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Notice by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation of the Measures for the Publicity of Information on Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements
[Effective]
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科技部、财政部、税务总局关于科技人员取得职务科技成果转化现金奖励信息公示办法的通知
[现行有效]
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【法宝引证码】
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| Notice by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation of the Measures for the Publicity of Information on Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements | | 科技部、财政部、税务总局关于科技人员取得职务科技成果转化现金奖励信息公示办法的通知 |
| (No. 103 [2018] of the Ministry of Science and Technology) | | （国科发政〔2018〕103号） |
| The science and technology departments (committees, bureaus), public finance departments (bureaus), and taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Science and Technology Bureau and Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市科技厅（委、局）、财政厅（局）、税务局，新疆生产建设兵团科技局、财政局： |
| For purpose of implementing the requirements of the Notice by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology of the Relevant Individual Income Tax Policies for the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements (No. 58 [2018], Ministry of Finance), regulating the payment of individual income taxes on the cash rewards obtained by scientific and technological personnel for the transformation of job-related scientific and technological achievements, and ensuring that the information on cash rewards is open and transparent, the work in relation to the publicity of information on cash rewards obtained by scientific and technological personnel for the transformation of job-related scientific and technological achievements is hereby announced as follows: | | 为落实《财政部 税务总局 科技部关于科技人员取得职务科技成果转化现金奖励有关个人所得税政策的通知》（财税〔2018〕58号）的要求，规范科技人员取得职务科技成果转化现金奖励有关个人所得税缴纳，确保现金奖励相关信息公开、透明，现就科技人员取得职务科技成果转化现金奖励信息公示有关工作通知如下： |
| I. The entities that have made job-related scientific and technological achievements and conform to the requirements of the Notice by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology of the Relevant Individual Income Tax Policies for the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements (No. 58 [2018], Ministry of Finance) shall, in accordance with this Notice, publicize the information on cash rewards obtained by their scientific and technological personnel for the transformation of job-related scientific and technological achievements. An entity that has made job-related scientific and technological achievements refers to a non-profit R&D institution or an institution of higher learning with the status of an independent legal person. | | 一、符合《关于科技人员取得职务科技成果转化现金奖励有关个人所得税政策的通知》（财税〔2018〕58号）条件的职务科技成果完成单位应当按照本通知要求，对本单位科技人员取得职务科技成果转化现金奖励相关信息予以公示。职务科技成果完成单位是指具有独立法人资格的非营利性研究开发机构和高等学校。 |
| ．．．．．． | | ．．．．．． |
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