All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to implement the Outline of the National Medium-and Long-term Scientific and Technological Development Plan (2006-2020) (Guo Fa [2005] No.44), according to the Notice of the State Council on Printing and Implementing Several Supporting Policies (Guo Fa [2006] No.6), the preferential enterprise income tax policies for enterprise technological innovation are hereby clarified as follows:
First, about technology development fees.
For domestic and foreign-funded enterprises, scientific research institutions, universities and so on. (hereinafter referred to as the enterprise) has a sound financial accounting system and tax audit, and the technology development expenses incurred in researching and developing new products, technologies and new processes are deducted before tax according to regulations.
The following technical development expenses actually incurred by the above-mentioned enterprises in a tax year, including new product design fees, process planning fees, equipment adjustment fees, trial production fees of raw materials and semi-finished products, technical books and materials fees, intermediate test fees not included in the national plan, salaries of research institutions, depreciation of instruments and equipment used for research and development, and fees for entrusting other units and individuals to conduct scientific research and trial production, and other expenses directly related to new product trial production and technical research are deducted1according to regulations.
The part of the technology development fee actually incurred by the enterprise in that year that is not deducted in that year may be carried forward to the following year and deducted from the taxable income of enterprise income tax, and the maximum deduction period shall not exceed five years.
Second, about the staff education funds
The part of the employee education funds extracted and actually used by the enterprise in that year, which does not exceed 2.5% of the total taxable wages, can be deducted before the enterprise income tax.
Third, about accelerated depreciation.
Instruments and equipment used by enterprises for research and development, with a unit value of less than 300,000 yuan, can be included in the cost at one time or several times and deducted before enterprise income tax. Those that meet the standard of fixed assets should be managed separately, and depreciation is no longer extracted.
Enterprises used for research and development of instruments and equipment, the unit value of more than 300 thousand yuan, allowing it to take the double declining balance method or the sum of years to implement accelerated depreciation, the specific depreciation method once determined, shall not be arbitrarily changed.
The instruments and equipment mentioned in the first two paragraphs refer to the instruments and equipment newly purchased by enterprises for research and development after 2006 1.
Four. Preferential tax policies for high-tech enterprises
From June 5438+1 October1in 2006, newly established high-tech enterprises in the national high-tech industrial development zone will be exempted from enterprise income tax for two years from the profit-making year, and enterprise income tax will be levied at a reduced rate of 15% after the tax exemption expires.
After the above-mentioned enterprises are put into production, the profit-making year begins from the first tax year when they begin to make profits; If an enterprise has losses at the initial stage of its establishment, it may carry them forward year by year to make up for them in accordance with the provisions of the tax law, and the profit-making year shall be calculated from the tax year after making up the profits.
According to the current regulations, domestic-funded enterprises that enjoy the preferential policy of exempting new high-tech enterprises from enterprise income tax for two years from the production year should continue to implement the original preferential policy until the expiration, and no longer enjoy the preferential policy of exempting enterprise income tax for two years from the profit-making year.
This notice shall be implemented as of June 65438+10/October 65438 +0, 2006. Where the relevant provisions are inconsistent with this notice, the provisions of this notice shall prevail. The state will carry out tax reform in the future, and relevant preferential tax policies will be implemented according to the new tax regulations.
Please follow it.
September 8(th), 2006
Guo ren bu fa [2006] No.88
Notice on Issuing the Opinions on Issues Concerning the Reform of Civil Servant's Wage System and the Reform of Staff's Income Distribution System in Institutions
Personnel departments (bureaus) and finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and personnel and finance departments of various ministries and institutions in the State Council:
In order to do a good job in the implementation of the reform of the salary system for civil servants and the income distribution system for staff in public institutions, the Opinions on Issues Related to the Implementation of the Salary System for Civil Servants and the Income Distribution System for Staff in Public Institutions are hereby printed and distributed to you, please follow them.
