离婚案件中未成年子女的权益保护
北安市人民法院 钱 贵
在离婚案件中,面对夫妻的个人利益和子女利益的冲突,社会往往把调整夫妻间的利益放在首位,对子女利益的考虑只是作为附随的问题来处理。其实,未成年子女(未成年人群体)与夫妻双方(成年人群体)相比,极度欠缺在社会上的生存能力和在生活上的自理能力。尤其是在离婚案件中,由于父母离异,他们的权益更容易受到损害。所以在实践中当两促情况同时存在时,应从“法律保护弱者”的原则出发,首先维护未成年子女的合法权益。下面就未成年的财产权益、抚育费、探视权三方面的问题加以阐述。
一、未成年人的财产权益保障。我国民法通则虽然规定未成年子女可以享有独立的财产权,但对于独立财产的范围和内容未予以规定,与夫妻共同财产混淆或忽略。另外,有些当事人在分割的权益。他们对未成年人考虑的仅仅是抚养费问题,忽视未成年人对财产的权益。人民法院在审理案件时,要依据有利于子女利益的原则,保护未成年人的财产权益。凡是未成年人因各种原因取得的财产都应归其所有,父母非为子女利益不得处分其财产。在离婚诉讼财产分割中,如果涉及未成年人的利益,要有利于他们的成长、学习和兴趣。
二、抚育费。现阶段我国子女抚育费案件在总体上呈现发案高、增长快、当事人积怨深、调解难度大、所涉利益多元及关系复杂的特点。完善我国抚育费给付制度,就是要以保护未成年人合法权益为宗旨,明确和细化抚育费的内容;实行抚育费给付数额百分比制度。一是在父母离婚时从夫妻共同财产中分出一部分作为成长基金,二是改变固定数额制,代之以抚育费数额随父母收入变化而变化的机制。与此同时,确立抚育费案件举证责任倒置,由未成年人的父母对其是否支付反序费、支付的数额和自己的收入状况进行举证;在抚育费给付方式上,实行“定期给付”和“一次性给付”并行制;允许判决子女轮流抚养等。在司法程序方面,专设未成年人审判组织和审判程序;加强对抚育费案件的诉讼调解;建立子女抚养费裁决统一登记、统一缴扣和统一支付制度。
三、探视权。探视权是一咱双向的权利,对于父母来说,探视不仅仅是一种权利,同时也是义务。谷世波认为,我国法律关于探视权的规定偏重于父母利益的保护,对子女利益的保护是欠缺的。因此,探视权不仅应设定为父母的权利,还应设定为义务,以最大限度地保护子女的利益。在探视的时间和方式上,充分考虑子女的愿望。此外,探视权的主体范围应扩大到第三人,包括祖父母、外祖父母以及子女尽量依赖的其他关系密切的人。高立克提出,探视权应受到必要的限制和保障。只要无害于未成年人利益的情况下,可以依法保障父母探视权的实现;但如果出现探视可能违背未成年人利益和危及到未成年人成长的情况,法律应对探视权予以限制。(如转载请注明作者)
财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)
财政部
财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)
1982年12月13日,财政部
根据外国企业所得税法第十一条和外国企业所得税法施行细则第二十七条的规定,外国公司、企业和其它经济组织在中国境内没有设立机构,而提供在中国境内使用的专有技术所取得的使用费,应当缴纳20%的所得税(即预提所得税)。为了更好地贯彻国家引进技术的政策,鼓励外国公司、企业和其它经济组织向我国提供新技术、新工艺和先进的科技成果,特对专有技术使用费,给予减征、免征所得税的优惠。具体规定如下:
一、下列各项专有技术使用费(包括与转让专有技术使用权有关的图纸资料费、技术服务费和人员培训费,下同)可以减按10%征收所得税,其中技术先进、条件优惠的,可以免征所得税。
(一)在发展农、林、渔、牧业生产方面提供专有技术所收取的使用费,其中包括:提供改良土壤、草地,开发荒山,充分利用自然条件的专有技术;提供动植物新品种和生产高效低毒农药的专有技术;提供对农、林、渔、牧业进行科学生产管理,保持生态平衡,增强抗御自然灾害能力等方面的专有技术。
(二)为我国科学院、高等院校以及其他科研单位进行科学研究、科学实验或者同我国科研单位合作进行科学研究,向我方提供专有技术所收取的使用费。
(三)为我国开发能源、发展交通运输的重点建设项目提供专有技术所收取的使用费。
(四)在节约能源和防治环境污染方面提供的专有技术所收取的使用费。
(五)为我国开发重要技术领域提供下列专有技术的使用费。
1.重大的先进的机电设备生产技术;
2.核能技术;
3.大规模集成电路生产技术;
4.光集成、微波半导体和微波集成电路生产技术及微波电子管制造技术;
5.超高速电子计算机与微处理机制造技术;
6.光导通讯技术;
7.远距离超高压直流输电技术;
8.煤的液化、气化及综合利用技术。
二、下列各项所得,不涉及转让专有技术使用权的,不征收预提所得税(但对设有机构、场所从事承包作业,提供劳务的,应按设有从事营利事业的企业单位计算征收所得税):
