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中国国际贸易促进委员会共同海损理算暂行规则(附英文)

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中国国际贸易促进委员会共同海损理算暂行规则(附英文)

中国国际贸易促进委员会


中国国际贸易促进委员会共同海损理算暂行规则(附英文)

(简称北京理算规则)

为了在平等互利的基础上,正确地进行共同海损理算,以增强各国人民的友好关系,促进国际贸易与海洋运输的发展,中国国际贸易促进委员会制定本暂行规则,并设立海损理算处。

第一条 共同海损的范围
在海上运输中,船舶和货物等遭遇自然灾害、意外事故或其他特殊情况,为了解除共同危险,采取合理措施所引起的下列特殊损失和合理的额外费用,属于共同海损:
一、为了抢救船舶和货物等而造成的船、货等合理损失。
二、船舶驶入避难港的额外费用,在避难港额外停留期间的港口费用,以及事后载有原货物驶出的额外费用。
三、船舶由于驶往避难港而延长航程和在避难港额外停留期间支付的船员工资和给养,以及消耗的燃料和物料的费用。
四、救助费用、抢卸和重装货物等的费用以及其他额外费用。
由于本航程中的意外事故,为了安全地完成航程必须修理时,船舶在修理港合理停留期间必须支付的港口费用、船员工资和给养、消耗的燃料和物料费用,以及由于修理而卸载、重装和移动船上货物等所引起的费用和损失,在当前情况下可列入共同海损。
为了节省原应列入共同海损的费用而支付的费用,可以作为代替费用列入共同海损,这些费用,除经船、货双方同意的以外,不得超过被节省的费用。
除以上三款所列的损失和费用外,其他一切间接损失,包括由于迟延所引起的一切损失和费用,都不属于共同海损。

第二条 共同海损理算的原则
进行共同海损理算的原则是:在调查研究的基础上,明确责任,实事求是、公平合理地处理各项损失和费用的补偿和分摊。
提出共同海损理算要求的一方和其他有关各方,有举证的责任,证明其提出的损失或费用根据本规则的规定可列入共同海损。
对作为共同海损提出理算的案件,如果构成案件的事故确系运输契约一方不能免责的过失所引起,则不进行共同海损理算,但可根据具体情况,通过协商另作适当处理。

第三条 共同海损损失金额的计算
船舶、货物和运费的共同海损损失金额,按照下列标准计算:
一、船舶的损失金额,按照损失部分实际支付的合理修理费用(包括临时性修理费用、合理扣减后的换新费用)计算。如果船舶损失部分尚未进行修理,则按必要修理的合理估计费用计算。燃料、物料等损失按实际价值计算。
二、货物的损失金额,按照损失部分的到岸价格,减除由于损失无需支付的运费。如果遭受损失的残货已经出售,而受损程度无法确定,则按该货物的到岸价格与出售净得金额之间的差额计算。
三、运费的损失,按照货物遭受损失而引起的运费损失金额,减除由于损失无需支付的营运费用计算。

第四条 共同海损的分摊
共同海损的损失和费用,由各受益方根据各自的分摊价值比例分摊。
分摊价值按照下列标准计算:
一、船舶分摊价值,按照船舶在航程终止时的当地完好价值减除不属于共同海损的损失金额计算;或按照船舶在航程终止时的当地实际价值加上共同海损的损失金额计算。
二、货物分摊价值,按照货物的到岸价格,减除不属于共同海损的损失金额和承运人承担风险的运费计算。
未经申报的货物或谎报的货物,应按实际价值参加分摊;如果这些货物遭受损失,不得列入共同海损。
旅客行李和个人物品,除特殊情况外,不参加共同海损分摊。
三、运费分摊价值,按照承运人承担风险并于事后收得的运费,根据共同海损事故发生时尚未完成的航程,作相应比例的扣减,加上列入共同海损的运费损失金额计算。

第五条 利息和手续费
对共同海损的损失和费用,给予年利百分之七的利息。利息计算至共同海损理算书编就之日为止。
对垫付的共同海损费用,除船员工资、给养、燃料、物料外,给予百分之二的手续费。

