国家高新技术产业开发区高新技术企业认定条件和办法(附英文)
国家科委
国家高新技术产业开发区高新技术企业认定条件和办法(附英文)
1991年3月6日,国家科委
第一条 为实施国务院批准的国家高新技术产业开发区有关政策规定,推动我国高新技术产业的发展,制定本办法。
第二条 国家高新技术产业开发区(以下简称开发区)内的高新技术企业,按照本办法认定。
第三条 省、自治区、直辖市、计划单列市科学技术委员会(以下简称省、市科委)是省、自治区、直辖市、计划单列市人民政府管理开发区内高新技术企业认定工作的主管机构,负责监督本办法的实施。开发区办公室在人民政府领导和省、市科委指导监督下,具体办理高新技术企业的审批认定事宜。
第四条 根据世界科学技术发展现状,划定高新技术范围如下:
(一)微电子科学和电子信息技术;
(二)空间科学和航空航天技术;
(三)光电子科学和光机电一体化技术;
(四)生命科学和生物工程技术;
(五)材料科学和新材料技术;
(六)能源科学和新能源、高效节能技术;
(七)生态科学和环境保护技术;
(八)地球科学和海洋工程技术;
(九)基本物质科学和辐射技术;
(十)医药科学和生物医学工程;
(十一)其他在传统产业基础上应用的新工艺、新技术。
本高新技术范围将根据国内外高新技术的不断发展而进行补充和修订,由国家科委发布。
第五条 高新技术企业是知识密集、技术密集的经济实体。开发区内的高新技术企业,必须具备下列各项条件:
(一)从事本办法第四条规定范围内一种或多种技术及其产品的研究、开发、生产和经营业务。单纯的商业经营除外;
(二)实行独立核算、自主经营、自负盈亏;
(三)企业的负责人是熟悉本企业产品研究、开发、生产和经营的科技人员,并且是本企业的专职人员;
(四)具有大专以上学历的科技人员占企业职工总数的30%以上;从事高新技术产品研究、开发的科技人员应占企业职工总数的10%以上。
从事高新技术产品生产或服务的劳动密集型高新技术企业,具有大专以上学历的科技人员占企业职工总数的20%以上;
(五)有十万元以上资金,并有与其业务规模相适应的经营场所和设施;
(六)用于高新技术及其产品研究、开发的经费应占本企业每年总收入的3%以上;
(七)高新技术企业的总收入,一般由技术性收入、高新技术产品产值、一般技术产品产值和技术性相关贸易组成。高新技术企业的技术性收入与高新技术产品产值的总和应占本企业当年总收入的50%以上。
技术性收入是指由高新技术企业进行的技术咨询、技术转让、技术入股、技术服务、技术培训、技术工程设计和承包、技术出口、引进技术消化吸收以及中试产品的收入;
(八)有明确的企业章程和严格的技术、财务管理制度;
(九)企业的经营期在十年以上。
第六条 兴办高新技术企业,须向开发区办公室提出申请,经开发区办公室核定后,由省、市科委批准并发给《高新技术企业证书》。
第七条 开发区办公室应定期按本办法第五条规定的条件,对高新技术企业进行考核。不符合上述条件的高新技术企业,不得享受国家高新技术产业开发区的各项政策规定。
第八条 列为高新技术产品的期限一般为五年以内,技术周期较长的高新技术产品经批准可延长至七年。
第九条 高新技术企业变更经营范围、合并、分立、转业、迁移或歇业的,须经开发区办公室审批,并向工商、税务等部门办理相应的登记。
第十条 开发区内,按国家规定全部核减行政事业费实行经济自立的全民所有制科研单位,符合本办法第五条规定条件的,经开发区办公室核定,可转成高新技术企业。
第十一条 本办法替代原由国家科委颁布的《关于高技术、新技术企业认定条件和标准的暂行规定》。
第十二条 各省、市科委应就本办法制定实施细则。原有实施细则凡与本办法不符的,应依据本办法修正。
第十三条 本办法由国家科学技术委员会负责解释和修改。
第十四条 本办法自国务院批准之日起实施。
Conditions and Measures on the Designation of High and New Techno-logy Enterprises in National High and New Technology Industry DevelopmentZones
(Approved by the State Council on March 6, 1991 Promulgated by theState Science Commission in March, 1991)
Whole Doc.
