人事部


人事部关于同意设立重庆市高新技术开发区企业博士后科研工作站的批复
人事部




重庆市人事局：
你局关于重庆市高新技术开发区设立企业博士后科研工作站的报批表收悉。经研究，同意在重庆市高新技术开发区设立企业博士后科研工作站，批准该区内的重庆杜克实业（集团）公司、重庆奔腾科技发展股份有限公司两个高新技术企业开展博士后工作。
在高新技术企业相对集中的区域，选择一些经济实力强、科研条件较好的高新技术企业，依托高新技术项目，与博士后流动站单位联合招收博士后研究人员，是我国博士后工作发展的一种新形式，对于引进和培养高层次科技人才和管理人才，促进高新技术项目的研究与开发和高新技术
企业的发展都将产生积极的推动作用。希望你局和重庆高新技术开发区管委会加强对工作站的指导，严格把握质量，坚持先试点再逐步扩大的原则，切实做好在开发区建立企业博士后科研工作站的各项具体工作，更好地促进当地经济和科技的发展。
工作中有何问题请及时与我部专业技术人员管理司联系。若开发区内还有企业要求进行博士后试点，需另行报批。



1999年12月21日
国家税务总局


国家税务总局关于中外合资企业北京××有限公司不享受“内资”福利企业税收优惠政策问题的批复(附英文)
国家税务总局



北京市税务局：
你局京税外〔1994〕173号《关于北京市××有限公司能否享受“内资”福利企业减免税优惠政策问题的请示》收悉。经研究，批复如下：
对外开放以来，我国对内资企业和外商投资企业一直实行两套不同的税制，优惠也不尽相同。国家税务局国税发〔1990〕127号《国家税务局关于民政部门举办的社会福利生产单位征免税问题的通知》，是针对内资福利企业的情况制定的，北京××有限公司是中外合资经营企业
，不适用该通知的规定。
1994年1月1日起，统一了内、外资企业的流转税制，为了保持政策的连续性，保证新税制的顺利实施，对原来适用于外商投资企业和内资企业的税收优惠政策分别作出了妥善处理。国家税务总局国税明电〔1993〕076号文件所称：原福利企业享受的流转税优惠政策仍然保
留，由税务机关采取先征税后退还的办法，是指根据国家税务局国税发〔1990〕127号文件的规定享受流转税优惠的内资福利企业，不适用外商投资企业。
鉴此，对北京××有限公司应按规定征税，所欠税款应采取适当措施追缴入库。

WRITTEN REPLY TO QUESTION CONCERNING SINO-FOREIGN JOINT ENTERPRISEXX CO. LTD. NOT ENJOYING PREFERENTIAL TAX POLICIES AS GRANTED TOCHINESE-FUNDED WELFARE ENTERPRISES

(State Administration of Taxation: 21 April 1994 Coded Guo ShuiHan Fa [1994] No. 121)

Whole Doc.

To Beijing Municipal Tax Bureau:
We have acknowledged the receipt of your letter "Asking for
Instruction On the Question Concerning Whether Beijing Municipal XX Co.
Ltd. Can Enjoy Preferential Policies of Tax Reduction and Exemption as
Granted to Chinese-Funded Welfare Enterprises, a document of your bureau
coded Jing Shui Wai [1994] No. 173. After study, we hereby give a written
reply as follows:
Since the initiation of opening to the outside world, China has all
along pursued two sets of different tax systems for domestically funded
and enterprise with foreign investment, and preferential treatment toward
the two types are not the same. The Circular of the State Administration
of Taxation On the Question Concerning Tax Exemption and Reduction for
Social Welfare Production Units Run by civil Affairs Departments, a
document issued by the State Administration of Taxation Coded Guo Shui Fa
[1990] No. 127, was drafted in light of the situation regarding
domestically funded welfare enterprises, The stipulations of this Circular
are not applicable to the Beijing XX Co. Ltd. which is a Sino-foreign
joint venture.
Beginning from January 1, 1994, the turnover tax system for both
domestically funded and enterprise with foreign investment was unified, in
order to maintain the continuity of policies and guarantee the smooth
implementation of the new tax system, the original preferential tax
policies applicable to both enterprise with foreign investment and
domestically funded enterprises have been properly dealt with in light of
the respective cases. The Document of the State Administration of Taxation
Coded Guo Shui Ming Dian [1993] No. 076 states: The original preferential
policies on turnover tax enjoyed by welfare enterprises are still
retained, the method of preceding tax refunding with tax collection
adopted by tax authorities refers to domestically funded welfare
enterprises which enjoy preferential turnover tax treatment, not
applicable to enterprise with foreign investment, as set down in the
Document of the State Administration of Taxation Coded Guo Shui Fa [1990]
No. 127.
In view of this situation, tax shall be levied on the Beijing XX Co.
Ltd. proper measures shall be adopted to press for tax payment it owes
which then be put in treasury.



1994年4月21日