第六条 共同海损担保
为了保证分摊共同海损,经有关方的要求,各分摊方应提供共同海损担保。共同海损担保,可以提供可靠的担保函,也可以提供保证金。如果提供保证金,除各有关方另有协议者外,应交由理算处以保管人的名义存入银行。保证金的使用,由理算处决定。保证金的提供、使用或退还,不影响各分摊方的最终分摊责任。

第七条 共同海损时限
为了维护各有关方的利益,尽快完成共同海损案件的理算,各有关方在共同海损事故发生后应及时办理必要的事项,并按照下列期限宣布共同海损和向理算处提供有关材料:
一、宣布共同海损:船舶在海上发生事故,不迟于到达第一个港口后的四十八小时;船舶在港内发生事故,不迟于事故发生后的四十八小时。
二、提供有关材料:有关共同海损事故和损失的证明材料,在有关方收到后一个月以内,但全部材料不迟于航程结束后一年。
如有特殊情况,在上述期限内向理算处提出理由,经理算处同意,可以适当延长。
如果有关方不按上述规定办理,理算处可以根据情况,不予理算;或根据已有材料进行理算。

第八条 共同海损理算的简化
为了减轻各有关方的负担,提高工作效率,共同海损理算应尽量简化,避免繁琐的手续和计算;理算书应力求简明扼要,便于执行。
对于案情简单的案件,可以作简易理算。
对于共同海损金额较小的案件,经征得主要有关方的同意,可以不进行理算。

INTERIM RULES FOR GENERAL AVERAGE ADJUSTMENT OF THE CHINA COUNCIL FPROMOTION OF INTERNATIONAL TRADE (KNOWN AS BEIJING RULES FORADJUSTMENT, FOR SHORT)

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版《中华人民共和国涉外法规汇编》(1991年7月版). 当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM RULES FOR GENERAL AVERAGE ADJUSTMENT OF THE CHINA COUNCIL FOR THE
PROMOTION OF INTERNATIONAL TRADE KNOWN AS BEIJING RULES FOR
ADJUSTMENT, FOR SHORT
(Promulgated on January 1, 1975)
With a view to dealing properly with general average adjustment on the
basis of equality and mutual benefit so as to enhance friendly relations
among peoples of different countries and promote the development of
international trade and marine transport, the China Council for the
Promotion of International Trade has formulated the present Interim Rules
and set up the Department for Average Adjustment.

Article 1 Scope of general average.
The following extraordinary loss of damage and reasonable extra expenses
arising from measures properly taken for relieving a ship, cargo, etc.
from common danger caused by natural calamities, accidents and/or other
extraordinary circumstances in marine transport shall fall within the
scope of general average:
1. loss of damage reasonably caused to the ship, cargo, etc. for rescuing
the same from danger;
2. extra expenses incurred by the ship for entering a port of refuge, port
charges incurred during the extra period of the ship's staying in a port
of refuge and extra expenses for the ship's leaving the port of refuge
subsequently with her original cargo;
3. crew's wages and maintenance incurred as well as fuel and stores
consumed during the prolongation of the voyage occasioned by the ship
proceeding to a port of refuge and during the extra period of the ship's
stay in a port of refuge;
4. salvage expenses, expenses for forced discharge and reloading of the
cargo, etc. and other extra expenses.
Where the ship needs repairs for the safe completion of the voyage in
consequence of damage caused by an accident during the voyage, the port
charges, crew's wages and maintenance and fuel and stores necessarily
incurred or consumed during the reasonable period of detention of the ship
in the port of repair, as well as the expenses and loss or damage arising
from such discharging, reloading and handling on board of the cargo, etc.
as are required for the repairs, may under the present circumstances be
admitted as general average.
Where any expense is incurred to save another expense which would have
been admissible in general average, such expense may be allowed in general
average as a substituted expenses. Unless otherwise agreed upon by and
between the ship and cargo interests, the amount so allowable shall not
exceed the amount of the expense saved. With the exception of loss or
damage and expenses referred to in the above three paragraphs, any other
indirect loss, including loss or damage and expenses through delay, shall
not fall within the scope of general average.

Article 2 Principle of adjusting general average.
The principle of general average adjustment is the ascertainment of
liability on the basis of investigation and study and dealing with the
compensation for and contribution to various losses and expenses fairly,
reasonably and in a truth-seeking way.
The onus of proof shall be upon the party applying for general average
adjustment as well as the other parties concerned to show that their
respective loss or damage and expenses claimed for are allowable as
general average according to the provisions of the Rules.
If the event giving rise to a claim submitted for adjustment as general
average is due to a fault of one of the parties to the contract of
affreightment, for which he is not entitled to exemption from liability,
no general average adjustment shall be proceeded with, but the case may be
otherwise appropriately dealt with through consultation according to the
circumstances involved.