Article 1
These Measures are formulated to implement the relevant policy and
provisions on the national high and new technology industry development
zone approved by the high and new technology industry in our country.
Article 2
High and new technology enterprises in national high and new
technology industry development zones (hereinafter referred to as the
Development Zones) shall be identified and designated according to these
Measures.
Article 3
Science and technology commission in each province, autonomous
region, municipality, planned separate city (hereinafter referred to as
science and technology commission at provincial and city level) shall be
the authority in charge of the identification and designation of high and
new technology enterprises in the Development Zones administered by the
people's government of each province, autonomous region, municipality
planned separate city, and shall be responsible for the implementation of
these Measures. The Development Zone Office shall, under the leadership of
the people's government and the leadership and supervision of the science
commission at provincial and city level, specifically handle the
examination and approval of the identification and designation of the high
and new technology enterprises.
Article 4
According to the current development of science and technology in the
world, high and new technology is divided into following categories:
(1) microelectronics and electronic information technology;
(2) space science and aerospace and aeronautical technology;
(3) optoelectronics and optical, mechanical and electronic integra-
tion technology;
(4) life science and biological engineering technology;
(5) material science and new materials technology;
(6) energy science and new energy, high efficient energy conservation
technology;
(7) ecology and environmental science;
(8) earache science and ocean engineering;
(9) basic matter science and radiation science;
(10) medical science and bio-medical engineering;
(11) other new process or new technology applicable in the tradi-
tional industries.
The categories of high and new technology shall be supplemented and
amended from time to time according to the constant development inside and
outside China, and shall be published by the State Science Commission.
Article 5
High and new technology enterprises shall be knowledge-intensive and
technology-intensive economic enterprises. High and new technology
enterprises within the Development Zones must meet the following
conditions:
(1) they are engaging in the research, development, production and
sale of one or more high technologies within the scope of Article 4 and
their products. However, pure commercial distribution of such technologies
and their products are excepted;
(2) they are practicing independent accounting, autonomous operation
and bearing their own profit and loss;
(3) the persons in charge of the enterprises with the research,
development, production and sale of the products in their enterprises, and
shall be the full time personnel of the enterprises;
(4) scientist and technical personnel with college and university
education shall account or more than 30% of all the staffs of the
enterprises; scientists and technical personnel engaged in the research
and development of high and new technology products shall account or more
than 10% of all the staffs of the enterprises.
For those labor-intensive high and new technology enterprises
engaging in the production or service of high and new technology products,
scientists and technical personnel with college and university education
shall account or more than 20% of all the staffs of the enterprises;
(5) they have more than RMB 100000 yuan as their own funds, as well
as appropriates places of business and facilities corresponding to their
respective scale of business activities;
(6) more than 3% of the gross revenue of the enterprises shall have
been allotted as expenses of the research and development of high and new
technology products;
(7) the gross revenues of the high and new technology enterprises
shall be composed of technology income, value of the high and new
technology products, value of the ordinary technological products and
technology-related trade. The aggregate of technological income and value
of the high and new technology products shall account of more than 50% of
the annual gross revenue of the enterprises.
Technological income shall mean income derived from technical
consultancy, technology transfer, technology contributed as equity
investment, technical services, technical training, technical engineering
design and contracts, technology export, adoption and acquisition of
imported technology and trial productions;
(8) they have specific articles of association and strict technical
and financial administration system;
(9) their terms of operation shall be more than 10 years.
