Decree of the Ministry of Finance No. 93 / 1965 Coll.
Decree of the Ministry of Finance on the financing of the non-investment costs of the development of science and technology
Valid
Effective from 01.01.1966
93
DECLARATION
Ministry of Finance
of 4 September 1965
on the financing of the non-investment costs of the development of science and technology
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:
Preliminary provisions
This decree defines the non-investment costs of the development of science and technology, determines sources of funding and how they are used in state organisations.
Non-investment costs for the development of science and technology
The non-investment costs of the development of science and technology provided by the Science and Technology Fund *) are
(a) costs of solving research (Section 3);
(b) costs of dealing with research and development work (Section 4);
(c) additional costs associated with the acquisition (s) of new products and new production technologies (Section 6);
(d) other non-investment costs for the development of science and technology not included in the cost of solving the tasks of science and technology (Section 7).
The costs of solving research under § 2 (a) are the costs of solving tasks in the field of natural, technical and social sciences, which are included in the research plan. * *)
The costs of solving the tasks of research and development work * *) according to § 2 (b) are:
(a) the costs of research and development and operational testing of new products (excluding the costs of own production of products) for which the production of another piece is envisaged in the same or partially modified version;
(b) the costs of research and development of new products which will be subject to repeated, serial or mass production;
(c) the cost of research and development of new production technologies;
(d) costs of technical economic studies.
(1) The costs of dealing with the tasks referred to in Article 2 (a) and (b) also include:
(a) to coordinate the tasks of science and technology by coordinating (main) the workplace, * * *)
(b) for scientific and technical cooperation with foreign countries, technical standardisation, construction typing, scientific, technical and economic information, patents, inventions and improvements, if they form part or separate stage of the science and technology task to be addressed and for opposition management;
(c) the purchase of licences if they replace the intended solution of the tasks of science and technology or part thereof;
(d) the acquisition of individual test and experimental equipment, machinery and special equipment, including related safety and hygienic equipment and works, which are necessary to resolve (fulfil) one or more of the simultaneously addressed tasks of science and technology, but are not intended for permanent equipment as basic equipment in the relevant state organisation;
(e) the acquisition of verification operations (semi-operations and experimental operations) where such operations are necessary to resolve (fulfil) one or more of the simultaneously addressed tasks of science and technology and are intended to serve to verify the research results for the preparation of documentation for the planned construction or reconstruction of permanent operations, but are not intended in the relevant state organisation to secure production tasks or permanent equipment as basic means; These temporary verification operations (semi-operations and experimental operations) for which the planned cost exceeds one million. Cds must be approved by the State Commission for the Development and Coordination of Science and Technology before they are included in the plan,
(f) the introduction into the fully reliable operation of an operational set of new or reconstructed production capacity, resulting from the use of non-operational machinery and equipment which are the result of solving the tasks of science and technology.
(2) The costs referred to in paragraph 1 (f) include:
(a) the costs of the necessary adjustments and changes to non-operational machinery and equipment;
(b) the costs of the necessary adjustments and changes to standard machinery and equipment which have been used according to the project in one file with non-operating machinery and equipment.
(1) Multiple costs of the acquisition (overrun) of new products and the adoption of new production technologies pursuant to § 2 (b). (c) means the difference between the actual own costs of production in the acquisition (overrun) and the costs of production paid in the price of the products.
(2) The acceptance (run-in) of the production of new products and the adoption (run-in) of new production technologies ends with the beginning of normal production and must be predefined in advance for each task by the quantity or time and, where appropriate, by the time needed to acquire (run-in) production; the details according to specific conditions are determined by the relevant ministries and central offices (Regional National Committees) and by the relevant branch directorates for each sector. *)
The non-investment costs of the development of science and technology under § 2 (d) are:
(a) scholarships for the education of researchers, * *)
(b) costs of scientific, technological and economic information and other costs of ensuring the operation of research and development base organisations (workplaces), * * *) resulting from their work capacity in the field of science and technology development;
(c) costs of activities carried out by state economic organisations in order to favour the development of science and technology in the relevant sector or industry, unless they are included in the costs under (b).
Sources of funding for the development of science and technology
(1) The sources of financing for the non-investment costs of the development of science and technology are:
(a) the State budget;
(b) Technical Development Fund of the Directorate-General for Industry, +)
(c) the technical development fund of the undertaking. *)
(2) The appropriations referred to in paragraph 1 cannot be used for purposes other than those laid down in this Decree.
State budget
The national budget shall be paid:
(a) all expenditure to the approved extent, including expenditure on cooperation with state economic organisations and special budgetary organisations, in the management of scientific and technological development tasks, to research and development organisations (workplaces);
(b) state economic organisations and special budget organisations to address the state tasks of science and technology referred to in Article 2 (a) and (b), and for selected State tasks set by the State Commission for the Development and Coordination of Science and Technology, as well as the additional costs of the adoption referred to in Article 2 (c);
(c) state economic organisations and special budget organisations with special purpose subsidies for the purpose of securing the activities referred to in Article 2 (d);
(d) to state economic organisations and special budget organisations, special-purpose subsidies to address selected tasks of perspective or social importance, where they are economically unacceptable to the undertaking, or where a high risk is involved.