Article 3 Computation of amount of general average loss or damage.
The amount to be admitted as general average for loss or damage to the
ship, cargo and freight shall be computed on the following basis:
1. The amount allowable for loss or damage to the ship shall be computed
in accordance with the actual reasonable cost of repairing such damage,
including cost of temporary repairs and of replacements subject to
reasonable deductions in respect of "wear and tear" Where no repairs have
been effected, computation shall be made in accordance with the reasonably
estimated cost of necessary repairs. The amount allowable for loss of or
damage to fuel and stores, etc. shall be computed on the basis of their
actual values.
2. The amount allowable for loss of or damage to the cargo shall be
computed on the basis of the CIF value, less the freight which would have
been incurred but for such loss or damage. Where the cargo so damaged is
sold and it is impossible to ascertain the extent of the damage, the
amount shall be computed on the basis of the difference between the CIF
value and the net proceeds of sale.
3. The amount allowable for loss of freight shall be computed on the basis
of the freight lost owing to the loss of, or damage to, the cargo, less
the operating costs of the ship, which would have been incurred but for
such loss of damage.

Article 4 Contribution to general average.
General average loss or damage and expenses shall be contributed to by the
benefited interests in proportion to their respective contributory values.
The contributory value shall be computed on the following basis:
1. The contributory value of the ship shall be computed either in
accordance with the value of the ship in sound condition at the time and
place of the termination of the voyage, less the amount of loss or damage
not allowable in general average, or in accordance with the actual net
value of the ship at the time and place of the termination of the voyage,
plus the amount allowable in general average.
2. The contributory value of the cargo shall be computed on the basis of
the CIF values, less the amount of loss or damage not allowable in general
average and the freight at the risk of the carrier.
Undeclared or falsely declared cargo shall contribute on the actual value,
but loss of or damage to such cargo, if any, shall not be admitted as
general average. Passengers' luggage and personal effects shall not
contribute to general average except under extraordinary circumstances.
3. The contributory value of the freight shall be computed on the basis of
the freight at the risk of the carrier and subsequently earned, subject to
a deduction corresponding to the extent of the voyage still uncompleted at
the time of the accident giving rise to general average, plus the amount
of loss of freight allowable in general average.


Article 5 Interest and commission.
Interest shall be allowed on general average loss or damage and expenses
at the rate of 7% per annum until the date of the completion of the
general average adjustment.
A commission of 2% shall be allowed on general average expenses other than
crew's wages and maintenance and fuel and stores.

Article 6 General average security.
The contributing parties shall, at the request of the parties concerned,
provide a security to ensure the contribution to general average. Such
security may be in the form of a reliable letter of guarantee or a cash
deposit. Where a cash deposit is provided, the same shall be paid into an
account in a bank in the name of the Department for Average Adjustment
unless otherwise agreed upon by and between the parties concerned. Any use
of the cash deposit shall be decided by the Department for Average
Adjustment. The provision, use and refund of the cash deposit shall be
without prejudice to the ultimate liability of the contributing parties.

Article 7 Time limit of general average.
For the purpose of safeguarding the interests of all parties concerned and
completing the adjustment of general average as promptly as possible, all
parties shall, upon the occurrence of the accident giving rise to general
average, do everything necessary in time and declare general average and
provide the Department for Average Adjustment with relevant materials
within the following time limits:
1. Declaration of General Average
Within 48 hours upon the ship's arrival in the first port after the
accident, if it has occurred at sea, or within 48 hours after the
accident, if it has occurred in a port.
2. Provision of relevant materials For documentary evidence pertaining to
the occurrence of general average and general average loss or damage,
within one month after receipt thereof by the claiming party, but all
materials shall in any case be provided within one year of the completion
of the voyage.
In case of extraordinary circumstances the above time limits may be
appropriately extended, provided a reason for extension has been given
within the respective time limits to the Department for Average Adjustment
and its approval obtained. In case of failure to observe the above
stipulations on the part of any of the parties concerned, the Department
for Average Adjustment may either decline to proceed with adjustment or
adjust the case on the basis of the materials in its possession.

