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江西省赣州市人民政府


赣州市老年人优待办法
第二十六号


　　 《赣州市老年人优待办法》已经2003年12月30日赣州市人民政府第八次常务会议通过，现予公布，自2004年2月1日起施行。

市长：王昭悠
二ＯＯ四年元月二十九日


赣州市老年人优待办法


　　 第一条 为弘扬尊老敬老的优良传统，体现对老年人的关怀，促进本市的社会主义精神文明建设，根据《中华人民共和国老年人权益保障法》和《江西省实施〈中华人民共和国老年人权益保障法〉办法》有关规定，结合本市实际，制定本办法。
　　 第二条 在本市行政区域内居住的60周岁以上的城乡老年人，均有权享受本办法规定的优惠待遇。
　　 市、县（市、区）老龄工作委员会应当加强对老年人优惠待遇落实的督促检查和协调。
　　 第三条 60周岁至69周岁的老年人，凭《居民身份证》或者《江西省老年人优待证》（绿色），在本市范围内享受下列优惠待遇：
　　 ㈠ 优先购买车票、船票、飞机票，优先上车、上船、登机；
　　 ㈡ 在市、县（市、区）和乡（镇）公立医院就医，优先挂号、就诊、取药、住院；
　　 ㈢ 免费使用收费公共厕所；
　　 ㈣ 免费进入城镇公园；
　　 ㈤ 老年人对维护其合法权益需要获得法律服务，但无力支付法律服务费的，由法律援助机构免费提供法律援助；
　　 ㈥ 农村老年人不承担村内集体生产和公益事业的劳务。
　　 第四条 70周岁以上的老年人，在本市范围内除享受第三条规定的优惠待遇外，还可享受下列优惠待遇：
　　 ㈠ 凭《居民身份证》或者《江西省老年人优待证》（红色），进入旅游景区景点、博物馆、纪念馆、展览馆等场所，免购门票；
　　 ㈡ 凭《居民身份证》或者《江西省老年人优待证》（红色），在市、县（市、区）和乡（镇）公立医院就医，免交普通挂号费；
　　 ㈢ 凭《居民身份证》或者《江西省老年人优待证》（红色），白天到市、县（市、区）和乡（镇）属影剧院观看电影、录像或者本市剧团的商业演出，票价减半；
　　 ㈣ 凭《江西省老年人优待证》（红色）免费乘坐市、县（市、区）城区公共汽车。
　　 第五条 年满100周岁的老年人，凭户口簿原件向户籍所在县（市、区）政府老龄工作机构申报，经审核批准，每人每月发给100元长寿补贴。长寿补贴所需资金在政府财政的社会福利资金中列支。
　　 第六条 各社会性的服务单位、行业窗口应当制定符合实际的优待老年人的措施和项目。
　　 第七条 60周岁以上老年人一律凭《居民身份证》或者《户口簿》原件办理《江西省老年人优待证》。常住县（市、区）城区的老年人直接向所在县（市、区）政府老龄工作机构申领；常住乡（镇）的老年人由所在乡（镇）政府统一办理；常住赣州市中心城区的市属、驻市单位老年人直接向市政府老龄工作机构申领。
　　 第八条 违反本办法规定，拒绝向老年人提供优待服务的，由其主管部门责令改正；拒不改正的，老龄工作机构可以建议有关主管部门追究主管人员和直接责任人员的责任。
　　 提供优待服务的单位及其工作人员发现证件有假的，有权拒绝提供服务，并向政府老龄工作机构等有关部门反映。
　　 第九条 政府老龄工作机构应当严格老年人优待证件的发放和管理。发放《江西省老年人优待证》的名单，应当以一定形式在一定范围内张榜公布。老龄工作机构工作人员在核发《江西省老年人优待证》过程中工作失职的，给予批评教育；徇私舞弊造成不良影响或者严重后果的，追究主管人员和直接责任人员的责任。
　　 第十条 外地来本市探亲、旅游、观光的60周岁以上的老年人，可凭《居民身份证》或者原地老龄工作机构颁发的《老年人优待证》，相应享受本办法第三条、第四条优惠待遇。
　　 第十一条 本办法自2004年2月1日起施行。此前公布的与本办法有抵触的规定，同时废止，以本办法为准。


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).