Article 6
An application for the establishment of high and new technology shall
be submitted to the Development Zone Office, after the Development Zone
Office has examined and determined, the application shall be approved and
a "Certificate of High and New Technology Enterprise" shall be granted by
the science and technology commission at provincial and city level.
Article 7
The Development Zone Office shall examine and verify the high and new
technology enterprises according to the conditions set forth in Article 5
on a regular basis. Those high and new technology enterprises that do not
meet the above conditions shall not be entitled to the policies and
provisions of the national high and new technology industry development
zone.
Article 8
The duration of those classified as high and new technology products
shall be within 5 years, and duration of those high and new technology
products that have a longer technological cycle shall upon approval be
extended to 7 years.
Article 9
High and new technology enterprises that alter their scope of
business, merge with or separate from other entities, charge their
production line, redomicile or wind-up shall apply to the Development Zone
Office for examination and approval, and shall undertake corresponding
industrial and commercial and tax registration.
Article 10
Science research institutes with the ownership of the whole people in
the Development Zones whose administrative and operational expenses have
been reduced pursuant to the stipulations of the State, that practice
independent accounting and that meet the conditions set forth in Article 5
may, upon verification by the Development Zone Office, be converted into
high and new technology enterprises.
Article 11
These Measures shall replace Interim Provisions on the Conditions and
Standards for the Designation of High and New Technology Enterprises
promulgated by the State Science and Technology Commission.
Article 12
Science and technology commissions in each province and city shall
adopt implementing rules based on these Measures. The existing
implementing rules that do not conform to these Measures shall be amended
in accordance with these Measures.
Article 13
The State Science Commission shall be responsible for the
interpretation and amendment to these Measures.
Article 14
