技术合同认定登记管理办法

国科发政字[2000]063号
(Issued by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on, and effective as of, 16 February 2000.)颁布日期：20000216 　实施日期：20000216 　颁布单位：科学技术部、 财政部、 国家税务总局

Article 1　These Procedures have been formulated to standardize the recognition and registration of technology contracts, strengthen the administration of the technology market and ensure the thorough implementation of State policies concerning the transformation of scientific and technological achievements.

Article 2　These Procedures shall apply to the recognition and registration of technology development contracts, technology transfer contracts, technical consultancy contracts and technical service contracts legally entered into by legal persons, other organizations and individuals.

Applications for the recognition and registration of technical training contracts and technical intermediary contracts legally entered into by legal persons, other organizations and individuals may be made with reference to the provisions of these Procedures.

Article 3　The Ministry of Science and Technology shall administer the recognition and registration of technology contracts nationwide.

The science and technology administration authorities of provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans shall administer the recognition and registration of technology contracts within their administrative division. The science and technology administration authorities of prefectures, cities, districts and counties shall establish technology contract registration organizations which shall be specifically charged with the recognition and registration of technology contracts.

Article 4　The science and technology administration authorities of provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans and the technology contract registration organizations shall strengthen their guidance and administration of, and service towards, the technology market and the transformation of scientific and technological achievements, and shall keep related statistics on, and perform analyses of, the technology market through their recognition and registration of technology contracts.

Article 5　Legal persons and other organizations which, pursuant to the technology contracts which they have entered into and in accordance with relevant State regulations, allocate a certain proportion of their net revenue derived from technological developments, technology transfers, technical consultancy or technical services as a reward and remuneration for persons who have realized occupational technological achievements or personnel who have made important contributions to the transformation of such achievements, shall apply for the recognition and registration of the relevant technology contracts and allocate the awards and remuneration in accordance with the relevant regulations.

Article 6　Technology contracts for which no application for recognition and registration has been made or which have been denied registration shall not be eligible for State preferential policies in such areas as tax, credit, incentives, etc. for the promotion of the technological transformation of scientific and technological achievements.

Article 7　Upon recognition and registration of a technology contract, the parties thereto may enjoy the State's preferential tax policies following examination and approval by the competent tax authority of an application filed by the parties on the strength of the certificate of recognition and registration.

Article 8　A system of one-time registration by region shall be implemented for the recognition and registration of technology contracts. The researching and developing party to a technology development contract, the transferring party to a technology transfer contract, the entrusted party to a technical consultancy contract or technical service contract as well as the training party to a technical training contract and the intermediary party to a technical intermediary contract shall apply for recognition and registration to the technology contract registration organization of the place where it is located after the contract is formed.

Article 9　When the parties to a technology contract apply for recognition and registration thereof, they shall submit the integral written text of the contract and related attachments to the technology contract registration organization. The model technology contract printed under the supervision of the Ministry of Science and Technology may be used as the text of a contract. If another written contract text is used, it shall comply with the relevant provisions of the PRC, Contract Law.

Technology contracts which have been concluded verbally shall not be accepted by the technology contract registration organizations.

Article 10　The technology contract registration authority shall examine the contract text and related attachments submitted by the parties for recognition and registration. If the technology contract registration authority considers the content of the contract or the relevant attachments thereto to be incomplete, it shall require the parties in writing to rectify the same within a specified period of time.

Article 11　The titles of contracts submitted for recognition and registration shall have such standard descriptions as technology development, technology transfer, technical consultancy and technical service which integrally and accurately represent the contract's content pursuant to the PRC, Contract Law. If another description is used or if the content represented may create confusion during recognition of the nature of the contract, the technology contract registration authority shall return the contract to the parties for rectification.

Article 12　The recognition and registration of a technology contract shall be based on the text of the contract and the related materials submitted by the parties thereto and shall be evaluated in accordance with relevant State laws, regulations and policies. The parties shall clarify their rights and obligations vis-à-vis each other and truthfully reflect the actual circumstances of the technology transaction in the contract. If the parties make misrepresentations in the text of their contract and thus fraudulently obtain a certificate of registration of a technology contract, they shall be liable for the consequences.

