First, under the premise of completing their functions, all subordinate units should give full play to their respective advantages, make full use of existing technical strength, equipment and facilities, provide services to the society through various forms, and organize income generation. In principle, the income-generating bureau does not require it to be turned over, and all units manage and use it according to relevant national policies and regulations, so as to enhance the vitality for the development of the national marine industry.
Two, in the organization and implementation of technology development, foreign service activities, to do a good job in feasibility study, strict economic accounting, major projects to fulfill the approval procedures. At the same time, it is necessary to strengthen the management of state-owned assets to ensure the preservation and appreciation of state-owned assets.
Third, organizations should charge fees according to the charging standards set by the state. If the state does not stipulate the charging standard, it should be reasonably determined through consultation with users. At the same time, invoices printed by tax authorities should be used uniformly and pay taxes according to regulations.
Fourth, in organizing services, we should pay attention to both economic benefits, social benefits and environmental benefits, strengthen management, strictly implement national policies and regulations, establish and improve various rules and regulations, and prevent violations of discipline and law. Article 2 Expanding the scope of organizational services
I. Paid technical services
All units under the Bureau, in addition to undertaking mandatory tasks and work within the scope of the Bureau's functions, can provide technical services to the society in various forms and charge users according to the principle of paid services.
1, receiving the delegated task. To undertake scientific research tasks entrusted by the state, departments and local enterprises and institutions, and provide special services such as engineering survey, measurement or monitoring.
2. Technical services and technology transfer. Provide technical design, engineering calculation, equipment transformation, product testing and identification, analysis and testing, simulation calculation, video recording, drawing and copying, etc. For factories, enterprises and related users; The scientific and technological achievements and high-tech developed by this unit are sold to users in the form of paid transfer or patent.
3. Technical consultation. Provide information, observation and monitoring data products for the production technology, work plan and development plan of enterprises, institutions and local relevant departments, and conduct technical consultation, feasibility study and economic and technical demonstration.
4. External employment of technical personnel. On the premise of meeting the work needs of the unit, with the approval of the unit, technicians are employed by other units or provide technical services.
5. Technical training. Entrusted by relevant units and departments, provide professional and technical training for personnel.
Two. Development of new products (trial production) and sales of pilot products
Each unit develops (trial-produces) new technologies, new products and standards. , and the developed (trial-produced) products are provided to the relevant units for use, and the trial-produced products of new products (trial-produced products) are sold before they are officially put into production.
Third, technology shares or joint ventures
With the technical achievements, funds, equipment and facilities of this unit as input, we will make joint ventures or joint ventures with domestic and foreign factories and enterprises to share dividends.
Four, fixed assets and equipment, facilities lease
All units use houses, sites, warehouses, docks, ships, planes, vehicles, instruments and equipment to provide services to relevant units or users in the form of leasing.
When the above-mentioned fixed assets are leased or provided services to users for more than half a year (one voyage by plane and half a month by ship), they must be reported to the bureau for approval; Shall not exceed the above time, time, to my bureau for the record.
Verb (abbreviation for verb) production, operation and development
The production, operation and development departments of factories, workshops, guest houses, shops, farms, etc. of each unit shall, after signing a contract with brokers (or departments) to carry out contracted operation, pay funds to the competent unit according to the provisions of the contract; The production and business operation departments that have not been contracted out shall, except for retaining some development funds with the approval of the competent unit, turn over all the income generated to the competent unit.
Income from other services of intransitive verbs
Income from purchasing tickets, temporarily renting venues, overseas medical services, participating in international activities and exchanges. , in addition to extracting part of the remuneration from the staff, all turned over to the competent unit. Article 3 Cost accounting management
All development and business activities such as the use of fixed assets, equipment and expenses of the competent unit shall be strictly accounted for, and settled with the financial department of the competent unit according to the actual consumption. The main contents and calculation methods of cost (expense) are:
1. Personnel costs. Including wages, supplementary wages, various subsidies, travel expenses, etc.
Second, consumption cost. Material costs, fuel costs, utilities, technical appraisal fees, etc. If the cost can be calculated directly, it should be calculated directly in accordance with the accounting system, and it should be true, accurate and reliable; If it is difficult to directly calculate the actual cost of technical services, technical consultation and other fees, the cost can be estimated according to a certain proportion.
Three, the occupation of fixed assets and equipment, housing facilities and other expenses accounting, depreciation, repair costs and other comprehensive estimates; If it is used in the form of lease, it will be charged according to the lease contract.
Four, to borrow funds from the competent unit as working capital, the competent unit shall charge the capital occupation fee, which shall generally be lower than the bank loan interest rate in the same period and included in the cost accounting. Article 4 Management of income-generating funds
First, the income must be handed over to the financial department of the unit, credited to the unit's technology development and foreign service accounts, unified revenue and expenditure management, and it is strictly forbidden to set up accounts outside the accounts or set up small treasuries.
Second, the cost (expense) of the competent unit consumed by the development and operation department should be settled and paid to the financial department of the competent unit at the end of each quarter. If it is really impossible to settle at the end of the quarter, it can be settled once every six months, and it must be settled and paid in full before the end of each year.
Three, all units to sell state-owned fixed assets or materials and equipment, waste equipment discount treatment, national tax relief, insurance compensation, mediation or legal proceedings of creditor's rights and accept foreign equipment and equipment assistance. , its funds and objects are state-owned assets, which should be managed and used in accordance with the relevant provisions of the state, and shall not be used as unit income.
Four, the income-generating funds of each unit, in accordance with the provisions of the state to complete the tax and net income after deducting costs (expenses), according to the different nature of the unit budget management for financial management.
1, full budget unit. Its extra-budgetary net income, according to the provisions of the Ministry of Finance (92) No.458, should be regarded as "the increase of business expenses" and all of them should be included in the budget management. At the end of each year, all units shall report their revenue and expenditure plans and final accounts to our bureau.
When bringing extra-budgetary income into budget management, full budget units should first arrange the maintenance expenses of fixed assets facilities such as houses, docks, ships and airplanes and the maintenance and updating expenses of instruments and equipment for the development of income, so as to preserve and increase the value of state-owned assets and constantly improve the means of developing income.
2. Variance budget units and self-supporting units. The extra-budgetary net income is determined by the Ministry of Finance (86) Caizong Zi No.1. 143, and first withdraw 10% of the repair and purchase fund, and set the rest as special funds such as career development fund, collective welfare fund, incentive fund and medical fund.
Five, in order to fully reflect the development income of the unit, each unit should be in July each year and the second year 1 month, the development of income-generating funds and revenue and expenditure management to write a report, and according to the bureau to develop a unified survey statistics truthfully fill in.