Decree of the Ministry of Finance No. 103 / 1966 Coll.
Decree of the Ministry of Finance on the financing of non-investment needs for the development of science and technology and similar activities
Valid
Effective from 01.01.1967
103
DECLARATION
Ministry of Finance
of 20 December 1966
on the financing of non-investment needs for the development of science and technology and similar activities
The Ministry of Finance provides, pursuant to § 391 (2) of the Economic Code No. 109 / 1964 Coll., pursuant to § 11 (2) of Act No. 83 / 1958 Coll., on the modification of financial planning and financial management of national enterprises and other economic organisations of the State Socialist sector and under § 20 (1) (a) of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary resources:
Subject matter and scope of the adjustment
This decree sets out the principles of financing non-investment needs for the development of science and technology and activities in the section of technical standardisation, industrial rights, testing and evaluation of products, typing and experimental verification under construction, defining the scope of their non-investment costs and determining the financial resources and manner of their use in state organisations.
DEVELOPMENT OF SCIENCE AND TECHNOLOGY
Financing principles
(1) Organisations are required to deal with the tasks of developing science and technology and to carry out other work and services on this section *)
(a) between budgetary organisations, to the extent that the tasks planned are free of charge;
(b) in other cases, for consideration and for prices in accordance with the applicable price regulations.
(2) The provisions referred to in paragraph 1 (b) shall also apply to the management of the tasks of the development of science and technology, and to the work and services carried out also between budgetary organisations, provided that the costs of their resolution are borne by the contractors from the incentive fund in accordance with a special regulation issued by the Ministry of Finance and the Central Council of Trade Unions.
(1) Grants will be granted to economic organisations at the level, time limits and under the conditions laid down in advance by agreements
(a) to cover the costs associated with solving the tasks of the development of science and engineering of a corporate (sectoral) character
(b) to cover the costs associated with activities which are necessary in order to ensure the further development of science and technology and which cannot be included in the costs of the development of science and technology or of works and services to be dealt with by economic organisations on an order basis; These subsidies will be granted only exceptionally from the State budget.
(2) Subsidy under paragraph 1 (a) shall be granted to economic organisations:
(a) central authorities, if they are tasks of a high risk perspective, the economic organisations of which cannot themselves be sufficiently economically involved and the tasks which create structural changes in the field and the economic organisations of which cannot provide solutions from their own resources;
(b) the branch directorates, in relation to tasks directly linked to the research and development of products or technologies which ensure the further development of the relevant field or its specialisation and the solutions of which from their own resources cannot be sufficiently economically involved by undertakings themselves.
(3) The subsidies referred to in paragraph 1 (b) are granted to economic organisations either by the central authorities or by the branch.
(4) The subsidies referred to in paragraph 1 shall be irreversible and shall form part of the income not included in gross income (profit) for organisations; However, if the conditions under which the subsidies were granted are not complied with, the organisation shall return them.
(1) The results of the solved tasks of the development of science and technology, applicable to the introduction of the production of new products or new production technologies, or to the improvement of the economy in the production sector organisations, are transmitted for further use (implementation) to another organisation for compensation at the agreed amount and dates. *)
(2) The compensation referred to in paragraph 1 shall be paid by the organisation which will use the results of the tasks to be carried out (to carry out) to cover its costs (generally differentiated in time as the costs to come).
(1) Organisations which have dealt with the tasks of developing science and technology must, not later than one year after the completion of the work on the task, transfer all the remaining items (prototypes, test and test equipment, machinery, apparatus, construction, material) to the basic means or supplies or transfer them to another socialist organisation.
(2) The subjects of the nature of the basic resources which organisations which have been able to use themselves in the development of science and technology will be taken over into their basic resources and reimbursed from the funds to finance the reproduction of basic resources.
(3) Articles which are not of the nature of the basic appropriations shall be taken over by:
(a) economic organisations in stocks;
(b) the budgetary organisations, such as materials and small and short-term items, obtained free of charge and, at the level of their valuation, shall weigh the corresponding appropriations as a permanent saving.
