国家税务总局


国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
现就医疗、教育行业外商投资企业有关税务处理问题，明确如下：
一、根据外商投资企业和外国企业所得税法（以下简称税法）第一条及外商投资企业和外国企业所得税法实施细则（以下简称实施细则）第二条的规定原则，医疗、教育行业外商投资企业的经营所得和其它所得，应按税法及其实施细则的规定，计算缴纳企业所得税。＃13二、教育行
业外商投资企业，其对学生所收取的费用以及其他收入，除依照营业税暂行和条例第六条第一款第（四）项规定免征营业税的项目外，应作为企业营业收入，计算缴纳营业税；其取得的全部收入（包括免征营业税的收入），扣除成本、费用和损失后的余额，为应纳税所得额，计算缴纳企业
所得税。凡外商投资举办的学校，其学校章程或入学合同规定，采取先收取抵押金，学期结束后全部退回，以抵押金的利息作为学费的，对抵押金可以不作为业务收入，仅对以抵押金所取得的利息，在取得时作为业务收入，计算缴税；学校章程或入学合同中规定采取先收取高额费用，学期
结束或者学生中途退学、离学后，部分退回学生，部分留归企业所有的，对应退回的费用部分，可视为抵押金不作为业务收入，仅对由此取得的利息和不予退回的费用部分，在取得时作为业务收入，计算缴税。
三、医疗行业外商投资企业，其所取得的各项收入，除属于营业税暂行条例第六条第一款第＜三＞项规定免征营业税的项目外，均应计算缴纳营业税；其所取得的各项收入减除有关成本、费用和损失后的余额，作为应纳税所得额计算缴纳企业所得税。

CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF TAXATION RELATEDTO ENTERPRISES WITH FOREIGN INVESTMENT IN MEDICAL AND EDUCATIONAL TRADES

(State Administration of Taxation: 4 July 1994 Coded Guo Shui Fa[1994] No. 152)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
The question concerning the handling of taxation related to
enterprise with foreign investment in medical and educational trades is
hereby clarified as follows:
I. In accordance with the principle as stipulated in the Article 1 of
the Income Tax Law (hereinafter referred to as Tax Law) for enterprise
with foreign investment and Foreign Enterprises and Article 2 of the
Detailed Rules for Implementation of the Tax Law for enterprise with
foreign investment and Foreign Enterprises (hereinafter referred to as the
Detailed Rules for Implementation), enterprise income tax shall be
calculated and paid in accordance with the stipulations of the Tax Law and
its Detailed Rules for Implementation for the business income and other
income of the enterprise with foreign investment in the medical and
educational undertakings.
II. The fees collected from students by enterprise with foreign
investment in the educational trade as well as other incomes, except for
the items which are exempt from business tax in accordance with the
stipulations of Section (4), Clause 1, Article 6 of the Provisional
Regulations Concerning Business Tax, shall be regarded as business income
of the enterprises and business tax is calculated and paid; the balance of
the whole lot of income (including income that is exempt from business
tax) they gained, after deducting from cost, expenses and losses, shall be
regarded as payable amount of income on the basis of which enterprise
income tax is calculated and paid. For school operating with foreign
investment which first collects cash pledge and then returns the cash
pledge in full after the conclusion of the school term in accordance with
the school statute or the stipulations of the entrance contract and which
uses the interest on cash pledge as tuition, the cash pledge may not be
regarded as business income, only the interest gained on the cash pledge
is regarded as business income on which tax is calculated and paid; for
schools which first collect high-value fees in accordance with the school
statute or the stipulations of the entrance contract, the fees are
partially returned to the students after the conclusion of the school term
or when the students discontinue their schooling midway or leave the
school, and are partially retained for the enterprise itself, the part of
fees that should be returned may be regarded as cash pledge, not as
business income, but tax is calculated and paid for the interest derived
therefrom and that part of fees not to be returned which is regarded as
business income when received.
III. For the various items of incomes gained by enterprise with
foreign investment in the medical trade, with the exception of the
projects which are exempt from business tax as stipulated in Section (3),
Clause 1, Article 6 of the Provisional Regulations on Business Tax, shall
all be subjected to the calculation and payment of business tax; the
balance of the various items of income they gained, after deducting
related costs, expenses and losses, shall be regarded as the amount of
taxable income for which enterprise income tax is calculated and paid.



1994年7月4日
北京市发明专利申请资助暂行办法


北京市发明专利申请资助暂行办法


为鼓励发明创造，提高北京地区发明专利拥有量，促进技术创新和首都经济发展，根据《北京市关于进一步促进高新技术产业发展的若干政策》的规定，特制定本暂行办法。
第一条 本办法所称的发明专利申请资助金是指纳入市财政预算，用于资助发明专利申请的专项费用。
第二条 北京市知识产权局负责发明专利申请资助金的审核和发放工作。
第三条 本办法的资助对象为：北京地区申请国内发明专利的单位和个人。
第四条 发明专利申请资助金的资助范围为2002年11月1日至2002年12月31日申请发明专利发生的申请费、代理费；发明专利实审费待进入实质审查后发放。
第五条 申请发明专利申请资助金的项目应具备下列条件之一：
1、技术先进，具有较高的创新性；
2、属于国家及北京地区重点发展的技术领域和行业；
3、具有较好的市场前景。
第六条 发明专利申请资助金发放标准：
1、发明专利申请费以国家知识产权局实际收取的费用为准；
2、委托专利代理机构代理的发明专利申请，专利代理费每件资助1000元。
第七条 凡申请发明专利申请资助金的单位和个人，均需填写北京市专利申请资助金申请表，并向北京市知识产权局提交下列材料：
1、发明专利申请受理通知书的原件及复印件各壹份；
2、国家知识产权局收取专利申请费用的发票原件及复印件各壹份；
3、专利代理机构收取专利代理费用的发票原件及复印件各壹份；
4、发明专利申请公布及进入实质审查程序通知书；
5、职务发明专利申请人的单位介绍信，经办人的身份证原件及复印件各壹份；
6、非职务发明专利申请人的身份证或军人身份证件的原件及复印件各壹份。
以上材料经核对盖章后，原件退回，复印件存档。
第八条 非职务发明专利申请须由申请人本人办理专利申请资助手续；职务发明专利申请须由单位知识产权管理部门办理专利申请资助手续。
第九条 凡申请发明专利申请资助金的单位和个人，提交的材料及凭证必须真实、准确，如违反有关规定弄虚作假，已发放的发明专利申请资助金全部收回，并追究相关责任。
第十条 本暂行办法的解释权属于北京市知识产权局。
本暂行办法的有效期为2002年11月1日至12月31日，在此期间，《北京市2000年度专利申请费资助暂行办法》暂停执行。