All units under the Bureau shall, under the premise of completing their functional work, actively play to their respective advantages, make full use of the existing technical force, equipment, facilities and other conditions, provide services for the community through various forms, and organize revenue generation. In principle, the Bureau does not require income generation to be paid by the units in accordance with relevant state policies and regulations for the management and use of the development of the national ocean industry to enhance vitality.
Two, in the organization and implementation of technology development, foreign service activities, to do a good job of feasibility studies, strict economic accounting, major projects to fulfill the approval procedures. At the same time to effectively strengthen the management of state-owned assets, to ensure that the value of state-owned assets and value-added.
Three, the organization of development services, according to the state charges, the state did not specify the charges, and the user consultation with a reasonable determination, while the unified use of tax departments printed invoices, and pay taxes accordingly.
Four, in the organization of the development of services, pay attention to both economic benefits, but also the importance of social and environmental benefits, to strengthen management, strict implementation of national policies, laws and regulations, the establishment of sound rules and regulations, and to prevent the occurrence of disciplinary and illegal acts. The second organization development service scope
I. Paid technical services
Bureau units, in addition to undertaking directive tasks and bureau functions within the scope of the work, in various forms of technical services provided to the community, can be charged to the user according to the principle of paid services.
1. Receiving entrusted tasks. Undertake national, departmental, local enterprises and institutions entrusted with scientific research tasks, engineering investigation survey or monitoring and other specialized services.
2, technical services and technology transfer. For factories and enterprises and related users to provide technical design, engineering calculations, equipment modification, product testing and identification, analysis and assay, simulation and calculation, video camera, graphic copying, etc.; the unit's research and development of scientific and technological achievements, high-tech, paid for the transfer of patents or sold to users.
3, technical advice. For enterprises and institutions and local departments concerned with production technology, work plan, development planning to provide data information, observation and monitoring data products, technical advice, feasibility studies and economic and technological demonstration.
4, technical personnel outside. Under the premise of guaranteeing to meet the needs of the work of the unit, approved by the unit, technical personnel employed by outside organizations or technical services.
5, technical training. Entrusted by the relevant units, departments, personnel for business, technical training.
Two, the development (trial) of new products and pilot product sales
Each unit development (trial) of new technologies, new products, standards, etc., development (trial) products are provided at a cost to the relevant units to use, and new products (trial products) in the formal production before the sale of pilot products, etc..
Third, technology or joint venture
The use of the unit's technological achievements, funds, equipment, facilities and conditions as an input, and domestic and foreign factories and enterprises, joint ventures or joint ventures to share the dividends.
Fourth, fixed assets and equipment, facilities leasing
Each unit utilizes houses, sites, warehouses, docks, ships, aircraft, vehicles, instruments, equipment, etc., and provides them in the form of leasing to the relevant units to use or serve the users for a fee.
The above fixed assets leased or for the user to provide services for more than half a year (aircraft a voyage, ship half a month), must be reported to the Bureau for approval and consent to be carried out; not more than the above time, times, to the Bureau for the record.
Fifth, production and business development
The units of factories, workshops, guest houses, stores, farms and other production and business development departments, by signing a contract with the broker (or department) to implement contracting, according to the provisions of the contract to the competent unit of the funds; without contracting the production and business sector, in addition to the competent unit approved by the retention of some of the development of the fund, the entire income generated shall be turned over to the competent The unit in charge.
VI. Income generated from other services
Income generated from the purchase of tickets on behalf of others, the temporary rental of premises for activities, foreign medical services, participation in international activities and exchanges, etc., shall be paid in full to the competent unit, except for a part of the honorariums paid to the staff members. Article 3 Cost Accounting Management
Development and operation activities, such as the use of fixed assets, instruments and equipment of the competent unit and expenses, should strictly carry out cost (expense) accounting and settle with the financial department of the competent unit according to the actual consumption. Cost (fees) the main content and calculation methods are:
I. Personnel costs. Including salaries, subsidized wages, various subsidies, travel expenses, etc..
Two, consumption costs. Material costs, fuel costs, utilities, technical appraisal fees, etc.. Can be directly calculated cost of expenditure costs, should be directly in accordance with the accounting system for the calculation of costs and expenses, and to achieve true, accurate and reliable; difficult to directly calculate the actual cost of technical services, technical consulting and other fees, can be a certain percentage of the cost estimate.
Third, the occupation of fixed assets and instruments, equipment, housing facilities and other cost accounting, depreciation, repair costs and other comprehensive estimates; used in the form of leases, according to the lease contract charges.
Four, borrowing funds from the competent unit as working capital, the competent unit to charge the funds occupation fee, the funds occupation fee should generally be lower than the same period of bank loan interest rates, and included in the cost accounting. Article IV revenue funds management
One, the revenue must be handed over to the unit's financial department, recorded in the unit's technology development, foreign service accounts, unified revenue and expenditure management, is strictly prohibited outside the account or private treasury self-collecting and self-expenditure.
Second, the development and operation of the department consumed by the competent unit of cost (fees), should be the end of each quarter to the competent unit of the financial sector to settle the settlement, indeed, because of the end of the quarter can not be settled half-yearly settlement, at the end of each year before the end of the settlement must be fully paid.
Third, the units sell state-owned fixed assets or materials and equipment, discount disposal of used equipment, the state tax exemption, insurance compensation, mediation or legal action claims and accept foreign equipment and equipment assistance, etc., the funds and in-kind are state-owned assets, should be managed and used in accordance with the relevant provisions of the State shall not be used as a unit of income-generating revenue.
Four, each unit of revenue-generating funds, in accordance with state regulations to complete the payment of taxes and net income after deducting the costs (fees), according to the nature of the unit's budgetary management of different financial management.
1, full budget units. Its extrabudgetary net income, according to the Ministry of Finance (92) Finance Text No. 458, should be regarded as "increased allocation of utility costs", all included in the budget management. At the end of each year, each unit should be reported to the Bureau of income and expenditure plans and final statements.
Full budget units in the extrabudgetary income into the budget management, should be the first arrangement in the development of income generation in the use of fixed assets and facilities, such as housing, wharves, ships, airplanes, etc., maintenance costs and instrumentation, maintenance, updating costs, so that the state-owned assets can be preserved and value-added, and development of means of income-generating work to continue to be improved.
2, differential budget units and self-supporting units. Its net extrabudgetary income according to the Ministry of Finance (86) Finance and General Word No. 143, the first 10% of the repair fund, the rest of the establishment of business development funds, collective welfare funds, incentive funds, medical funds, and other specialized funds in accordance with the provisions of the Fund.
Fifth, in order to comprehensively reflect the development of units to generate income, each unit should be in July each year and the second year in January, the development of income-generating funds and revenue and expenditure management to write a report, and according to the Bureau of unified survey form to fill out the statistical form and report to the Bureau.