(一)对我国工程建设或企业现有生产技术的改革、经营管理的改进和技术选择、投资项目可行性分析以及设计方案、招标方案的选择等,提供咨询服务所收取的服务费。
(二)为我国院校、科研单位和企业、事业单位举办有关企业管理和生产技术应用等项业务知识和技术知识讲习班所取得的技术指导费、人员培训费和图书、图纸资料费。
(三)对我国企业现有设备或产品,根据我方在性能、效率、质量以及可靠性、耐久性等方面提出的特定技术目标,提供技术协助,对需要改进的部位或零部件重新进行设计、调试或试制,以达到合同所规定的技术目标所收取的技术协助费。
(四)对建筑工地和设备的制造、安装、装配所提供技术指导、土建设计和工艺流程设计以及质量检验、数据分析等所收取的技术服务费、设计费和有关的图纸资料费。
三、对引进技术所支付的专有技术使用费,凡是依照本规定第一条的规定可以给予减税优惠的,都应当事先由审批技术引进项目的主管部门提出意见,连同有关文件、资料送当地税务机关审核确定。其中技术先进、条件优惠需要给予免税的,应由省、市、自治区税务局会同有关部门审核提出意见,报经财政部批准。未经审核批准的,引进单位不得自行确定减税或免税。为了便于税收管理,对外签订的技术引进合同,都应将合同副本送当地税务机关备查。
四、本规定自一九八三年一月一日起执行。过去的规定与本规定有抵触的,应一律按本规定执行。在本规定实行前已经签订并经批准生效的合同,凡是已按当时规定作出征税、减税或免税处理的,在合同有效期(不包括延长合同期)内不再变动。
Interim Provisions of the Ministry of Finance Concerning theReduction of or Exemption from Income Tax on Royalties for ProprietaryTechnology
(Promulgated on 13 December, 1982)
Whole Doc.
In accordance with the provisions of Article 11 of the Income Tax Law
of the People's Republic of China Concerning Foreign Enterprises and
Article 27 of the rules for its implementation, foreign companies,
enterprises and other economic organizations that have no establishments
in China and that receive royalties for the provision of proprietary
technology for use in China shall pay an income tax of 20 percent (a
withholding tax). In order to better carry out the state's policy of
importing technology and encourage foreign companies, enterprises and
other economic organizations to provide China with new technology, new
techniques and advanced scientific and technological achievements,
preferential treatment will be given to royalties for proprietary
technology in the form of income tax reduction or exemption. The concrete
provisions are as follows:
1. The following types of royalties for proprietary technology (here
as elsewhere below, including the fees for blueprints and information,
technical service fees and personnel training fees related to a transfer
of the right to use proprietary technology) may be subjected to income tax
at the reduced rate of 10 percent and, when the technology is advanced and
the conditions preferential, may be exempted from income tax.