(1) Reimbursements pursuant to Article 9 (b) shall be made by the competent central authorities, where appropriate, of the Regional National Committees on the basis of invoices after the completion of the full task of science and technology, or of the various stages thereof. * *), by State budget funds, which these authorities shall secure in the financial plans in the form of special-purpose financing; special-purpose funding includes bonuses and rewards for the performance of scientific and technical tasks.
(2) By means of the State budget, provided for in the form of special-purpose financing, the competent central authorities, where appropriate, of the Regional National Committees may, under the conditions agreed in the Economic Treaty (* *), provide reasonable advances in the course of the management of the task of science and technology, up to a maximum of the cost of the task determined in the Economic Treaty; upon completion of the task of science and technology suppliers are required to settle the advance received in the invoice (deduct).
(3) Reimbursement of invoices is carried out and advances are made by the competent central authorities of the Regional National Committees, where appropriate, only by the main (coordination) offices of the state economic organisations and special budget organisations; the principal (coordination) workplace pays invoices and provides advances to their subcontractors from operational means under the conditions referred to in paragraphs 1 and 2.
(1) The special-purpose subsidies provided for in Article 9 (c) and (d) are provided by the competent central authorities, where appropriate, of the Regional National Committees as part of the special-purpose financing.
(2) The specific subsidies referred to in paragraph 1 shall be allocated by the central authorities, where appropriate, to the Regional National Committees to the Technical Development Fund by means of a transfer of funds by the Directorate of Industry. +)
Technical Development Fund
(1) In order to finance the technical development tasks, the branch directorates create a technical development fund for the branch directorates
(a) centralised means;
(b) special-purpose subsidies from the State budget;
(c) contributions from subordinate economic organisations for sales obtained by the use of tangible objects (prototypes, test and experimental equipment, machinery, construction, material, documentation) remaining after the completion of the task of science and technology, provided that the costs of the task concerned were covered by the technical development fund of the branch or the technical development fund of the enterprise;
(d) other sources. *)
(2) The technical development fund of the Directorate-General for Trade shall be implemented:
(a) remuneration for dealing with the tasks of scientific and technological development under § 2 (a) to (c) ordered by the Directorate-General for Trade with other organisations;
(b) the reimbursement of any loss directly to the research and development base organisations, where such loss results from the provision of science and technology.
Technical Development Fund of the enterprise
(1) The technical development fund of the enterprise is made up of costs in the form of a reserve for future expenditure.
(2) The technical development fund of an undertaking shall be reimbursed for:
(a) any costs incurred in dealing with the tasks referred to in Article 2 (b) and (c) for its own business needs, including supplies, works and services supplied by another organisation;
(b) the other non-investment costs referred to in Article 2 (d) arising from the provision of the development of science and technology for corporate use.
(3) The costs of the tasks of science and technology, if they are not intended for the company's own use, are borne by the client.
Common provisions
(1) The production and use of the Technical Development Fund of the branch and the Technical Development Fund of the enterprise are monitored and reported separately in accordance with the rules of the Central Commission for Human Control and Statistics.
(2) Unspent funds from the Technical Development Fund and the Technical Development Fund of the enterprise are not forfeited at the end of the year and transferred as a source of funding for science and technology until the following year.
(1) The premiums and rewards for solving the tasks of science and technology * *) form part of the costs of the relevant task of science and technology.
(2) For predetermined premiums and fees not paid at the time of termination of the task, undertakings and organisations shall establish a reserve for the costs of the relevant task of science and technology; any differences between the reserve thus created and the premium and remuneration amounts actually paid increase (reduce) other non-investment needs not included in the cost of dealing with science and technology tasks [§ 2 (d)].
(1) Supplies, works and services which carry out the tasks of scientific and technical development shall be carried out free of charge between budgetary organisations and, in other cases, shall be carried out for remuneration * * *) at the rate determined in accordance with the pricing rules.
(2) The tasks of the development of science and technology are contractually ensured by:
(a) State tasks of the State Commission for the Development and Coordination of Science and Technology and the competent central authorities, where appropriate, of the Regional National Committees;
(b) selected tasks of social and prospective importance, where they are economically unviable for the branch or business, or the solution of which is high risk, the competent central authorities, if any, of regional national committees;
(c) for sectoral tasks, the relevant branch directorates;
(d) in the case of business tasks or subcontracting, ordered by other organisations, the undertakings concerned.
(1) The results of addressing state tasks of science and technology financed by the State Budget are to be transmitted to organisations for compensation or on the basis of a decision of the State Commission for the Development and Coordination of Science and Technology and the Ministry of Finance free of charge.
(2) The methods of making use of the resolved state tasks of science and technology, the amount of compensation and the deadlines for its payment shall be determined by the competent central authorities, where appropriate, of the Regional National Committees in agreement with the State Commission for the Development and Coordination of Science and Technology and the Ministry of Finance.