(4) The resources obtained through the use of the remaining items shall be carried out by the organisations which have addressed the scientific and technical development tasks, the resources from which the task was financed, i.e. either to the state budget or to the technical development fund of the branch; revenue generated by the use of articles (sale, activation) remaining after the completion of work on tasks the cost of which has been paid for the cost of an undertaking shall form part of the total revenue of the undertaking concerned.
(5) The provisions of paragraphs 1 to 4 shall not apply to prototypes and other remaining articles where their value has been included in the compensation for the results of the completed scientific and technical development tasks referred to in Article 4 (1).
(1) The target premiums and additional remuneration awarded by the State Technical Commission for a successful and speedy solution to the tasks of the State Plan for the Development of Science and Technology, which are of particular social interest, are financed by the State Budget for Technical Development.
(2) The target premiums and additional remuneration referred to in paragraph 1 shall be granted by the State Technical Commission:
(a) economic organisations in their workers' fund (remuneration);
(b) budget organisations in their incentive fund.
Non-investment costs
Organisations are obliged to allocate non-investment costs for the development of science and technology
(a) to address research and research and development tasks (Section 8);
(b) other needs for the development of science and technology (§ 9).
(1) The costs referred to in Article 7 (a) are:
(a) research costs in the field of natural, technical, medical, agricultural and social sciences;
(b) the costs of research and development of new products (including the operational testing of the prototype) which will be subject to repeated, serial or mass production;
(c) the cost of research and development of new production technologies;
(d) costs of developing technical and economic studies;
(e) costs of interim and final opposition proceedings.
(2) The cost of dealing with the tasks referred to in paragraph 1 shall also include:
(a) the costs of acquiring verification facilities (semi-operations and experimental operations), including related safety and hygienic equipment and construction works, where such operations are necessary to resolve (fulfil) one or more of the science and technology development tasks at the same time and are intended to verify the results of the research for the preparation of the documentation of the planned construction or reconstruction of permanent operations, but are not intended in the relevant state organisation for the purpose of securing production tasks or permanent equipment as basic means;
(b) the cost of the acquisition of individual test and experimental equipment, machinery and special equipment, including related safety and hygienic equipment and works, if they are necessary to resolve (the fulfilment of one or more parallel scientific and technical development tasks, but are not intended for permanent equipment as basic equipment in the relevant state organisation;
(c) the cost of putting into a fully reliable operating file or of the reconstructed production capacity, resulting from the use of non-operational machinery and equipment which are the result of the solutions to the scientific and technical development tasks;
(d) costs of technical standardisation and typing under construction, where such work forms part of or a separate stage of the task of developing science and technology;
(e) compensation for the purchase of licences, fees for inventions, discoveries, industrial designs, improvement proposals and solutions adopted for the thematic tasks and costs of subscribing to industrial rights items at home and abroad, if they form part or a separate stage of the science and technology development task, as well as compensation to originators and enhancers for drawings, prototypes and other items which the organisation concerned would have had to spend effectively in dealing with the science and technology development task;
(f) the additional costs of acquiring (overrun) the production of new products and new production technologies resulting from the task of developing science and technology.
(3) The costs referred to in paragraph 2 (c) include:
(a) the costs of the necessary adjustments and changes to non-operational machinery and equipment;
(b) the costs of the necessary modifications and modifications to machinery and equipment which, according to the projects, have been used in a single file with non-operational machinery and equipment.
(4) Multiple adoption costs (overrun) of the production of new products and new production technologies referred to in paragraph 2 (f)
(a) constitute a difference between the actual costs of the acquisition (overrun) production and the costs of production included in the price of the products;
(b) ends with the beginning of normal production and must be defined in advance for each task by the quantity or time, or by the quantity or time needed to acquire (run-off) production; the details according to specific conditions shall be determined by the competent central authorities and by the relevant branch directorates for national tasks.
