(1) The Science Foundation of China should give full play to and make full use of talents, technology, funds, equipment and other conditions, and actively and reasonably organize various undertakings' income and social services;

(2) organizing income activities must be conducive to the development of science funds and the promotion of national economic construction and socialist spiritual civilization construction;

(three) the income of the organization must strictly implement the relevant laws, regulations and policies of the state; Fees should be implemented according to the scope and standards of fees approved by the state, and the establishment and adjustment of fees and standards must be submitted for approval according to the prescribed procedures; Establish and improve various rules and regulations to prevent the occurrence of violations of law and discipline;

(four) in organizing various income activities, we should conscientiously do a good job in feasibility study, strictly carry out accounting, and pay attention to economic benefits. At the same time, strengthen the management of state-owned assets to maintain and increase the value of state-owned assets;

(five) income into the budget management, by the financial sector to establish separate accounts, unified accounting and management. Article 2 Scope and content of income

(1) The income from paid transformation of scientific and technological achievements refers to the income obtained by the Science Foundation of China from transforming scientific fund projects and other scientific and technological achievements with part of the intermittent funds of the Science Foundation (the control amount is 25 million yuan) on the premise of ensuring the normal operation of the Science Foundation.

(2) Entrusted deposit income refers to the deposit interest income obtained by depositing part of the intermittent funds of the Science Foundation into financial institutions approved and registered by the state on the premise of effectively ensuring the funding plan of the Science Foundation and giving full play to the efficiency in the use of funds.

(three) the income from entrusted tasks refers to the income obtained by accepting the evaluation and evaluation tasks entrusted by relevant departments and units by using talents, technology and other conditions.

(4) Assessment fee income refers to the assessment fee paid by the reporting unit for projects such as science funds, science awards and laboratory evaluation according to the provisions of Document No.258 (92) of the State Price Bureau and the Ministry of Finance.

(5) Hand in income

1, the income paid by management, development and service institutions (including host companies, factories, service and consulting centers, guest houses, etc.) with independent accounting. );

2. The income paid by the funded unit according to regulations after the achievements of the project funded by the Science Fund are popularized and economic benefits are achieved.

(six) the income from technology shares and joint ventures refers to the income obtained from joint ventures, joint ventures and cooperation between technology and capital (career development funds) and domestic and foreign enterprises and institutions.

(seven) other income that does not belong to the above scope, such as publishing, technical training, scientific and technological exchanges, consulting, foreign affairs services, logistics, living services, fixed assets leasing, etc. Article 3 Cost (expense) accounting of income

(a) the organization's income must be strictly cost (expense) accounting. The main contents of costs (expenses) generally include: business expenses, labor remuneration, material consumption, equipment and instrument loss, management fees, etc. The cost (expense) should be calculated according to the actual amount. Direct costs (expenses) that are difficult to calculate can be determined according to a certain proportion.

(2) The costs (expenses) that have been charged in the daily business expenses in the process of organizing various incomes shall be deducted in full from the business expenses. Article 4 Calculation of net income

(a) the benefit income of paid subsidies is the net income after deducting subsidies, labor remuneration, office expenses and other expenses paid for business activities. All the recovered principal will be returned to the Science Fund.

(2) Interest income from entrusted deposits is net income after deducting actual costs. All the recovered principal will be returned to the Science Fund.

(three) the balance of the entrusted task income after deducting the business expenses and paying the evaluation fee and labor remuneration according to the regulations is the net income.

(4) Hand in income

1. Affiliates and other business entities shall conduct independent accounting, operate according to law, be responsible for their own profits and losses and pay taxes according to regulations. When using the house, equipment, power, capital and manpower of the competent unit, the fees shall be paid according to the regulations, and the competent unit shall offset the corresponding business expenses, and the balance shall be net income. All other paid income is net income.

2. The income paid by the funded unit is net income after the promotion of the achievements of the science fund project has achieved economic benefits.

(5) The (after-tax) profit of technology shares and joint ventures is net income.

(vi) Other income

1, other kinds of social service income organized by the authorities according to regulations, and calculate the cost and net income with reference to the relevant documents of State Taxation Administration of The People's Republic of China;

2. The income from scientific and technological consulting, technical services, technical training, scientific and technological exhibitions, scientific and technological exchanges and other activities shall be regarded as net income after deducting the actual costs (expenses) with reference to the relevant provisions of the technology market.

(seven) review, evaluation and other reporting project review fees.

1. The evaluation fee charged by the Science Foundation for the project shall be charged in the evaluation business expenses after the evaluation fee and labor remuneration are paid in accordance with the regulations.

2, accept the entrusted evaluation, reward project evaluation and laboratory evaluation to declare the project evaluation fee income, after deducting the evaluation fee and labor remuneration paid in accordance with the regulations, all offset the evaluation and evaluation business expenses. Article 5 A special fund shall be established.

(1) In order to promote the development of the Science Foundation, stabilize the management team of the Science Foundation and arouse the enthusiasm, the net income calculated according to the provisions of Article 4 shall be deducted from 60% of the net income from interest on entrusted deposits (directly transferred to the career development fund), and the career development fund, collective welfare fund and incentive fund shall be established according to the ratio of 4: 3: 3.

1, career development fund. Used as a supplementary science fund; Transformation of scientific and technological achievements and investment in scientific and technological development; Self-raised funds for fund construction; Risk reserve for achievement transformation.

2. Staff collective welfare fund. For the collective expenses of the staff and workers in the Committee; Medical expenses subsidies for employees, and overall medical subsidies for employees' children; Subsidies for trade union activities, canteens and nurseries; Directors' special reserve fund, etc.

3. Employee incentive fund, which is used for bonus payment, post allowance and commendation and reward expenditure of employees within the Commission.

(two) when the above funds are used for self-financing infrastructure expenditures, they must be audited by the Ministry of Finance and reported to the competent department for approval according to the prescribed procedures.