KYB CHINA(1986年1月23日国务院发布 国发〔1986〕12号)
(Issued by the State Council on January 23, 1986, Guo Fa [1986] No. 12)
为了加强科技经费的宏观管理，合理和有效地使用科技拨款，推动科学技术工作面向经济建设，搞好科学研究的纵深配置，保证国家科学技术规划的实施，特制定本规定。
These provisions are formulated to strengthen the macro-management of science and technology funds, to use science and technology appropriations rationally and effectively, to promote science and technology work oriented towards economic construction, to properly arrange the in-depth deployment of scientific research, and to ensure the implementation of the national science and technology plan.
从第七个五年计划(以下简称“七五”计划)开始，由财政部会同国家计委，按照科技经费拨款的增长高于财政经常性收入增长速度的原则，安排中央财政支出的科技三项费用(中间试验、新产品试制、重大科研项目补助费，下同)和科研事业费的预算拨款额度。
Starting from the Seventh Five-Year Plan (hereinafter referred to as the 'Seventh Five-Year Plan'), the Ministry of Finance, together with the State Planning Commission, shall determine the budget appropriation amounts for the three science and technology expenses (intermediate test, new product trial, and major research project subsidies, the same below) and scientific research operating expenses in central fiscal expenditures, in accordance with the principle that the growth of science and technology appropriations should be higher than the growth rate of regular fiscal revenue.
列入国家计划的重大科技项目的经费，按下列规定管理：
The funds for major science and technology projects included in the national plan shall be managed according to the following provisions:
(一)国家重大科技项目，由主持项目的部门或省、自治区、直辖市会同国家教委、中国科学院和有关部门向全国招标，保证所有投标单位的同等权利，保证项目指标达到国家计划要求。凡列入“七五”计划的国家重大科技项目，原则上都应当实行招标，主持项目的部门或省、自治区、直辖市应当积极进行试点，取得经验迅速推广。
(1) For national major science and technology projects, the department or province, autonomous region, or municipality directly under the Central Government responsible for the project shall, together with the State Education Commission, the Chinese Academy of Sciences, and relevant departments, conduct nationwide bidding, ensuring equal rights for all bidders and ensuring that project indicators meet national plan requirements. All national major science and technology projects included in the 'Seventh Five-Year Plan' shall, in principle, adopt bidding. The department or province, autonomous region, or municipality responsible for the project shall actively conduct pilot projects, gain experience, and promote it quickly.
(二)国家重大科技项目普遍实行合同制。用于这些项目的科技三项费用或其他财政拨款，应当根据项目的预测经济效益和偿还能力，分别实行有偿或无偿使用。凡经济效益好、具备偿还能力的项目，应当在合同中规定全部或部分偿还投资。承担单位是企业的，应当在缴纳所得税前，用该项目投产后的新增利润归还；是科研单位的，用该项目实现的收入归还。凡没有偿还能力的项目，可在合同中规定免还。在执行过程中，出现不可抗拒的因素而丧失偿还能力的，经主持项目的部门和开户银行审核批准，并报财政部、国家计委和有关部门备案，可以减免。
(2) National major science and technology projects shall generally adopt a contract system. The three science and technology expenses or other fiscal appropriations used for these projects shall be used on a compensated or uncompensated basis, depending on the projected economic benefits and repayment capacity of the project. For projects with good economic benefits and repayment capacity, full or partial repayment of the investment shall be stipulated in the contract. If the undertaking unit is an enterprise, it shall repay the investment with the new profits generated after the project is put into operation, before paying income tax; if it is a research institution, it shall repay with the income generated by the project. For projects without repayment capacity, exemption from repayment may be stipulated in the contract. During implementation, if repayment capacity is lost due to force majeure, repayment may be reduced or exempted upon review and approval by the department responsible for the project and the bank where the account is opened, and reported to the Ministry of Finance, the State Planning Commission, and relevant departments for record.
(三)国家重大科技项目的经费，由主持项目的部门或省、自治区、直辖市委托银行监督使用，并负责按照合同规定回收应该偿还的资金。回收的资金，一半上交中央财政，一半留在主持项目的部门或省、自治区、直辖市，继续用于国家的重大科技项目，并将项目报国家计委和有关部门备案，财政部门不予冲抵按计划应拨的经费。
(3) The funds for national major science and technology projects shall be supervised and used by the bank entrusted by the department or province, autonomous region, or municipality responsible for the project, which shall also be responsible for recovering the funds that should be repaid according to the contract. Half of the recovered funds shall be turned over to the central finance, and the other half shall be retained by the department or province, autonomous region, or municipality responsible for the project, to be used continuously for national major science and technology projects. The project shall be reported to the State Planning Commission and relevant departments for record, and the financial department shall not offset the funds that should be allocated according to the plan.
国务院各部门科研事业费，以一九八五年度调整预算数(扣除一次性拨款，不扣除因进行改革试点而减发的拨款)，加上一九八五年因工资改革按规定应由财政负担的经费为基数，连同增长的额度，自一九八六年度起，由财政部全部拨交国家科委统一管理。
The scientific research operating expenses of various departments under the State Council shall, based on the adjusted budget for 1985 (excluding one-time appropriations and not deducting appropriations reduced due to reform pilot projects), plus the funds that should be borne by the finance due to the wage reform in 1985, together with the growth amount, be fully transferred from the Ministry of Finance to the State Science and Technology Commission for unified management starting from 1986.