(5) The additional costs referred to in paragraph 2 (f) may not be considered as additional costs associated with the acquisition of production (s) on the basis of the transfer of production programmes, the entry into service of new plants (capacities) and the acquisition (s) of production according to the documentation taken over or the licence, which form part of the normal production costs generally differentiated in time in the form of the next period.
The costs of other needs for the development of science and technology according to § 7 (b) of the Act. (b) the costs of coordinating the tasks of the coordinating (main) workplace for initial opposition proceedings, scientific and technical information, scholarships for the education of researchers, *) the costs of scientific and technical cooperation and contacts with foreign organisations in the field of scientific and technical development, the maintenance of industrial rights at home and abroad, and similar costs of independent research and development institutes and non-independent research and development centres in budgetary and economic (contribution) organisations for activities necessary for the qualified management of tasks, or necessary for further security of the development of science and technology itself.
Funding resources and their use
(1) The sources of financing for non-investment needs for the development of science and technology are:
(a) State budget (§ 11)
(b) Technical Development Fund of the Directorate-General for Industry (Section 12)
(c) costs of enterprises through the technical development reserve (Section 13)
(d) the incentive fund of budgetary organisations (Section 14).
(2) The resources of the State Budget and the resources of the Technical Development Fund of the Technical Development Directorate intended to finance the non-investment needs of the development of science and technology, as well as the reserve created by undertakings for technical development costs, cannot be used for purposes other than those laid down in this Decree.
State budget
(1) The resources of the State budget earmarked for the development of science and technology shall be reimbursed:
(a) all expenditure on the activities of separate budgetary organisations and non-separate centres of budgetary organisations of research and development base * *) (including expenditure on cooperation with state economic and contribution organisations in the management of scientific and technological development tasks),
(b) invoices (billing) for dealing with tasks and other work and services provided pursuant to Article 2 (1) (b), where the tasks of the State Science and Technology Development Plan or the work and services ordered by the central authorities,
(c) grants for the management of tasks pursuant to Article 3 (2) (a);
(d) grants to activities under § 3 (3).
(2) The resources of the State Budget for the remuneration referred to in paragraph 1 shall be secured by the central authorities in their budgets in accordance with the applicable budget composition of expenditure and in their financial plans.
Technical Development Fund
(1) In order to finance the tasks of the field of research and development, the branch directorates create a technical development fund for the branch directorates.
(2) The Technical Development Fund for the Directorate-General for Industry is hereby established:
(a) by means centralised with the Directorate-General for Trade;
(b) the revenue referred to in Article 4 (1) in respect of the tasks of research and development, the solution of which has been paid by the Technical Development Fund Directorate,
(c) the contribution provided for in Article 5 (4), provided that the items remaining after the completion of research and development tasks are not subject to the provisions of Article 5 (5).
(3) The technical development fund of the Directorate-General for Trade is to be financed by:
(a) all costs of research and development tasks, ensuring the technical development of the relevant field and addressed by the sectoral directorates in their own direction;
(b) invoices for dealing with research and development tasks and other work and services provided pursuant to Article 2 (1) (b), where these are tasks or work and services ordered by the Directorate-General for Trade with other organisations;
(c) grants for the management of tasks pursuant to Article 3 (2) (b);
(d) grants for activities under Paragraph 3 (3), if they are economic organisations managed by the sectoral directorates.
(4) Unspent funds from the Technical Development Fund shall not be forfeited at the end of the year and shall be transferred as a source of funding for research and development tasks by the following year.
Company costs
(1) The management of R & D tasks for its own business needs is borne by undertakings to cover their costs through the technical development reserve.
(2) Undertakings shall pay for the technical development reserve:
(a) all costs of research and development tasks, ensuring the technical development of the undertaking concerned and addressed by the undertaking itself;
(b) invoices for dealing with research and development tasks and other work and services provided pursuant to Article 2 (1) (b), where the tasks or work and services ordered by undertakings with other organisations are concerned.