(3) Compensation for the use of the results of the management of the State's scientific and technical tasks as set out in paragraph 2 shall be paid by the relevant organisations for costs (generally differentiated in time); the remuneration is the revenue of the State budget.
(1) Organisations which have dealt with the tasks of developing science and technology must, no later than one year after the completion of the task, transfer all the items acquired or remaining items (prototypes, test and experimental equipment, machinery, apparatus, construction, material, documentation) to basic resources, or to stocks or to transfer them (sell) to another socialist organisation in accordance with national property management regulations *); the pricing rules apply.
(2) The nature of the basic resources which organisations may use themselves shall be taken over by them and shall be reimbursed by them for financing investment construction.
(3) Articles which are not of the nature of the basic resources and which may be used by organisations themselves shall be taken over by:
(a) state economic organisations and special budget organisations to stocks and to be reimbursed by their means of operation;
(b) the budgetary organisation of the research and development base as material and small and short-term items obtained free of charge and, at the level of their valuation, shall weigh the relevant appropriations as permanent savings.
(4) If the organisations themselves do not consume the remaining items, they shall be treated as surplus or unfit national property under the rules on the management of national property.
(5) Organisations shall carry out the resources obtained by using the remaining items into the resource from which the cost of dealing with the relevant task has been borne, with the exception of those whose costs have been borne by the enterprise's technical development fund and for which the revenue generated by their use is borne by the undertakings and organisations through their branch directorate [§ 12 (1) (c)].
Non-investment costs for activities not secured by the Science and Technology Fund
(1) The costs of the development of science and technology (§ 2) are not and the fund of science and technology is not secure
(a) costs of technical standardisation, construction typing, scientific and technical cooperation with foreign, scientific, technical and economic information, rationalisation of management and administration, patents, inventions and improvements, unless they are part or separate phase of the science and technology task referred to in § 2 (a) to (c) or part of the costs referred to in § 2 (d);
(b) additional costs associated with the acquisition (s) of production by licence, unless it replaces the planned task of science and technology;
(c) costs of experimental verification under construction (experimental projects and studies) and of the development of uniform performance standards and standards;
(d) the cost of research and development of products with which the manufacturer is not considering production (unique product) even in the same or partially modified version;
(e) additional costs associated with the acquisition (s) of production on the basis of the transfer of production programmes, the entry into service of new plants and the acquisition of production according to the documentation taken over;
(f) reimbursement to the State budget for the use of the results of the solved state tasks of science and technology in production.
(2) The resources and method of financing the costs referred to in paragraph 1 are laid down in specific provisions.
Final provisions
For serious reasons, the Ministry of Finance may allow exemptions and derogations from this decree.
The Order of the Minister of Finance, the Chairman of the State Commission on the Development and Coordination of Science and Technology and the Chairman of the State Planning Commission No. 88 / 1963 Coll., on the financing of the non-investment costs of the development of science and technology is hereby repealed.
This Decree shall take effect on 1 January 1966.
Minister:
Dvořák v. r.
*) The concept and content of the fund of science and technology are defined by the guidelines of the State Planning Commission No. 55 / 1965 Coll. for the development of the state plan for the development of the national economy.
* *) The content of the research plan and the research and development work plan are defined by the guidelines of the State Planning Commission No. 55 / 1965 Coll. for the development of the state plan for the development of the national economy.
* * *) The concept and function of coordinating (main) workplaces define the principles of the State Commission for the Development and Coordination of Science and Technology no. 27 814 / 5230 / 1965.
*) The concept of branch directorates is defined by Decree No. 90 / 1965 Coll., on the planned management of the national economy.
* *) Decree of the Chairman of the Czechoslovak Academy of Sciences and Ministry of Education and Culture No. 199 / 1964 Coll., on the Education of New Scientists.
* * *) The scope of the research and development base is regulated by Act No. 55 / 1963 Coll., on the unified system of scientific research and development centres (scientific research and development base).
+) Government Decree No. 90 / 1965 Coll., on the planned management of the national economy.
*) Government Decree No. 90 / 1965 Coll., on the planned management of the national economy.
* *) Decree of the Ministry of Finance No. 204 / 1964 Coll., on invoicing and payment of supplies of a non-investment nature.
* * *) Economic Code No. 109 / 1964 Coll.
+) Finance Ministry Directive 117 / 59 950 / 1960 on the management of budgetary resources published in the Ministry of Finance Bulletin 17-18 of 1960.
*) Government Decree No. 90 / 1965 Coll., on the planned management of the national economy.
* *) Resources for the payment of bonuses and rewards are defined by Decree of the State Labour Commission No. 91 / 1965 Coll., on the remuneration of work in the new system of planned management of the national economy.
* * *) Decree of the Ministry of Finance No. 204 / 1964 Coll., on invoicing and payment of supplies of a non-investment nature.
*) Decree of the Ministry of Finance No. 94 / 1965 Coll., on the Administration of National Property.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 93 / 1965 Coll., on the financing of non-investment costs of the development of science and technology |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.09.1965 |
|---|---|
| Effective from | 01.01.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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