Definition
Forexample,thefinancialdepartmentallocatesspecialfundstoenterprisesforthepurchaseandconstructionoffixedassetsortechnologicaltransformation,rewardsforencouragingenterprisestoarrangeemployeesforemployment,andappropriationoffoodforenterprisesFixedsubsidies,R&DfundsallocatedtoenterprisestocarryoutR&Dactivities,etc.,areallfiscalappropriations.
Howtoconfirm
----Accordingtothe"NoticeoftheStateAdministrationofTaxationontheIssueofCorporateIncomeTaxPaymentbytheChineseAcademyofSciencesanditsSubsidiaryScientificInstitutions"(GuoShuiHan[2000]No.26),Confirmationbasisforfinancialappropriation:
Getdirectly(inthehospital):
1.FundsdirectlyallocatedbytheMinistryofFinance:usethefinancialdepartmentandthecompetentdepartmentappropriationsheetastheconfirmationcertificateofthefinancialappropriation;
2.FundstransferredbetweentheChineseAcademyofSciencesanditsaffiliatedinstitutions:thetransferformandremittanceformobtainedaretheconfirmationcertificatesofthefinancialappropriation.
Indirectacquisition(outsidethehospital):
----TheacquisitionisnotdirectlyallocatedbytheMinistryofFinance,butascientificandtechnologicalproject(topic)establishedbyfinancialfundsobtainedfromotherdepartmentsForthefunding,thecontract,agreement,andmissionstatementsignedbytheChineseAcademyofSciencesanditsaffiliatedinstitutionsandrelevantdepartmentstoundertaketheproject(topic)shallbeusedasconfirmationofthefinancialappropriation.
1.NationalNaturalScienceFoundationofChina(managedbytheNationalNaturalScienceFoundationofChina);
2.TheNationalHigh-TechResearchandDevelopmentProgramisthe863Program(managedbytheMinistryofScienceandTechnology);
3.Climbingplanandpre-selecteditemsoftheclimbingplan(managedbytheMinistryofScienceandTechnology);
4.Thenationalkeybasicresearchprojectisthe973project(managedbytheMinistryofScienceandTechnology);
5.Othertasksofthecountry;
6.Threenationalscienceandtechnologyexpenseprojects(includingtechnologicalinnovationprojects,introducedtechnologydigestionandabsorptionprojects,SMEinnovationsupportsystemconstructionprojects,industry-university-researchjointdevelopmentprojectdemonstrationprojects,etc.)(managedbytheStatePlanningCommission);
7.Nationalone-timespecialfundforscientificundertakings(managedbytheMinistryofScienceandTechnology);
8.Policyadjustmentfeesfornationalscienceundertakings(managedbytheMinistryofScienceandTechnology);
9.Specialsupportfeefornationalbasicresearch(managedbytheMinistryofScienceandTechnology);
10.Nationalscienceandtechnologyresearchproject(managedbytheStatePlanningCommissionandtheMinistryofScienceandTechnology);
11.Nationalindustrializationdemonstrationproject(managedbytheStatePlanningCommission);
12.NationalEngineeringResearchCenterproject(managedbytheStatePlanningCommission);
13.NationalTechnologyEngineeringResearchCenterProject(managedbytheMinistryofScienceandTechnology);
14.NationalMannedSpaceProject;
15.Projectsestablishedbylocalgovernmentfinancialfunds.
Relationshipbetweencontractandtaxation:
Projectcontracts,agreements,andplanningtasksareproofoffinancialappropriationsandarealsothebasisforthetaxationdepartmenttoconfirmnon-taxableincome.
Requirements
Strengthenthestandardizedmanagementofprojects(topics)contracts,agreements,andplanningtasks.Project(subject)contracts,agreements,andplanningtasksaremanagedbyspecialpersonnelfromtheScienceandTechnologyDepartment.Ifthereisnoproject(topic)contract,agreement,orplanningtaskstatement,theFinanceDepartmentcannotentertheaccountornottransferfundswhenthefundsareinplace.Theexpensesincurredshallbebornebytheproject(topic).
Horizontalincomemustsignatechnologycontract,andmustberegisteredandcertifiedbythetechnologymarket.Ifthetechnicalmarketregistrationandcertificationproceduresarenothandled,thetaxpaymentrequiredforthisfundincome(theturnovertaxrateis5.5%,andtheincometaxrateis33%)willbebornebytheresearchteam.