国家计委关于印发《“国家级企业技术进步奖”奖励办法》的通知
国家计委
国家计委关于印发《“国家级企业技术进步奖”奖励办法》的通知
1990年11月10日，国家计委
为了进一步推动企业的技术进步，根据国务院国发〔1985〕21号《关于推进国营企业技术进步若干政策的暂行规定》，决定设立国家级企业技术进步奖，奖励在技术现代化、管理现代化、人才现代化方面有突出贡献的单位。现将《“国家级企业技术进步奖”奖励办法》印发给你们。
国务院有关部门和地方也可设立企业技术进步奖，奖励办法可根据本办法自行制订，并送国家计委科技司备案。
附：“国家级企业技术进步奖”奖励办法
第一条 为了进一步推动企业技术进步，提高经济效益，促进国民经济持续、稳定和协调的发展，根据国务院《关于推进国营企业技术进步若干政策的暂行规定》，设立“国家级企业技术进步奖”。
第二条 企业技术进步工作的内容包括：新产品、新技术的开发、推广，技术改造，技术引进及消化吸收国产化，产品质量和生产技术优化，管理现代化，人才培训等。
第三条 “国家级企业技术进步奖”的评奖范围是全民所有制和集体所有制的工交企业。
第四条 国家级企业技术进步奖，每年评选一次，每次评选三十个企业，对前届获奖企业进行复查确认的，不占本次评选名额。
第五条 企业具备以下条件，可以申请“国家级企业技术进步奖”：
（一）企业依靠技术进步，使产品技术水平、质量、生产单耗、劳动生产率、安全环保、经济和社会效益等居国内同行业领先地位，或短期内自我发展的特别显著的提高。
（二）卓有成效地应用国内外的新技术、新工艺和国产化新装备改造企业，特别是在应用电子技术更新老产品、开发新产品，改造老工艺（装备）、开发新工艺（装备）、生产过程的自动控制，以及在计算机辅助管理方面取得显著成绩。
（三）企业建立责任明、效率高的领导技术进步的组织体制和工作制度。制订并认真实施目标明确、措施落实的技术进步规划和年度计划；用计算机辅助质量监控、优化调度和经营决策；并在评奖前三年内产品质量或质量管理方面获得省级（含计划单列市）或部级以上奖励。
（四）企业有健全的技术开发机构和稳定增长的自筹资金投入技术开发与技术改造，并同科研单位、大专院校或军工单位建立稳定的合作关系。有充分数据显示：企业技术进步的投入－－产出－－投入开始进入良性循环的发展轨道。
（五）坚持工人的文化、技术培训和干部更新知识的进修制。有充分证据显示：企业在群众性合理化建议、技术革新活动和人员正常流动中，成功地调动职工的社会主义积极性和增强企业的凝聚力。
（六）企业获得省级（含计划单列市）或部级企业技术进步奖。
第六条 设立“国家级企业技术进步奖”评审委员会，负责评审工作；评审委员会下设办公室，负责日常工作。
第七条 “国家级企业技术进步奖”评选程序：
（一）企业按照隶属关系向主管部门申请，由各省、自治区、直辖市、计划单列市经委（计经委）和有直属企业的国务院各部门，依据本办法规定的条件，进行初评，并按国家计委下达的候选名额，推荐上报评审委员会办公室。
（二）评审委员会办公室将推荐的候选企业，分送各行业归口部门进行复审。
（三）“国家级企业技术进步奖”评审委员会确认审定，并公布、授奖。
第八条 获得“国家级企业技术进步奖”的企业，授予国家级企业技术进步奖证书和奖牌。
第九条 在评选企业技术进步奖的同时，对在推动企业技术进步工作中作出突出贡献的管理部门的工作人员，授予“技术进步优秀管理工作者”称号，并发给证书和奖章。奖励条件及办法另行制订。
获得国家级企业技术进步奖的企业，应对在推动本企业技术进步工作中作出突出贡献的个人给予奖励。
对获得“技术进步优秀管理工作者”称号和获奖企业给予奖励的个人，应将其事迹记入本人档案，作为晋升、提级、评定职称的重要依据之一。
第十条 国务院有关部门和地方也可设立企业技术进步奖，奖励办法由国务院有关部门和各省、自治区、直辖市、计划单列市经委（计经委）参照本办法制订。
关于中外合作开发房地产征收营业税问题的批复(附英文)
国家税务总局
关于中外合作开发房地产征收营业税问题的批复(附英文)
国家税务总局
广东省国家税务局：
近接广州市税务局税一〔1994〕327号《关于合作开发房地产征收营业税问题的请示》，反映该市部分国内企业将土地三通一平后以土地与外商合作建商品房，双方成立合作公司，领取营业执照，中方将土地使用权转移到合作公司，外方负责兴建商品房的一切资金并负责商品房
在境外销售，双方采取分建筑面积、分销售收入、提取固定利润等分配形式。并对上述经营活动中涉及的转让土地使用权的行为如何计征营业税问题，要求予以明确。经研究，现批复如下：
一、关于中外双方合作建房的征税问题
中方将获得的土地与外方合作，办理土地使用权转移后，不论是按建成的商品房分配面积，还是按商品房销售后的收入进行分配，均不符合现行政策关于“以无形资产投资入股、参与接受投资方的利润分配、共同承担投资风险的行为，不征营业税”的规定，因此，应按“转让无形资产
”税目征收营业税；其营业额为实际取得的全部收入，包括价外收费；其纳税义务发生时间为取得收入的当天。
同时，对销售商品房也应征税。如果采取分房（包括分面积）各自销房的，则对中外双方各自销售商品房收入按“销售不动产”征营业税；如果采取统一销房再分配销售收入的，则就统一的销售商品房收入按“销售不动产”征营业税；如果采取对中方支付固定利润方式的，则对外方销
售商品房的全部收入按“销售不动产”征营业税。
二、关于中方取得的前期工程开发费征税问题
外方提前支付给中方的前期工程的开发费用，视为中方以预收款方式取得的营业收入，按转让土地使用权，计算征收营业税。对该项已税的开发费用，在中外双方分配收入时如数从中方应得收入中扣除的，可直接冲减中方当期的营业收入。
三、对中方定期获取的固定利润视为转让土地使用权所取得的收入，计算征收营业税。
WRITTEN REPLY ON THE QUESTION CONCERNING THE LEVY OF BUSINESS TAXON SINO-FOREIGN COOPERATIVE DEVELOPMENT OF REAL ESTATE
(State Administration of Taxation: 6 December 1994 Coded Guo ShuiHan Fa [1994] No. 644)
Whole Doc.
To the Guangdong Provincial State Tax Bureau:
We have recently acknowledged the receipt of a letter from the
Guangzhou Municipal Tax Bureau asking for Instructions on the Question
Concerning the Levy of Business Tax on Cooperative Development of the Real
Estate Sector, a document coded Shui Yi [1994] No. 327. The letter says
that some domestic enterprises have cooperated with foreign businessmen in
building commodity houses on the land where the supply of water,
electricity and gas has been made available and the ground has been
levelled, both parties set up cooperative companies and received business
