1. All institutions affiliated to China Academy of Sciences (hereinafter referred to as units) should give full play to their respective disciplinary advantages, make full use of existing talents, equipment, technology, scientific research achievements and other conditions, serve the society in various forms, and promote the development of society, economy and science and technology.
second, in organizing income, all units should conscientiously do a good job in feasibility study, strictly carry out cost accounting, pay attention to economic benefits, and earnestly strengthen the management of state-owned assets so as to preserve and increase the value of state-owned assets.
three, all units to provide services to the society and organize income, both to relax and enliven, but also to strengthen management. It is necessary to strictly implement national laws, regulations and policies; Establish and improve various rules and regulations to prevent violations of law and discipline. Article 2 requirements for income management
1. All the income of each unit must be included in the unit budget, and the financial department of the unit will conduct unified accounting and management.
second, the organization income of each unit must be charged in strict accordance with the charging scope and standards stipulated by the state. The adjustment of charging items and charging standards must be reported to the relevant departments for approval according to the prescribed procedures.
3. The receipts printed by the financial department or the invoices printed by the tax department must be used for the organization income of each unit.
iv. in order to fully reflect the financial revenue and expenditure of the unit, each unit shall report the financial revenue and expenditure plan, final accounts and other financial statements in a unified manner as required.
5. companies sponsored by various units shall submit financial statements to the financial department of the organizer on a regular basis. Article 3 contents of income
1. Business income refers to the income obtained by various units in providing effective services to the society according to state regulations. Mainly includes:
(1) scientific research task income: refers to the income obtained by various units from vertical and horizontal scientific research tasks accepted by the state, departments, localities and enterprises.
(2) technical income: refers to the income obtained by providing technical services to users by using the manpower, material resources and technology of the unit. Mainly in the following aspects:
1. Technology transfer income: refers to the income obtained by the unit through paid transfer of research results, proprietary technology, patents, copyrights, etc.
2. technical consulting income: refers to the income obtained by providing information, feasibility study, technical and economic demonstration for the production, scientific research plans, products and projects of other units and for the planning of the state and relevant departments.
3. technical service income: refers to the income obtained by using technical knowledge to provide technical design, process preparation, engineering calculation, standard formula, equipment modification, commissioning and installation, product testing, standard review, appraisal, analysis and testing, camera drawing, etc. for solving specific projects.
4. technical training income: refers to the income from technical training and training on behalf of others.
5. technology contracting income: refers to the income obtained by the personnel of this unit from contracting or leading enterprises and institutions.
6. Export income of technological achievements: refers to the income obtained from the paid export transfer of research achievements, proprietary technologies, patents and copyrights of the unit to foreign countries.
7. technology share participation and joint venture dividend income: refers to the income obtained by our unit through joint venture, joint venture and cooperation with domestic foreign enterprises and institutions with technology, capital and equipment.
(3) Income from pilot products: refers to the income obtained from the sale or transfer of products trial-produced during the intermediate test.
(4) income from trial production of new products: refers to the income obtained from trial production and sale of products with great technological breakthroughs.
2. Production of operational income: refers to the income obtained by factories, workshops, farms, etc., which are not subject to independent accounting within each unit, engaged in production and business activities according to law (excluding the income from pilot products and trial production of new products).
iii. Paid-in income: refers to the net income (undistributed profit after tax) handed over to the competent unit or department by the production, operation and service units (including companies, factories, guest houses, etc.) to which each unit belongs for independent accounting.
iv. other income: income that does not fall within the above-mentioned scope, such as income from publishing, living services, scientific and technological exhibitions, scientific and technological exchange services and foreign affairs services of various units, and fixed assets rental income. Article 4 accounting of income
1. All units must conduct strict cost (expense) accounting when organizing income. The main contents of costs (expenses) include: wages, supplementary wages, labor remuneration, material expenses, fuel power expenses, equipment purchase expenses, depreciation expenses or equipment use fees, business expenses, management fees, sales expenses, etc.
second, if the expenses incurred by each unit in the process of organizing income have been charged to the scientific expenses, the expenses incurred by the unit in the current year should be offset accordingly when accounting for income.
III. Calculation of costs (expenses):
(1) Each unit shall conduct project (product) cost accounting according to the requirements of the accounting system for scientific research task income, pilot product income, new product trial production income, production operational income and other incomes from which costs (expenses) can be directly calculated. Its cost should be calculated strictly according to the actual number, and be true, accurate and reliable.
(2) For some technical income and life service income that are difficult to calculate the actual cost, the cost can be calculated according to a certain proportion.
(3) in order to promote the completion of scientific research tasks and the transformation of scientific and technological achievements into productive forces, we must fully mobilize the enthusiasm and creativity of scientific and technological personnel, so that the income of scientific and technological personnel is directly linked to the tasks completed and the contributions made to society. After the completion and acceptance of scientific research projects and topics, labor remuneration can be extracted from 4% ~ 6% of the balance of project funds to reward relevant personnel.
in order to encourage scientific and technological personnel to serve the society, 2%-3% of labor remuneration can be extracted from the net income for technology transfer, technical consultation, technical service, technical training, scientific and technological exhibition and scientific and technological exchange services organized by the unit to reward the relevant personnel.
iv. companies sponsored by various units shall conduct independent accounting, operate according to law, be responsible for their own profits and losses and pay taxes according to regulations. The water, electricity, gas, equipment, houses, etc. used by the company in the process of production and operation shall be settled in a timely manner on a monthly and quarterly basis, and shall be included in the cost in a timely manner according to regulations. The organizer shall offset the corresponding expenses after receiving the above-mentioned refunded expenses.
5. The funds lent by each unit to the company shall be charged a capital occupation fee, and the annual occupation rate shall be 7%-8% of the annual interest rate of bank loans. The capital occupation fee paid by each company is included in the cost. All the funds occupied by the organizer are used as the increase of "allocated business expenses" (self-supporting units are used as the increase of "working capital").
VI. The income from the sale of fixed assets and waste materials will be directly used as an additional "special fund-scientific research and development fund", all of which will be left to the units for use according to relevant regulations.
VII. All units shall price and record the donated instruments, equipment, materials and vehicles. Belong to the fixed assets, to register and regarded as the purchase of fixed assets management.