财政部、国家税务总局关于促进科技成果转化有关税收政策的通知 Circular of the Ministry of Finance and the State Administration of Taxation Concerning Taxation Policy on Promotion of Application of Scientific and Technological Achievements
颁布日期：19990527 实施日期：19990527 颁布单位：财政部、 国家税务总局
CaiShuiZi  No.45
May 27, 1999
Finance departments (bureaus), state and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:
In order to carry out the Law of People's Republic of China on the Progress of Science and Technology and the Law of People's Republic of China on the Promotion of Application of Scientific and Technological Achievements, and to encourage the development of high/new technology industry, the circular regarding taxation policy of the research and development of high/new technology and the transmission of scientific achievements of scientific research institutions and colleges and universities, after the approval of State Council, is notified hereby as follows:
1. The technology transference income of scientific research institutions continues being exempted from business tax, and the technology transfer income of colleges and universities is exempted from sales tax since May 1, 1999.
2. The technological services income gained by scientific research institutions and colleges and universities, in various industries and from technological achievements transference, technological training, technological consultancy, technological service and technological contract shall be exempted temporarily from enterprise income tax.
3. Since July 1, 1999, where scientific research institutions and colleges and universities which transmit the scientific and technological achievements tied to a position grant personal premium in the form of share rights such as stock or proportion of capital contribution and so on, the person who has been granted premium temporarily need not pay individual income tax at the time of gaining the stock or proportion of capital contribution. And income tax shall be paid when profits are gained by shares or proportion of capital contribution or interests are gained by transference of shares or proportion of capital contribution.