Opinions on the reform of civil servant salary system and the reform of staff income distribution system in public institutions
I. Calculation of the fixed number of years of wage reform
1. The working years when calculating the working years are the working years from the year I worked to 2006 according to the actual working hours (only applicable to this wage system reform). For example, 1996 has been working as of 2006 1 1 year, provided that the actual working hours are uninterrupted.
2. The converted length of service is not fixed number of years.
3, study abroad (territory) and obtain a college degree or above recognized by the national education administrative department outside the country (territory), the length of service of the study time outside the country (territory) can be combined into a set of years.
If the actual study time is shorter than the equivalent academic system stipulated by the state, it shall be calculated according to the actual study period; Longer than the equivalent educational system stipulated by the state, it is calculated according to the educational system stipulated by the state.
Two, about the calculation of the length of service when the salary changes.
(A) the calculation of the length of service when the salary of civil servants changes.
1. The length of service of civil servants during the salary reform refers to the length of service from the year when calculate length was officially appointed to 2006 (only applicable to this salary system reform). For example, if the actual service time of the staff working in 1996 is uninterrupted, the service period as of 2006 is 1 1 year.
2. The time that a civil servant holds a leadership position and a non-leadership position at the same job level is calculated as the length of service at the same job level.
3. If the current position of a civil servant is lower than the original position, the service life of the same level and superior position of the original position shall be calculated as the service life of the current position.
(two) calculate length when the salary of staff in public institutions changes.
1, the length of service of staff in public institutions during the wage reform refers to the actual situation from formal employment to current positions.
The number of years of international employment is calculated from year to year 2006 (only applicable to this wage system reform). For example, if 1996 is employed, if the actual employment time is uninterrupted, the service life until 2006 is 1 1 year.
2. When the salary of staff in public institutions changes, the service life of the staff who are employed to the post of level 10 staff shall be calculated from the year when the salary of staff members is implemented; The service life of the staff employed in the post of grade nine staff is calculated from the year when the staff salary is implemented; The length of service of the personnel employed in thirteen professional and technical posts shall be calculated from the year when the first-level salary is implemented; The service life of the personnel employed in the five-level post of skilled workers shall be calculated from the year when the wages and benefits of junior workers are implemented.
3 institutions staff salary changes, the length of service at the same level can be combined. For example, university lecturers are employed as assistant researchers by scientific research institutions, and the terms of office of lecturers and assistant researchers can be calculated together.
Three, with reference to the civil service law management personnel salary reform.
After the implementation of the Civil Service Law, if it is included in the management scope with reference to the Civil Service Law, the salary grade will be given to the positions determined by the appointment and removal organ according to the management authority of cadres with reference to the personnel with the same conditions. Specific measures shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
4. Determination of the salary of the transferred personnel.
In accordance with the relevant provisions on the transfer of civil servants, if they are transferred from institutions and enterprises to organs, their salary levels shall be determined according to the post after the transfer, with reference to the personnel with the same conditions and in combination with their actual situation. The personnel transferred from organs, enterprises and institutions shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to their posts and their actual conditions, with reference to personnel with the same conditions.
V. Handling of floating wages and fixed wages
After the reform of the wage income distribution system, we will continue to implement the floating and fixed wage policies stipulated by the state. The salary has been changed according to Guo Fa [1983] No.40, Guo Fa [1984] No.77, Lao Salary [1985] No.41,Lao Salary [1986]/kloc-. Office workers can appropriately set the post salary level, up to two files; Business workers can appropriately set the post salary level, the highest two files.
Six, about the civil service position is lower than the prescribed equivalent education, the salary of newly hired civil servants corresponds to the salary level of the position.
After the reform of the salary system for civil servants, if the position of civil servants is lower than the corresponding position level of newly hired civil servants with the same education, they can hire newly hired civil servants with the same education. This is only a method to determine the salary of personnel, not the basis for determining the position. During the wage reform, the wage reform measures for newly recruited civil servants whose positions are lower than the equivalent education shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
Seven, on the issue of determining the salary of civil servants after obtaining higher education recognized by the state.
