论文部分内容阅读
为帮助受非典影响行业克服困难,上海日前制定《关于降低非典型肺炎对本市部分行业影响的若干政策》。一、对防治“非典”一线的医护人员取得的补助收入,参与生产政府指定防治“非典”用品的职工、参加防治“非典”攻关的科研人员的加班工资以及本市各单位发给个人用于防治“非典”的药品、医疗用品、防护用品等(不包括现金),免征个人所得税。二、对企业和个人用于“非典”研究和防治的捐赠,在征收所得税时,可全额税前扣除。三、对科研单位及有关企业购置用于“非典”的科研设备和其它专项设备,以及企业用于防治“非典”的科研经费,可当年一次性成本列支。四、各级财政应拨出专款用于医院购置防治“非典”设备及一线医护人员补贴,并落实“非典”患者的有关医疗费用。五、对防治“非典”有突破性贡献的研究部门,其相关科研经费支出由市级财政承担,并给予将励。六、企业因
To help overcome the difficulties caused by the SARS-affected industries, Shanghai recently formulated “a number of policies on reducing the impact of atypical pneumonia on some industries in the city.” First, to supplement the subsidy income obtained by the medical and nursing staff in the field of prevention and treatment of “SARS”, participate in the production of workers designated by the government for prevention and control of SARS supplies, overtime pay of scientific researchers participating in prevention and treatment of SARS, The units shall distribute personal medicines, medical supplies, protective articles (excluding cash) for the prevention and treatment of “SARS” and exempt from personal income tax. Second, enterprises and individuals for “SARS ” research and prevention and treatment of donations, in the collection of income tax, full tax deduction. Third, the purchase of scientific research equipment and other special equipment used for “SARS” by scientific research institutes and relevant enterprises and the scientific research funds used by enterprises for the prevention and control of “SARS” can be reclassified as one-off costs in the current year. Fourth, all levels of finance should allocate earmarked funds for hospitals to purchase subsidies for prevention and treatment of “SARS” equipment and front-line medical staff and implement the relevant medical expenses for patients with “SARS”. V. Research departments that have made breakthrough contributions in prevention and treatment of “SARS” and their relevant scientific research expenditures shall be borne by municipal finance and shall be given encouragement. Six, business reasons