Article 8 Simplification of adjustment of general average.
With a view to lightening the burden of all parties concerned and
improving working efficiency, the adjustment of general average shall be
made as simple as possible; unduly complicated procedures and calculations
shall be avoided; adjustment shall be made as clear and concise as
possible and easy to execute.
Summary adjustment may be applied in simple cases.
For cases in which the amount involved is small, adjustment may be
dispensed with if consent has been obtained from the principal parties
concerned.


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  自上世纪九十年代开始,山东省枣庄市开始了国有企业的改革改制,改制面一度在98%以上。但因改制不彻底等原因影响,多数企业仍资不抵债,生产经营陷入困境,停产关闭、职工下岗现象十分严重。破产改制成为国有企业不得已的选择。以工业企业为例,2002年底,全市77家市属工业企业有职工4.9万人,账面资产总额48.1亿元,负债总额56.6亿元,资产负债率达118%。在随后的十年里,先后有43家市属工业企业实施了破产改制,涉及职工2.3万人。近期,枣庄中院专门对近10年审理的国有企业破产案件情况进行了调研,分析了该类案件的特点及审判工作中遇到的困难和问题,并提出了相关意见和建议。

  一、国有企业破产案件存在的主要难题

  2002年以来,全市两级法院共受理国有企业破产案件232件,涉及职工5.7万人,已终结破产案件191件,核销破产企业债务97亿元。其中,中院审理市属国有企业破产案件120件,终结破产程序96件,核销破产债务76亿元。经分析,市属国有企业破产案件有以下特点:

  (一)债权清偿率低。多数国有破产企业长期业歇业关门,资产管理较为混乱,会计账目与实际脱节,一些资产有账无物、有物无账、资产凭证缺失,核对清算难度较大。而大多数有效资产已在金融机构设置了抵押,占有土地又属于国有划拨土地,职工债权难以保障,第二、三顺序的债权基本得不到清偿。

  (二)审判周期较长。因清算中的民事争议需要通过独立的民事诉讼程序或仲裁程序解决,一个破产案件中往往涉及数个甚至上百个民事诉讼案件或仲裁案件。每一个诉讼、仲裁都要一个完整的法律程序,破产案件的终结需要很长的周期。不少企业的大片厂区土地及厂房、设备长期闲置、荒废,企业资产被破坏、蚕食、损毁等现象不同程度存在。

  (三)破产资产变现难。国有破产企业的主要财产是企业的厂房及占有的国有划拨土地。这两项财产的处理在很大程度上依赖于政府行为,且需要分别经过不同的程序,实现“房地合一”后才能变现。破产企业的特殊财产,如企业集体宿舍的处理,一直是破产清算工作的“难点”。如强制清理势必引发职工不满,造成不稳定因素,如不作为破产财产处理又直接影响破产财产变现价值。

  (四)利益主体争议大。由于破产法规定不明确,破产清算组对职工集资、下岗生活费以及离退休人员的社会统筹费应否计入第一顺序清偿认识不统一,职工与债权人之间也存在较大的认识冲突。部分职工对政府收回划拨土地,以及用划拨土地出让金补偿职工权益的做法,不能够正确理解,甚至产生卖地分钱的错误想法。

  (五)职工安置任务重。国有企业在申请破产时,虽然向法院提交了企业职工安置预案,但预案基本没有落实,职工普遍未能得到妥善安置。在破产清算期间,由于劳动保障制度与新破产法规定不衔接,职工医疗保险费和养老保险费无法缴纳,退休职工无法及时办理退休手续,失业金和养老保险金也无法及时发放,容易引发职工上访,需要做大量的职工安抚、引导工作。

  (六)社会职能分离难度大。国有企业一旦破产,其所担负的教育、医疗、卫生、社会管理等社会职能也分离出去,移交地方统一管理。但因移交费用不足、接收单位不愿接收等因素的影响,一些企业的社会职能难以及时分离,个别企业在破产终结多年后,原社会职能及管理对象仍停留在厂区,为社会管理带来了诸多不便,滋生了一些社会问题。