国务院各部门科研事业费的年度计划，由各部门报国家科委审核后下达，抄送财政部备案。
The annual plan for scientific research operating expenses of various departments under the State Council shall be submitted by each department to the State Science and Technology Commission for review and then issued, with a copy sent to the Ministry of Finance for record.
国家科委应当向财政部报送科研事业费的年度预、决算和资金使用情况。
The State Science and Technology Commission shall submit to the Ministry of Finance the annual budget and final accounts of scientific research operating expenses and the usage of funds.
各类科研单位的科研事业费，按下列规定管理：
The scientific research operating expenses of various types of research institutions shall be managed according to the following provisions:
(一)主要从事技术开发工作和近期可望取得实用价值的应用研究工作的单位，国家拨给的科研事业费在“七五”期间逐年减少，直至完全或基本停拨。
(1) For units mainly engaged in technology development work and applied research work that is expected to yield practical results in the near future, the scientific research operating expenses allocated by the state shall be gradually reduced during the 'Seventh Five-Year Plan' period until they are completely or basically stopped.
(二)主要从事基础研究和近期尚不能取得实用价值的应用研究工作的单位，其研究经费应该逐步做到主要依靠申请基金，国家只拨给一定额度的事业费，以保证必要的经常费用和公共设施费用。
(2) For units mainly engaged in basic research and applied research work that cannot yet yield practical results in the near future, their research funds should gradually rely mainly on applying for funds, and the state shall only allocate a certain amount of operating expenses to ensure necessary routine expenses and public facility expenses.
(三)从事医药卫生、劳动保护、计划生育、灾害防治、环境科学等社会公益事业的研究单位，从事情报、标准、计量、观测等技术基础工作的单位和农业科学研究单位，其科研事业费仍由国家拨给，实行包干。这些单位在完成国家规定的任务外还能取得合理收入的，其纯收入不超过本单位当年包干事业费百分之十的，全部留给本单位；超过部分，一半用以冲抵下一年度的单位事业费拨款，一半留给单位。单位留用部分，分别用作发展基金、福利基金和奖励基金，其中发展基金不得少于百分之五十。
(3) For research units engaged in social welfare undertakings such as medical and health, labor protection, family planning, disaster prevention and control, and environmental science, as well as units engaged in technical basic work such as information, standards, metrology, and observation, and agricultural scientific research units, their scientific research operating expenses shall still be allocated by the state on a lump-sum basis. If these units obtain reasonable income beyond completing the tasks assigned by the state, the net income not exceeding 10% of the unit's lump-sum operating expenses for the current year shall be retained entirely by the unit; the portion exceeding 10% shall be used half to offset the unit's operating expenses allocation for the next year and half retained by the unit. The retained portion shall be used as development fund, welfare fund, and bonus fund, of which the development fund shall not be less than 50%.
(四)从事多种类型研究工作的单位，其经费来源可以分别具体情况，通过多种渠道解决。
(4) For units engaged in multiple types of research work, the sources of funds may be resolved through multiple channels according to specific circumstances.
(五)科研单位减下来的科研事业费，三分之二留给国务院主管部门用于行业技术工作和国家重大科研项目，三分之一由国家科委用作面向全国的科技委托信贷资金和科技贷款的贴息资金。凡建立面向全国的行业技术开发基金的部门，经国家科委批准，其减下来的事业费，全部留给行业主管部门用作技术开发基金。国家教委和中国科学院建立面向全国的开放实验室的费用，可在交给国家科委的三分之一中给予支持。
(5) Two-thirds of the scientific research operating expenses reduced by research institutions shall be retained by the competent department of the State Council for industry technology work and major national research projects, and one-third shall be used by the State Science and Technology Commission as nationwide science and technology entrusted credit funds and interest subsidy funds for science and technology loans. For departments that establish nationwide industry technology development funds, upon approval by the State Science and Technology Commission, the reduced operating expenses shall be fully retained by the competent department of the industry as technology development funds. The expenses for establishing nationwide open laboratories by the State Education Commission and the Chinese Academy of Sciences may be supported from the one-third turned over to the State Science and Technology Commission.
各类科研单位的基本建设投资，按照国家基本建设管理规定办理。
The capital construction investment of various types of research institutions shall be handled in accordance with the national capital construction management regulations.
各类科研单位离、退休人员的离、退休金由科研事业费开支，不予减少。完全停拨科研事业费的单位，离、退休金仍应当照拨。
The retirement pensions of retired personnel of various types of research institutions shall be covered by scientific research operating expenses and shall not be reduced. For units that have completely stopped receiving scientific research operating expenses, retirement pensions shall still be allocated as usual.
企业委托科研单位和高等院校承担的科技任务，其费用由企业支付。
For science and technology tasks entrusted by enterprises to research institutions and institutions of higher education, the costs shall be paid by the enterprises.
国家自然科学基金的拨款办法，另行规定。
The allocation method for the National Natural Science Fund shall be separately stipulated.
国防科技拨款管理办法，由国防科工委另行制订。
The management method for national defense science and technology appropriations shall be separately formulated by the Commission of Science, Technology and Industry for National Defense.
省、自治区、直辖市人民政府根据本规定的原则，结合当地实际情况，制定本地区科技拨款管理办法。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the principles of these provisions and in light of local actual conditions, formulate local management methods for science and technology appropriations.
本规定由国家科委负责解释。
These provisions shall be interpreted by the State Science and Technology Commission.
本规定自发布之日起施行。
These provisions shall come into effect on the date of issuance.