Article 13　The technology contract registration organization shall examine and recognize the text of the contract and the related materials submitted by the parties. The main points of such examination and recognition shall be:

1. determining whether it is a technology contract;

2. registering by type; and

3. examining and determining the technology revenue.

Article 14　The technology contract registration organization shall complete all points of recognition and registration within 30 days from the date of accepting the application for recognition and registration.

When recognizing a contract which meets the conditions for registration, the technology contract registration organization shall register the contract by type, place it on file, issue the parties a certificate for the registration of a technology contract and clearly indicate thereon the amount of technology revenue examined and determined. If a contract is not recognized as a technology contract or does not meet the conditions for registration, the technology contract registration organization shall deny registration, mark the words 'Registration Denied' on it and return it to the parties.

Article 15　If a contract submitted for recognition and registration needs to be kept confidential due to its involving State security or major interests of the State, the technology contract registration organization shall take measures to protect the State secrets.

If the parties to the contract have agreed upon obligations of confidentiality in their contract, the technology contract registration organization shall protect the relevant technological secrets and safeguard the lawful rights and interests of the parties.

Article 16　If the parties object to the conclusion reached by the technology contract registration organization as to the recognition of their contract, they may apply for administrative review in accordance with the PRC, Administrative Review Law.

Article 17　If the financial, tax or other such authority examining an application for treatment under the relevant preferential policies considers the technology contract registration organization to have committed an error in its recognition, it may request the original technology contract registration organization to recognize the nature of the contract anew. If the financial, tax or other such authority considers that the recognition of the re-recognized technology contract is still erroneous, it may, in accordance with the relevant State regulations, refuse to examine and approve the parties' application for treatment under the relevant preferential policies.

Article 18　If the parties to a contract which has been recognized and registered by the technology contract registration organization unanimously agree to amend, assign or terminate the contract or if the contract is cancelled or declared invalid by the relevant authorities, the parties shall carry out the procedures for amending the registration of the contract or for its de-registration with the original technology contract registration organization. If the registration is amended, the technology revenue shall be examined and determined anew. If the contract is de-registered, the relevant financial and tax authorities shall be promptly notified.

Article 19　The science and technology administration authorities of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans shall strengthen their administration of technology contract registration organizations and registration personnel, establish a sound job responsibility system for technology contract registration personnel, strengthen the vocational training for, and the assessment of, such personnel and ensure the quality and efficiency of their work.

The funding required by technology contract registration organizations to carry out technology contract recognition and registration work shall be handled in accordance with the relevant State regulations.

Article 20　Where a certificate of registration of a technology contract is obtained through the conclusion of a sham technology contract or the use of falsehoods or fraudulent means, the science and technology administration authority of the province, autonomous region, municipality directly under the central government or municipality with independent development plans, in conjunction with the relevant authorities, shall investigate and handle the case. If such case involves tax evasion, it shall be handled by the tax authority in accordance with the law. If it involves violation of the State financial system, it shall be handled by the finance authority in accordance with the law.

Article 21　If in the process of carrying out recognition and registration work the technology contract registration authority discovers that the parties have committed the illegal act of using a contract to prejudice the interests of the State or the public, it shall promptly notify the science and technology administration authority of the province, autonomous region, municipality directly under the central government or municipality with independent development plans to supervise and handle the matter.

Article 22　If the science and technology administration authority of a province, autonomous region, municipality directly under the central government or municipality with independent development plans discovers that the administration of the technology contract registration organization is disorganized, that its statistics are inaccurate or that it has carried out registrations in violation of regulations, it shall circulate a notice of criticism and order rectification within a time limit, and may subject the personnel directly responsible to administrative sanctions.

Article 23　If a technology contract registration organization violates the provisions of Article 15 hereof by divulging State secrets, the legal liability of its persons in charge and the personnel directly responsible shall be pursued. If the technological secrets specified in a technology contract are divulged and thereby cause the parties to suffer loss, the persons in charge and the personnel directly responsible shall bear the corresponding legal liability.

Article 24　These Procedures shall be implemented as of the date of issue. The Administration of the Recognition and Registration of Technology Contracts Procedures issued by the State Science and Technology Commission on 6 July 1990 shall be simultaneously repealed.