Budget organisations' incentive fund
By means of an incentive fund for budgetary organisations, invoices for the management of tasks and other work and services referred to in Article 2 (2) and the target premiums and additional remuneration referred to in Article 6 (2) (b) shall be paid.
INDUSTRIAL RIGHTS, TESTING AND EVALUATION OF PRODUCTS, TYPE AND EXPERIMENTAL VERIFICATION
(1) Non-investment supplies, works and services in the section of technical standardisation, industrial rights, testing and evaluation of products, typing and experimental verification under construction shall be carried out in accordance with the principles set out in Sections 2 (1) and 2.
(2) Where the non-investment supplies, works and services referred to in paragraph 1 form part of or a separate stage in dealing with scientific and technological development tasks, they shall be paid from sources defined to finance the non-investment needs of science and technology development (Section 10). However, if they do not form part or separate stage of dealing with the tasks of scientific and technological development, they shall be financed according to the nature of:
(a) from the State budget provided by the central authorities in their budgets in accordance with the applicable budget structure and in their financial plans;
(b) by means centralised with the Directorates-General, *)
(c) from the operational means of the undertakings to cover costs.
The national budget shall be paid:
(a) all expenditure on the activities of budgetary testing institutes (including expenditure on cooperation with state economic and contribution organisations), as well as all expenditure on thematic tasks and other competitions on the industrial rights section of the Office for Patents and Inventions or Central Authorities;
(b) invoices to economic and contribution organisations for exploring the economic usability and novelty of inventions and designs and other supplies, work and services referred to in Article 15 (1), provided by the central authorities in a supplier's way.
The centralised resources of the branch directorates shall be paid:
(a) all costs of work carried out by the Directorates-General in their own direction on the section of technical standardisation, production quality and testing, typing and experimental verification in construction and industrial rights, including the costs of thematic tasks and competitions announced by the Directorates-General;
(b) invoices for supplies, works and services referred to in Article 15 (1), provided for by the trade directorates for their own use in a supplier's way.
From the operating funds of enterprises for costs shall be paid:
(a) all the costs of the works carried out by the undertakings under their own control in the section of technical standardisation, production quality care, characterisation and experimental verification under construction, as well as all the costs associated with the solution and implementation of inventions, designs, improvements and thematic tasks in production, as well as the costs of the thematic tasks and other competitions declared on the industrial rights section by the undertaking;
(b) invoices for supplies, works and services referred to in Article 15 (1), provided by the undertaking for its own use in a supplier's way;
(c) invoices for testing and evaluation of products, including products intended for compulsory testing and evaluation. *)
Additional remuneration for successful and accelerated resolution of technical standardisation, testing and evaluation tasks of products, typing and experimental verification under construction, listed by the Standardisation and Measurement Authority and the State Technical Commission, provided by these authorities from the reserve created in their budgets
(a) economic organisations in their workers' fund (remuneration);
(b) budget organisations in their incentive fund.
The non-investment costs for supplies, works and services referred to in Article 15 (1) shall be:
(a) for the technical standardisation section, the costs of dealing with standardisation tasks, including any preparatory work (investigation, verification, testing, analysis, etc.) and the costs of international standardisation activities;
(b) the cost of inventions, discoveries, industrial designs, improvement proposals, thematic tasks (including remuneration, reparations to originators and improvements to drawings, prototypes and other items that the organisation would have to spend effectively in the solution, the cost of subscribing and maintaining industrial rights items both domestically and abroad, the cost of their introduction, use and promotion), the cost of bankruptcy and other competition in the industrial rights sector, the cost of carrying out a survey of economic usability and the novelty of inventions and industrial designs;
(c) the costs of self-testing and evaluation of products, lectures and seminars organised by testing institutes for production organisations, the professional assistance of test institutes in improving the qualifications of business inspection staff and testing centres and in addressing new progressive processes and equipment, in developing ideas for the development and revision of technical standards and other activities carried out by test institutes to ensure further care for the quality of production and testing;
(d) in the section of typing and experimental verification under construction, the costs of dealing with typology under construction, the development of experimental projects and studies, additional costs for experimental projects, additional costs associated with the performance of experimental constructions, the costs of testing, verification and measurement in the implementation and evaluation of experimental structures, including the costs of building and other adjustments necessary for correct evaluation of the experiment and the costs of removing defects and damage arising from the implementation of experimental construction for the subjects of the experiment, if they did not meet the expected assumptions.