After a civil servant has obtained a higher education recognized by the state, if the basic salary is lower than that of a newly hired civil servant with the same education, the salary of a newly hired civil servant with the same education shall be implemented.
Eight, on the wage reform of inspectors and deputy inspectors of the State Council's deputy ministerial institutions and ministries directly under the National Bureau and deputy provincial city organs.
Inspectors and deputy inspectors of the State Council's deputy ministerial-level institutions, national bureaus managed by ministries and commissions, and deputy provincial-level municipal organs are paid for their posts and salaries, respectively, to perform deputy non-leadership posts at the bureau level and chief leadership posts at the county level; On the basis of bureau-level deputy and county-level chief reform, the grade salary is set as 1, and the grade salary is set as the corresponding salary standard nearby.
Nine, was awarded the honorary title of model worker and advanced worker at or above the provincial level personnel appropriate higher wages.
The staff of government agencies and institutions have been awarded honorary titles such as model workers and advanced workers at or above the provincial and ministerial levels. Since the reform of the wage system, the wage standard has been set high according to state regulations, but it still maintains its honor. On the basis of their own salary reform, salary scales or salary scales can be set appropriately, and the high salary scale should not exceed two grades or salary scales in principle. Those who have won multiple honorary titles at the same time because of the same deed shall not repeat high grades or salary scales. Specific measures shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
X. how to determine the salary of civil servants after they are transferred from leading positions to non-leading positions at the same job level?
For civil servants whose leadership positions at the same level are transferred to non-leadership positions, the appointment and removal organ shall, in accordance with the cadre management authority, clarify the post salary standards that should be implemented according to the actual situation.
Eleven, after the wage reform, the annual assessment of basic competence (basic qualification) is calculated as the normal promotion salary assessment period.
After the reform of the wage income distribution system, the civil servants' assessment is basically competent and cannot be calculated as the assessment period of normal promotion level and salary level; The staff of public institutions were assessed as basically qualified in that year and could not get a normal salary increase.
Twelve, on the issue of wage reform of post change personnel in public institutions.
When the salary of staff in public institutions changes, if it changes between professional and technical posts, management posts and ground skills posts, the salary grade shall be determined with reference to the employees with the same conditions. Personnel whose positions have changed after the institution adopts the appointment system shall be paid according to the newly hired positions. According to the "Notice on Printing and Distributing" (No.63 [2004] of People's Republic of China (PRC) Ministry), those who carry out the original post salary can change their salary according to the post corresponding to the salary before the reform.
Thirteen, on the issue of determining the wages of staff in two types of posts at the same time.
In principle, the staff of public institutions shall not serve in two types of posts at the same time. If it is really necessary to work part-time due to the characteristics of the industry, it shall be examined and approved according to the personnel management authority, and its main positions shall be defined by the approved departments or units, and its salary shall be determined according to the main positions.
Fourteen, on the wage reform of young and middle-aged science, technology and management experts who have made outstanding contributions.
Young and middle-aged science, technology and management experts who have made outstanding contributions selected by the Ministry of Personnel will be given a salary scale of 1 when their salary is changed. If the salary scales of the two positions are already high, then the salary scales will be two levels higher.
XV. About 1993 Reform of Wage System The wage reform of staff in public institutions subject to administrative discipline.
1993 since the reform of the wage system, if the professional and technical personnel and management personnel of public institutions are demoted or punished by the administration, in principle, the salary will be changed according to the newly hired positions, and the salary level will be 1-2. Specific measures shall be formulated by all provinces, autonomous regions and municipalities directly under the Central Government. If a staff member of a public institution is dismissed and kept on probation, the salary will be changed according to the current post, and the salary level will be set at level 3. If the reduced salary scale is lower than the post starting salary scale, the post starting salary scale will be implemented.
16. Whispering about 1993 salary system reform, the salary reform of staff in institutions subject to administrative criminal punishment.
