(三)对我国企业现有设备或产品,根据我方在性能、效率、质量以及可靠性、耐久性等方面提出的特定技术目标,提供技术协助,对需要改进的部位或零部件重新进行设计、调试或试制,以达到合同所规定的技术目标所收取的技术协助费。
(四)对建筑工地和设备的制造、安装、装配所提供技术指导、土建设计和工艺流程设计以及质量检验、数据分析等所收取的技术服务费、设计费和有关的图纸资料费。
三、对引进技术所支付的专有技术使用费,凡是依照本规定第一条的规定可以给予减税优惠的,都应当事先由审批技术引进项目的主管部门提出意见,连同有关文件、资料送当地税务机关审核确定。其中技术先进、条件优惠需要给予免税的,应由省、市、自治区税务局会同有关部门审核提出意见,报经财政部批准。未经审核批准的,引进单位不得自行确定减税或免税。为了便于税收管理,对外签订的技术引进合同,都应将合同副本送当地税务机关备查。
四、本规定自一九八三年一月一日起执行。过去的规定与本规定有抵触的,应一律按本规定执行。在本规定实行前已经签订并经批准生效的合同,凡是已按当时规定作出征税、减税或免税处理的,在合同有效期(不包括延长合同期)内不再变动。
Interim Provisions of the Ministry of Finance Concerning theReduction of or Exemption from Income Tax on Royalties for ProprietaryTechnology
(Promulgated on 13 December, 1982)
Whole Doc.
In accordance with the provisions of Article 11 of the Income Tax Law
of the People's Republic of China Concerning Foreign Enterprises and
Article 27 of the rules for its implementation, foreign companies,
enterprises and other economic organizations that have no establishments
in China and that receive royalties for the provision of proprietary
technology for use in China shall pay an income tax of 20 percent (a
withholding tax). In order to better carry out the state's policy of
importing technology and encourage foreign companies, enterprises and
other economic organizations to provide China with new technology, new
techniques and advanced scientific and technological achievements,
preferential treatment will be given to royalties for proprietary
technology in the form of income tax reduction or exemption. The concrete
provisions are as follows:
1. The following types of royalties for proprietary technology (here
as elsewhere below, including the fees for blueprints and information,
technical service fees and personnel training fees related to a transfer
of the right to use proprietary technology) may be subjected to income tax
at the reduced rate of 10 percent and, when the technology is advanced and
the conditions preferential, may be exempted from income tax.
(1) Royalties received for the provision of proprietary technology to
develop farming, forestry, fishery and animal husbandry, including:
proprietary technology provided to improve soil and grasslands, develop
barren hill areas, and fully utilize natural conditions; proprietary
technology for new animal and plant species and for the production of
highly effective and low-toxic pesticides; proprietary technology such as
that provided to advance the scientific control of farming, forestry,
fishery and animal husbandry production, to preserve the ecological
balance and to streng then the ability to control and resist natural
calamities.
(2) Royalties received for the provision to Chinese side of
proprietary technology to conduct scientific research and scientific
experimentation by Chinese science academies, universities and colleges
and other scientific research units or for the purposes of conducting
scientific research in cooperation with Chinese scientific research units.
(3) Royalties received for the provision of proprietary technology
for China's key construction projects to develop energy and expand
communications and transportation.
(4) Royalties received for the provision of proprietary technology
with respect to energy saving and prevention and control of environmental
pollution.
(5) Royalties received for the provision of the following types of
proprietary technology in order to develop China's important technological
fields:
(i) Production technology for major and advanced mechanical and
electrical equipment;
(ii) Nuclear technology;
(iii) Production technology for large-scale integrated circuits;
(iv) Production technology for photoelectric integrated circuit,
microwave semi-conductors and microwave integrated circuits and technology
for manufacturing microwave electronic tubes;
(v) Manufacturing technology for ultra-high speed electronic
computers and micro processors;
(vi) Photoconductor communications technology;
(vii) Technology for long-distance, ultra-high voltage direct current
power transmission; and
(viii) Technology for the liquefaction, gasification and
comprehensive utilization of coal.
2. The following types of income that do not involve the transfer of
the right to use proprietary technology shall not be subjected to the
withholding tax (but income tax shall be calculated and levied on an
enterprise or unit that engages in profitable business and has an
establishment or site to engage in subcontracting operations and provide
services):
(1) Service fees received for the provision of consulting services
such as those with respect to reform of China's development projects or
the existing production technology of Chinese enterprises, improvement of
operations management, selection of technology, feasibility analysis of
investment projects and selection of design and bid proposals.
(2) Technical instruction fees, personnel training fees and fees for
books and reference materials and blueprints and information received in
connection with holding business and technical seminars on such topics as
enterprise management and application of production technology for Chinese
educational institutions, scientific research units and other enterprises
or institutions.
(3) Technical assistance fees received for rendering technical
assistance with respect to Chinese enterprises existing equipment or
products, based on the specific technical objectives raised by the Chinese
side concerning such aspects as performance, efficiency and quality, as
well as reliability and durability, and for carrying out new designs,
adjustments or trial production with respect to sections or spare parts
and components that need improvement, provided they satisfy the technical
objectives set forth in the contract.
(4) Technical service fees, design fees and relevant fees for
blueprints and information received in connection with technical
instruction provided for construction sites and the manufacture,
installation and assembly of equipment, designs for construction projects
and technological process designs, as well as for quality inspection, data
analysis and the like.
3. In all cases where royalties paid for proprietary technology to
import technology may be given preferential treatment in the form of tax
reduction in accordance with Article (1) of these Provisions, the opinions
of the departments concerned that approved the technology import project,
together with the relevant documents and information, shall, in advance,
be sent to the local tax authorities for examination and determination. In
those cases involving advanced technology and preferential conditions that
require tax exemption, the tax bureau of the province, municipality or
autonomous region shall meet with the relevant department to examine the
case and put forward their opinions for submission to the Ministry of
Finance for approval. If the case has not been examined and approved, the
importing unit may not make a determination of itself as to tax reduction
or tax exemption. In order to facilitate tax administration, a copy of all
contracts for the import of technology signed with foreigners shall be
sent to the local tax authorities for reference.
4. These Provisions shall be implemented from January 1, 1983. Where
past provisions and these Provisions are in conflict, these Provisions
shall prevail. With respect to contracts that were signed, approved and
effective before these provisions came into effect, any contract that has
already been subjected to taxation, tax reduction or tax exemption in
accordance with the provisions then in effect shall not be handled in any
different manner during the effective term of the contract (not including
extensions of the contract tern).