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河北:科技人员技术入股可“先挣钱再纳税”

2017-09-14 18:16:46   新华网

新华社石家庄9月14日电(记者巩志宏)记者从14日举行的河北省政府新闻发布会上了解到,为充分调动科研院所、高校和企业科技人员的积极性、创造性,河北省将优化以增加知识价值为导向的收入分配结构。其中提出,对技术成果投资入股实施选择性税收优惠政策,企业或个人可选择适用递延纳税优惠政策,投资入股当期可不纳税,允许递延至转让股权时纳税。

根据河北省出台的《关于落实以增加知识价值为导向分配政策的实施意见》,河北省将强化科技成果转化长期激励,在落实技术入股和股权激励相关税收政策上,企业或个人选择适用递延纳税优惠政策,投资入股当期可不纳税,允许递延至转让股权时,按股权转让收入减去技术成果原值和合理税费后的差额计算缴纳所得税。非上市公司授予本公司员工的股票期权、股权期权等,员工可在递延至转让该股权时纳税。上市公司授予个人的股票期权、限制性股票,经向主管税务机关备案,个人可自股票期权行权、限制性股票解禁之日起,在不超过12个月的期限内缴纳个人所得税。

科研机构、高校高层次科技人才聚集,河北提出,将扩大这些单位收入分配自主权,可按规定申请适当提高绩效工资总量,并自行设置基础绩效工资标准。同时,将推行有利于人才创新的经费管理、使用、审计方式。承担省级科研项目的负责人、骨干技术人员(不含参与科研的公务员)经项目承担单位审核后可开支劳务费,允许将项目聘用人员的“五险一金”纳入劳务费科目列支。“这意味着,科技人才可光明正大地拿劳务费了。”河北省科技厅厅长马宇骏说。

此外,河北还将建立科研机构、高校科技成果转化免责机制,单位领导在履行勤勉尽责义务、没有牟取非法利益的前提下,免除其在科技成果定价中因科技成果转化后续价值变化产生的决策责任。

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