For 1993 who has been punished by administrative criminal punishment since the reform of the wage system, after the expiration of the punishment period, the post salary will be determined according to the current post, and the salary grade will be appropriately low. Specific measures shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
Seventeen, on the issue of wage reform of staff in institutions that are being put on record or suspended.
The staff of institutions that are being put on record or suspended for examination shall suspend the wage reform, and shall be dealt with according to the relevant regulations after the conclusion of the examination results comes out.
Eighteen, about the calculation of capital increase of public institutions.
After the reform of the income distribution system, different types of institutions have implemented the agreed basic wage policies and standards. For the former balance allocation and self-supporting units, when wages change, the proportion of subsidies in the original wage structure is calculated at 30%; The original allowance is higher than 30% according to the national regulations. After the reform, it will be included in the total unit performance pay in absolute amount, and will continue to be distributed according to the original distribution method for the time being, and will be implemented according to the unit performance pay distribution method in the future. The capital increase level of these units is calculated according to the following formula: (post salary+salary scale salary)-(post salary before reform+30% allowance in salary composition); The capital increase of the basic salary of staff in these units is calculated according to the following formula: (post salary+salary scale salary)-(post salary before reform+allowance calculated according to the proportion of actual salary), and the salary income needs to be added to the part that will be included in the performance salary after reform.
For some staff in special posts, the part whose salary ratio was increased before the reform will be temporarily retained in absolute amount after the reform, and will be gradually included in the special post allowance in the future. The capital increase level of these units and staff is calculated according to the following formula: (post salary+salary scale salary)-(post salary before reform+30% allowance in salary composition).
Nineteen, on the issue of retirement expenses (retirement living expenses) for retired (retired) personnel who have worked less than 20 years after the reform of the wage system.
Civil servants who retire and have worked for more than/kloc-0 and less than 20 years shall be paid 70% of the total post salary before retirement; Less than 10 years, 50% will be paid. Technical workers in government agencies and institutions who have worked for more than 20 years after retirement 10 will be paid 70% of the sum of post salary and technical grade salary before retirement. Ordinary government workers who have retired/kloc-0 years and less than 20 years will be paid 70% of their post salary before retirement.
Staff of public institutions who have worked for more than 10 years but less than 20 years at the time of retirement shall be paid 70% of the sum of their post salary and salary scale salary before retirement.
The retirement living expenses of the staff of institutions and government agencies and institutions after retirement shall be calculated and paid according to a certain proportion of their basic salary before retirement. Among them, if the working experience is less than 10 years, it will be paid at 50% of the basic salary. Working years/kloc-0 or more but less than 20 years, 60% of the basic salary will be paid. Those who have worked for more than 20 years will be paid 70% of the basic salary.
Twenty, on the issue of increasing the proportion of retirement fees.
Increasing the proportion of retirement fees should be strictly implemented in accordance with the relevant provisions of the state, and all regions and departments are not allowed to increase the proportion of retirement fees by themselves. Increase the proportion of retirement fees for special contributors. Increase the proportion of retirement fees for special personnel who have contributed, and continue to implement according to the relevant provisions of Guofa [1978] 104.
Twenty-one, according to the relevant provisions of the state to enjoy the retirement fee for the original salary 100% of retirees to increase the retirement fee.
This wage system reform is based on Guo Fa [1986] No.26, Zhong Ban Fa [1985] No.67, Hall Zi [1985] No.340, Labor Salary [1985] No.22 and Labor Insurance [/kloc].
Twenty-two, about whether people who have reached retirement age will participate in the reform of the wage system.
With the approval of the Central Committee, the Central Committee of the Communist Party of China, the Central Organization Department and the Ministry of Personnel issued the Notice on Seriously Implementing the Retirement (Separation) System for Cadres (No.9 issued by the Central Organization Department [1988]), which stipulates that all cadres who reach the required retirement age (one year old) will not apply in person and go through retirement procedures in time. All regions and departments should strictly implement this policy.