TRANSITIONAL AND FINAL PROVISIONS
Transitional provisions
(1) Until 31 December 1967, before the tasks of the State Science and Technology Development Plan, coming from previous years, can be carried out by opponents, conclude economic contracts and set the price for the remainder of the task
(a) the organisations that deal with the tasks shall invoice the resolution of the tasks in the amount of the costs incurred to deal with them (including premiums and rewards), plus the contribution of contributions to the State budget (the national committees' budget), up to a maximum of the limits set for the respective tasks at 1967 prices;
(b) the central authorities apply haircuts for poor-quality solutions or for late completion of the task when disposing of invoices. *) The reductions in invoiced amounts are concentrated by the central authorities in their financial reserve to meet unforeseen (newly created) needs for the development of science and technology of a sectoral nature; the amount resulting from the time shift of the solution or the loss of the task cannot be considered as a source of the financial reserve for these purposes.
(2) In the case of the tasks of the State Science and Technology Development Plan, as referred to in previous years, reasonable, time-limited advances may be provided to the organisations which deal with the tasks, but may not exceed 70% of the limit set for the relevant tasks in the Science and Technology Development Plan; upon completion of the task, the organisation is required to settle the advance received in the invoice (deduct).
(3) The way in which economic contracts are concluded to deal with the tasks of scientific and technical development, as well as the way in which the results of the tasks to be carried out for the further use (implementation) of another organisation are transmitted, shall be governed by specific rules. * *)
Final provisions
The central authorities are required, according to the individual tasks of the State Science and Technology Development Plan, financed by the State Budget, to ensure the monitoring of the amounts spent on their management and the amounts obtained by the transfer of the results of the resolved tasks to another organisation for further use (implementation).
For serious reasons, the Ministry of Finance may allow exemptions from this decree.
It shall be repealed:
(a) Decree of the Ministry of Finance No 93 / 1965 Coll., on the financing of the non-investment costs of the development of science and technology,
(b) Paragraph 21 of the Order of the Ministry of Finance and the Central Council of Trade Unions No. 121 / 1965 Coll., on the use of the funds of the Fund of Cultural and Social Needs and on the financing of certain activities of state economic organisations in the scope of financing technical standardisation, typing in construction and experimental verification under construction, and Section 22 of the same decree governing the financing of inventions, discoveries and improvements.
This decree shall take effect on 1 January 1967.
Minister:
Dvořák v. r.
*) The contractual relations are governed by Economic Code No. 109 / 1964 Coll.
*) If the results of the solved scientific and technical development tasks are passed on to foreign interested parties, the licence contract is concluded according to the decree of the Ministry of Foreign Trade.
* *) Decree of the Ministry of Finance No. 104 / 1966 Coll., on the Administration of National Property.
*) Decree of the Chairman of the Czech Academy of Sciences and Ministry of Education and Culture No. 199 / 1964 Coll., on the Education of New Scientists.
* *) The concept and scope of research and development base organisations is defined by Act No. 55 / 1963 Coll.
*) Government Decree No. 100 / 1966 Coll., on Planning Management of National Economy.
*) Legislative measure No. 102 / 1965 Coll., on uniform management of compulsory testing and evaluation of products.
*) Economic Code No. 109 / 1964 Coll.
* *) Interim principles for the conclusion of economic contracts, issued by the State Technical Commission No 26 692 / 5160 / 1966.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 103 / 1966 Coll., on the financing of non-investment needs for the development of science and technology and similar activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.1966 |
|---|---|
| Effective from | 01.01.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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