(1) Royalties received for the provision of proprietary technology to
develop farming, forestry, fishery and animal husbandry, including:
proprietary technology provided to improve soil and grasslands, develop
barren hill areas, and fully utilize natural conditions; proprietary
technology for new animal and plant species and for the production of
highly effective and low-toxic pesticides; proprietary technology such as
that provided to advance the scientific control of farming, forestry,
fishery and animal husbandry production, to preserve the ecological
balance and to streng then the ability to control and resist natural
calamities.
(2) Royalties received for the provision to Chinese side of
proprietary technology to conduct scientific research and scientific
experimentation by Chinese science academies, universities and colleges
and other scientific research units or for the purposes of conducting
scientific research in cooperation with Chinese scientific research units.
(3) Royalties received for the provision of proprietary technology
for China's key construction projects to develop energy and expand
communications and transportation.
(4) Royalties received for the provision of proprietary technology
with respect to energy saving and prevention and control of environmental
pollution.
(5) Royalties received for the provision of the following types of
proprietary technology in order to develop China's important technological
fields:
(i) Production technology for major and advanced mechanical and
electrical equipment;
(ii) Nuclear technology;
(iii) Production technology for large-scale integrated circuits;
(iv) Production technology for photoelectric integrated circuit,
microwave semi-conductors and microwave integrated circuits and technology
for manufacturing microwave electronic tubes;
(v) Manufacturing technology for ultra-high speed electronic
computers and micro processors;
(vi) Photoconductor communications technology;
(vii) Technology for long-distance, ultra-high voltage direct current
power transmission; and
(viii) Technology for the liquefaction, gasification and
comprehensive utilization of coal.
2. The following types of income that do not involve the transfer of
the right to use proprietary technology shall not be subjected to the
withholding tax (but income tax shall be calculated and levied on an
enterprise or unit that engages in profitable business and has an
establishment or site to engage in subcontracting operations and provide
services):
(1) Service fees received for the provision of consulting services
such as those with respect to reform of China's development projects or
the existing production technology of Chinese enterprises, improvement of
operations management, selection of technology, feasibility analysis of
investment projects and selection of design and bid proposals.
(2) Technical instruction fees, personnel training fees and fees for
books and reference materials and blueprints and information received in
connection with holding business and technical seminars on such topics as
enterprise management and application of production technology for Chinese
educational institutions, scientific research units and other enterprises
or institutions.
(3) Technical assistance fees received for rendering technical
assistance with respect to Chinese enterprises existing equipment or
products, based on the specific technical objectives raised by the Chinese
side concerning such aspects as performance, efficiency and quality, as
well as reliability and durability, and for carrying out new designs,
adjustments or trial production with respect to sections or spare parts
and components that need improvement, provided they satisfy the technical
objectives set forth in the contract.
(4) Technical service fees, design fees and relevant fees for
blueprints and information received in connection with technical
instruction provided for construction sites and the manufacture,
installation and assembly of equipment, designs for construction projects
and technological process designs, as well as for quality inspection, data
analysis and the like.
3. In all cases where royalties paid for proprietary technology to
import technology may be given preferential treatment in the form of tax
reduction in accordance with Article (1) of these Provisions, the opinions
of the departments concerned that approved the technology import project,
together with the relevant documents and information, shall, in advance,
be sent to the local tax authorities for examination and determination. In
those cases involving advanced technology and preferential conditions that
require tax exemption, the tax bureau of the province, municipality or
autonomous region shall meet with the relevant department to examine the
case and put forward their opinions for submission to the Ministry of
Finance for approval. If the case has not been examined and approved, the
importing unit may not make a determination of itself as to tax reduction
or tax exemption. In order to facilitate tax administration, a copy of all
contracts for the import of technology signed with foreigners shall be
sent to the local tax authorities for reference.
4. These Provisions shall be implemented from January 1, 1983. Where
past provisions and these Provisions are in conflict, these Provisions
shall prevail. With respect to contracts that were signed, approved and
effective before these provisions came into effect, any contract that has
already been subjected to taxation, tax reduction or tax exemption in
accordance with the provisions then in effect shall not be handled in any
different manner during the effective term of the contract (not including
extensions of the contract tern).