license, with the Chinese party transferring the land-use right to the
cooperative companies, while the foreign party being responsible for all
funds needed for the building of commodity houses and for the sales of
commodity houses abroad, both sides adopted the distribution methods of
distributing construction area and sales income and drawing fixed profits.
The letter demanded that the question as to how to calculate and levy
business tax related to the behavior of the transfer of land-use right
involved in the above-mentioned business activities. After study, we now
give the written reply as follows:
I. The taxation question concerning tax on Sino-foreign cooperative
construction of houses.
After the Chinese side performs the procedures for the transfer of
the land-use right in its cooperation with the foreign party on the land
it obtains, the method of whether distributing the area of the completed
commodity house, or distributing the income from the sales of the
commodity house does not conform with the stipulations of the current
policy that "business tax is exempt from the behavior of investing and
buying shares with invisible assets, participating in and accepting the
investor's profit distribution and jointly undertaking the investment
risk"; therefore, business tax shall be levied in accordance with the tax
category of "transferring invisible assets"; its business volume should be
all the income actually gained, including charges not included in the
calculated prices; the tax paying time should be the very day when the
income is gained.
At the same time, tax shall also be levied on the sales of commodity
houses. If the method of distributing houses (including the distribution
of area) which are then sold respectively by each party is adopted, then
business tax shall be levied on the incomes from the sales of commodity
houses by both Chinese and foreign parties in accordance with the
stipulation of "selling immovable property"; if the method of unified
sales of houses and redistribution of sales income is adopted, then
business tax is levied on the income from unified sales of commodity
houses in accordance with the stipulation of "selling immovable property";
if the method of paying fixed profits to the Chinese party is adopted,
then business tax is levied on all the incomes gained by the foreign party
from the sales of commodity houses in accordance with the stipulation of
"selling immovable property".
II. The taxation question concerning the development expenses gained
from the first-phase project by the Chinese party
The development expenses for the first-phase project paid in advance
by the foreign party to the Chinese party shall be regarded as the
business income gained by the Chinese party by the method of receiving the
money in advance, business tax is calculated and levied in line with the
stipulation of the transfer of land-use right. With regard to this already
taxed development expense, which shall be accurately deducted from the due
income of the Chinese party, may directly eat up the current business
income of the Chinese party.
III. The fixed profits gained regularly by the Chinese party shall be
regarded as the income gained by the transfer of the land- use right, on
which business tax is calculated and levied.
1994年12月6日