These Measures shall be implemented from the date of approval by the
State Council.
关于如何认定“挪用公款归个人使用”的立法思考
寿阳县人民检察院 李常青
《中华人民共和国刑法》第三百八十四条规定:“国家工作人员利用职务上的便利,挪用公款归个人使用,进行非法活动的,或者挪用公款数额较大进行营利性活动的,或者挪用公款数额较大,超过三个月未还的,是挪用公款罪……”2001年10月26日最高人民法院关于如何认定挪用公款归个人使用有关问题的解释(以下简称高法解释)规定:“国家工作人员利用职务上的便利,以个人名义将公款借给其他自然人或者不具有法人资格的私营独资企业、私营合伙企业等使用的,属于挪用公款归个人使用。”“国家工作人员利用职务上的便利,为谋取个人利益,以个人名义将公款借给其他单位使用的,属于挪用公款归个人使用。”2002年4月28日,全国人民代表大会常务委员会关于《中华人民共和国刑法》第三百八十四条第一款的解释(以下简称人大解释)规定:“有下列情形之一的,属于‘挪用公款归个人使用’:(一)将公款供本人、亲友或者其他自然人使用的;(二)以个人名义将公款供其他单位使用的;(三)个人决定以单位名义将公款供其他单位使用,谋取个人利益的。”2003年11月13日,《全国法院审理经济犯罪案件工作座谈会纪要》(以下简称会谈纪要)规定:经单位领导集体研究决定将公款给个人使用或者单位负责人为了单位的利益,决定将公款给个人使用,不以挪用公款罪定罪处罚。
从以上内容可以看出,在短短两年时间内,最高人民法院,全国人大常委会先后分别对挪用公款归个人使用做出解释或进行研讨,而且所做规定不尽相同,甚而至于还存在矛盾,说明从立法高层对挪用公款罪理论认识上是有分歧的。高法解释将挪用公款借给具有法人资格的私营公司排除在挪用公款借给个人使用之外,人大解释将个人决定以单位名义将公款借给其他单位使用,未谋取个人利益的排除在挪用公款归个人使用之外,会谈纪要中更是将经单位领导集体研究决定的或者单位负责人为了单位的利益决定将公款给个人使用也排除在挪用公款归个人使用之外。以笔者愚见,甚为不妥。
一、挪用公款罪侵犯的客体是国家工作人员职务行为的廉洁性和公款的使用权,客观方面表现为利用职务上的便利,挪用公款归个人使用。每一笔公款其所有权或为国有,或为集体所有,或者是机关企事业单位正常经费,或者是应上交国家利税,或者是企业公积金或公益金,或者是预提职工福利等。任何单位,任何人都无权挪给其他个人使用,而无论形式上是个人决定,还是单位集体研究决定,都无权改变公款的用途。如果纵容这种行为的发生,势必侵犯公款的使用权。再者,将公款借给个人使用,无论是为了个人利益,还是为了单位利益,其实质都是为了一小部分人或一个小团体的利益,其本质上是没有区别的,都会侵犯国家工作人员职务行为的廉洁性。
二、犯罪最本质的特征是具有社会危害性,行为人无论以何种形式将公款借给个人使用(也包括其他借给其他单位使用),其社会危害性是显而易见的,首先这种行为破坏了社会主义市场经济的公平竞争性。社会主义市场经济中对资源配置起基础性调节作用的是市场,在开放的市场经济体制中,资金起着至关重要的作用,资金实力雄厚与否,有时能决定一个企业的命运。事实上,当某一个单位能轻而易举地筹借到公款时,往往会将其他竞争者置于不利地位,从而掌握市场的主动权,在竞争中赢得有利的地位,其实质是一种不正当竞争行为。其次,从公款出借方来说,背后往往是权钱交易,权利交易,无论披上什么合法的外衣,其受利益驱动的动机是“司马昭之心,路人皆知”。
三、法律对人的作用称为法律的规范作用,主要有指引作用、评价作用、预测作用、教育作用、强制作用,法律对于人们的行为起评价标准和尺度的作用。人们可以根据法律的规范性、确定性特点,预见和估计人们相互间将怎样行为以及行为的后果等,从而对自己的行为作出合理的安排。刑法通过打击犯罪来引导人们哪些行为是可为的,哪些行为是不可为的。如果法律对以各种“合法”形式掩盖下的挪用公款不能认定为犯罪的话,势必对其他国家工作人员起一种错误的诱导作用,引导人们继续“合法”地挪用公款。
四、在人大解释中,将公款供本人、亲友或者其他自然人使用的,属于“归个人使用”,在该条款中,将公款借给自然人使用,并不管是否为单位集体研究决定,也不管是否为单位谋取利益,都属于挪用公款中的“归个人使用”。但在高法会谈纪要中却将经单位集体研究决定或者单位负责人为了单位利益决定将公款给个人使用排除在挪用公款归个人使用之外。也就是说单位负责人既为了单位利益同时也为个人谋取了利益,将构不成挪用公款罪。虽然高法会谈纪要不具有司法解释的性质,但对审判实践有着较强的指导意义,并且根据“疑罪从无”的精神,这样的行为很难认定为犯罪,也就是说高法的会谈纪要使人大的立法解释形如空文,确有司法侵犯立法之嫌。
综上所述,现行法律关于挪用公款“归个人使用”如何认定的问题上,虽然规定较多、较细,但是既缺乏法理依据,实践操作性又差。为此,笔者建议挪用公款的主体应区分为两类,第一类是在国家机关、国有事业单位、人民团体中从事公务的人员;第二类是在国有公司、国有企业中从事公务的人员。前述第一类人员只要将公款借给个人使用达到刑法规定的数额标准,即可构成挪用公款罪,第二类人员则要区分是正常的民间借贷还是利用职务之便将公款借给个人使用。对于挪用公款的使用人的界定也应分为两类,第一类是自然人,第二类是单位,确切地说是指私营独资企业、个人合伙企业,自然人为股东的有限责任公司。对于挪用公款的动机则不应将为个人或为单位谋取利益成为是否构成挪用公款罪的要件。