技术合同认定登记管理办法 Ministry of Science and Technology, Ministry of Finance and State Administration of Tax

with the original technology contract registration organization. If the registration is amended, the technology revenue shall be examined and determined anew. If the contract is de-registered, the relevant financial and tax authorities shall be promptly notified.

　　Article 19　The science and technology administration authorities of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans shall strengthen their administration of technology contract registration organizations and registration personnel, establish a sound job responsibility system for technology contract registration personnel, strengthen the vocational training for, and the assessment of, such personnel and ensure the quality and efficiency of their work.

　　The funding required by technology contract registration organizations to carry out technology contract recognition and registration work shall be handled in accordance with the relevant State regulations.

　　Article 20　Where a certificate of registration of a technology contract is obtained through the conclusion of a sham technology contract or the use of falsehoods or fraudulent means, the science and technology administration authority of the province, autonomous region, municipality directly under the central government or municipality with independent development plans, in conjunction with the relevant authorities, shall investigate and handle the case. If such case involves tax evasion, it shall be handled by the tax authority in accordance with the law. If it involves violation of the State financial system, it shall be handled by the finance authority in accordance with the law.

　　Article 21　If in the process of carrying out recognition and registration work the technology contract registration authority discovers that the parties have committed the illegal act of using a contract to prejudice the interests of the State or the public, it shall promptly notify the science and technology administration authority of the province, autonomous region, municipali

ty directly under the central government or municipality with independent development plans to supervise and handle the matter.

　　Article 22　If the science and technology administration authority of a province, autonomous region, municipality directly under the central government or municipality with independent development plans discovers that the administration of the technology contract registration organization is disorganized, that its statistics are inaccurate or that it has carried out registrations in violation of regulations, it shall circulate a notice of criticism and order rectification within a time limit, and may subject the personnel directly responsible to administrative sanctions.

　　Article 23　If a technology contract registration organization violates the provisions of Article 15 hereof by divulging State secrets, the legal liability of its persons in charge and the personnel directly responsible shall be pursued. If the technological secrets specified in a technology contract are divulged and thereby cause the parties to suffer loss, the persons in charge and the personnel directly responsible shall bear the corresponding legal liability.

　　Article 24　These Procedures shall be implemented as of the date of issue. The Administration of the Recognition and Registration of Technology Contracts Procedures issued by the State Science and Technology Commission on 6 July 1990 shall be simultaneously repealed

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