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为贯彻落实《中华人民共和国科学技术进步法》和《中华人民共和国促进科技成果转化法》,鼓励高新技术产业发展,经国务院批准,现将科研机构、高等学校研究开发高新技术,转化科技成果有关税收政策通知如下:一、科研机构的技术转让收入继续免征营业税,对高等学校的技术转让收入自1999年5月1日起免征营业税。二、科研机构、高等学校服务于各业的技术成果转让、技术培训、技术咨询、技术服务、技术承包所取得的技术性服务收入暂免征
In order to implement the Law of the People’s Republic of China on Science and Technology Progress and the Law of the People’s Republic of China on the Promotion of the Transformation of Scientific and Technological Achievements, and encourage the development of high-tech industries, with the approval of the State Council, scientific research institutions and institutions of higher learning nowadays research and develop high and new technologies and transfer achievements in science and technology The tax policy notice is as follows: I. Technology transfer income of research institutes will continue to be exempt from sales tax, and the income from technology transfer to higher education institutions will be exempt from sales tax on May 1, 1999. Second, scientific research institutions, institutions of higher learning in the transfer of technical achievements in various industries, technical training, technical advice, technical services, technical contracts obtained temporary income of technical services