  二、解决问题的对策

  (一)严格规范破产清算工作,充分保障债权人合法权益。加强对破产管理人的监督指导,严格规范清算行为,依法进行企业资产的管理、核实、评估、拍卖、分配,确保国有企业资产不流失,最大限度地保障债权人权利。 

  (二)加快破产清算进程,尽力压缩破产周期。法院应发挥司法能动作用,用足用好现有的法律、法规及司法政策,加大破产审判力度,尽快终结案件,减少资源浪费,支持政府实施产业转型升级和经济结构调整。

  (三)加大特殊财产处理力度,尽可能变现企业资产。对于国有企业的划拨土地、厂房、集体宿舍等财产,应争取政府及有关部门的支持,发挥政府的宏观决策职能,积极稳妥地通过国有土地收储、出让等方式予以变现。

  (四)统一相关标准,减少利益主体之间的争议。建议政府根据国家规定,就职工的权益计算标准、安置标准作出统一的规定,为破产清算工作提供切实可行的操作依据,减少认识分歧和利益争议;实行“破产对话”机制,加强破产政策的宣传,引导利益各方依法维权、平等对话,减少纷争。

  (五)妥善安置破产企业职工,防范不稳定事件的发生。建议有关部门加大资金投入,妥善安置企业职工,切实解决好职工的生活保障。对职工普遍关注的失业保险、医疗保险、基本养老保险等问题,应妥善予以解决,防止引发不稳定因素,实现“无震荡”破产目标。

  (六)加强多方协调配合,构建破产联动工作机制。法院应加强与政府及财政、国土、规划、国资、社保等有关部门的沟通联系,争取他们对破产审判工作的支持,形成齐抓共管的工作局面。协调政府有关部门成立专门的工作组,负责解决职工的安置、社会职能分离及其他社会事务问题,以促进破产清算工作的顺利推进。

  

  (作者单位:山东省枣庄市中级人民法院)

财政部、国家发展改革委、科技部、劳动保障部关于企业实行自主创新激励分配制度的若干意见

财政部 国家发展和改革委员会 科技部等


财政部、国家发展改革委、科技部、劳动保障部关于企业实行自主创新激励分配制度的若干意见

2006年10月25日 财企〔2006〕383号

党中央各部门,国务院各部委、各直属机构,总后勤部,武警总部,全国人大常委会办公厅,全国政协办公厅,各省、自治区、直辖市、计划单列市财政厅(局)、发展改革委、科技厅(委、局)、劳动和社会保障厅(局),新疆生产建设兵团,各中央管理企业:
为了贯彻实施《国家中长期科学和技术发展规划纲要(2006~2020年)》,支持企业自主创新,维护企业及其研发人员的知识产权权益,改革和完善企业分配和激励机制,根据国家有关法律、法规的规定,现就企业实行自主创新激励分配制度提出如下意见:
一、企业应当建立内部知识产权管理制度,依法划清企业职工职务技术成果与非职务技术成果的界限。
属于以下情形之一取得的职工职务技术成果,应当属于企业所有,法律、法规另有规定的除外:
(一)职工在本职工作中取得的;
(二)职工在企业交付的研发任务中取得的;
(三)职工主要利用企业的资金、设备、零部件、原材料或未对外公开的技术资料等资源取得的;
(四)职工退职、退休、调动工作后一年内或者在与企业约定的期限内取得,且与其在原企业承担的本职工作或分配的任务有关的。
对职务技术成果完成人,企业应当依法支付报酬,并可以给予奖励。
企业研发人员作为非职务技术成果完成人享有的合法权益,企业不得侵犯。
二、企业内部分配应当向研发人员适当倾斜,可以通过双方协商确定研发人员的工资报酬水平,并可以在工资计划中安排一定数额,专门用于对企业在职研发人员的奖励。
实行工资总额同经济效益挂钩政策的企业,在国家调整“工效挂钩政策之前,因实行新的自主创新激励分配制度增加的对研发人员的工资、奖金、津贴、补贴等各项支出,计入工资总额,但应当在工资总额基数之外单列。
三、企业在实施公司制改建、增资扩股或者创设新企业的过程中,对职工个人合法拥有的、企业发展需要的知识产权,可以依法吸收为股权(股份)投资,并办理权属变更手续。
企业应当在对个人用于折股的知识产权进行专家评审后,委托具备相应资质的资产评估机构进行价值评估,评估结果由企业董事会或者经理办公会等类似机构和个人双方共同确认。其中,国有及国有控股企业应当按国家有关规定办理备案手续。
企业也可以与个人约定,待个人拥有的知识产权投入企业实施转化成功后,按照其在近3年累计为企业创造净利润的35%比例内折价入股。折股所依据的累计净利润应当经过中介机构依法审计。
四、企业实现科技成果转化,且近3年税后利润形成的净资产增值额占实现转化前净资产总额30%以上的,对关键研发人员可以根据其贡献大小,按一定价格系数将一定比例的股权(股份)出售给有关人员。
价格系数应当综合考虑企业净资产评估价值、净资产收益率和未来收益折现等因素合理确定。企业不得为个人认购股权(股份)垫付款项,也不得为个人融资提供担保。个人持有股权(股份)尚未缴付认股资金的,不得参与分红。
五、高新技术企业在实施公司制改建或者增资扩股过程中,可以对关键研发人员奖励股权(股份)或者按一定价格系数出售股权(股份)。
奖励股权(股份)和以价格系数体现的奖励额之和,不得超过企业近3年税后利润形成的净资产增值额的35%,其中,奖励股权(股份)的数额不得超过奖励总额的一半;奖励总额一般在3年到5年内统筹安排使用。
六、没有实施技术折股、股权出售和奖励股权办法的企业,可以实施以下技术奖励或分成政策:
(一)与关键研发人员约定,在其任职期间每年按研发成果销售净利润的一定比例给予奖励;
(二)根据盈利共享、风险共担的原则,采取合作经营方式,与拥有企业发展需要的成熟知识产权的研发人员约定,对合作项目的收益或者亏损按一定比例进行分成或者分担。
以上比例一般控制在项目利润或亏损的30%以内,相应支出不计入工资总额,不得作为企业计提职工教育经费、工会经费、社会保险费、住房公积金等的基数。企业支付的奖励或收益分成计入管理费用,收到研发人员的损失补偿款冲减管理费用。
七、国有及国有控股企业根据企业自身情况,采取技术折股、股权出售、奖励股权、技术奖励或分成等方式,对相关人员进行激励,并应当具备以下条件:
(一)企业发展战略明确,产权明晰,法人治理结构健全;
(二)建立了规范的员工绩效考核评价制度、内部财务管理制度;
(三)企业财务会计报告经过中介机构依法审计,近3年净资产增值额真实无误,且没有违反财经法律法规的行为;
(四)实行股权出售或者奖励股权的企业,近3年税后利润形成的净资产增加值占企业净资产总额的30%以上,且实施股权激励的当年年初未分配利润没有赤字;
(五)实行技术奖励或分成的企业,年度用于技术奖励或分成的金额同时不得超过当年可供分配利润的30%。
八、企业按照本意见第三条至第六条实行激励分配制度的,应当拟订具体的实施方案,经股东会或履行股东职能的相关机构审议通过后,与激励对象签订协议。
实施方案应当明确激励对象、激励方式、激励标准、激励计划、绩效考核、权利义务、违约责任等内容,并不得对同一研发人员或者同一知识产权重复实施不同形式的激励政策。
国有及国有控股企业实行激励分配制度的实施方案,应当按国家有关规定报经批准。
九、企业应当在年度财务会计报告中,对企业实行自主创新激励分配的相关财务信息予以充分披露。具体披露信息包括研发人员工资总额及人均工资总额,实施技术折股、股权出售、奖励股权、技术奖励或者分成涉及的研发人员人数及其条件、股权数量、比例或奖励金额等。会计师事务所在对企业年报实施审计时,应当对企业相关激励分配情况予以重点关注。
十、本意见所称企业研发人员,是指从事研究开发活动的企业在职和外聘兼职的专业技术人员以及为其提供直接服务的管理人员。
本意见所称企业关键研发人员,是指关键技术成果的主要完成人、重大研发项目的负责人或者对企业主导产品、核心技术进行重大创新、改进的主要技术人员。
高新技术企业的资格,按照国家高新技术企业认定的相关规定确定。
十一、各部门、各地方可以按照本意见,结合实际情况制定本系统、本地区企业自主创新激励分配的具体实施办法。
十二、本意见自发布之日起施行。执行中有何问题,请随时反映。



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