国务院


中华人民共和国增值税暂行条例(附英文)

1993年12月13日，国务院

第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳增值税。
第二条 增值税税率：
(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：
1.粮食、食用植物油；
2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；
3.图书、报纸、杂志；
4.饲料、化肥、农药、农机、农膜；
5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(四)纳税人提供加工、修理修配劳务(以下简称应税劳务)，税率为17%。
税率的调整，由国务院决定。
第三条 纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的，从高适用税率。
第四条 除本条例第十三条规定外，纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务)，应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式：
应纳税额=当期销项税额－当期进项税额
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式：
销项税额=销售额×税率
第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
第八条 纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务)，所支付或者负担的增值税额为进项税额。
准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：
(一)从销售方取得的增值税专用发票上注明的增值税额；
(二)从海关取得的完税凭证上注明的增值税额。
购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。进项税额计算公式：
进项税额=买价×扣除率
第九条 纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。
第十条 下列项目的进项税额不得从销项税额中抵扣：
(一)购进固定资产；
(二)用于非应税项目的购进货物或者应税劳务；
(三)用于免税项目的购进货物或者应税劳务；
(四)用于集体福利或者个人消费的购进货物或者应税劳务；
(五)非正常损失的购进货物；
(六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
第十一条 小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。
小规模纳税人的标准由财政部规定。
第十二条 小规模纳税人销售货物或者应税劳务的征收率为6%。
征收率的调整，由国务院决定。
第十三条 小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：
应纳税额=销售额×征收率
销售额比照本条例第六条、第七条的规定确定。
第十四条 小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。
第十五条 纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式：
组成计税价格=关税完税价格+关税+消费税
应纳税额=组成计税价格×税率
第十六条 下列项目免征增值税：
(一)农业生产者销售的自产农业产品；
(二)避孕药品和用具；
(三)古旧图书；
(四)直接用于科学研究、科学试验和教学的进口仪器、设备；
(五)外国政府、国际组织无偿援助的进口物资和设备；
(六)来料加工、来件装配和补偿贸易所需进口的设备；
(七)由残疾人组织直接进口供残疾人专用的物品；
(八)销售的自己使用过的物品。
除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第十七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。
第十八条 纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
第十九条 增值税纳税义务发生时间：
(一)销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
(二)进口货物，为报关进口的当天。
第二十条 增值税由税务机关征收，进口货物的增值税由海关代证。
个人携带或者邮寄进境自用物品的增值税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第二十一条 纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。
属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票：
(一)向消费者销售货物或者应税劳务的；
(二)销售免税货物的；
(三)小规模纳税人销售货物或者应税劳务的。
第二十二条 增值税纳税地点：
(一)固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的，应当分别向各自所在地主管税务机关申报纳税；经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。
(二)固定业户到外县(市)销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明，到外县(市)销售货物或者应税劳务的，应当向销售地主管税务机关申报纳税；未向销售地主管税务机关申报纳税的，由其机构所在地主管税务机关补征税款。
(三)非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
(四)进口货物，应当由进口人或其代理人向报关地海关申报纳税。
第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
第二十四条 纳税人进口货物，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第二十五条 纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。具体办法由国家税务总局规定。
出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。
第二十六条 增值税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第二十七条 对外商投资企业和外国企业征收增值税，按照全国人民代表大会常务委员会的有关决定执行。
第二十八条 本条例由财政部负责解释，实施细则由财政部制定。
第二十九条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国增值税条例(草案)》、《中华人民共和国产品税条例(草案)》同时废止。

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX

(State Council: 13 December 1993)

Whole Doc.
Article 1
All units and individuals engaged in the sales of goods, provision of
processing, repairs and replacement services, and the importation of goods
within the territory of the People's Republic of China are taxpayers of
Value-Added Tax (hereinafter referred to as 'taxpayers'), and shall pay
VAT in accordance with these Regulations.
Article 2
VAT rates:
(1) For taxpayers selling or importing goods, other than those
stipulated in items (2) and (3) of this Article, the tax rate shall be
17%.
(2) For taxpayers selling or importing the following goods, the tax
rate shall be 13%:
I. Food grains, edible vegetable oils;
II. Tap water, heating, air conditioning, hot water, coal gas,
liquefied petroleum gas, natural gas, methane gas, coal/charcoal products
for household use;
III. Books, newspapers, magazines;
IV. Feeds, chemical fertilizers, agricultural chemicals,
agricultural machinery and covering plastic film for farming;
V. Other goods as regulated by the State Council.
(3) For taxpayers exporting goods, the tax rate shall be 0%,
except as otherwise stipulated by the State Council.
(4) For taxpayer providing processing, repairs and replacement
services (hereinafter referred to as 'taxable services'), the tax rate
shall be 17%.
Any adjustments to the tax rates shall be determined by the State
Council.
Article 3
For taxpayers dealing in goods or providing taxable services with
different tax rates, the sales amounts for goods or taxable services with
different tax rates shall be accounted for separately. If the sales
amounts have not been accounted for separately, the higher tax rate shall
apply.
Article 4
Except as stipulated in Article 13 of these Regulations, for
taxpayers engaged in the sales of goods or the provision of taxable
services (hereinafter referred to as 'selling goods or taxable services'),
the tax payable shall be the balance of output tax for the period after
deducting the input tax for the period. The formula for computing the tax
payable is as follows:
Tax payable=Output tax payable for the period-Input tax for the
period If the output tax for the period is less than and insufficient to
offset against the input tax for the period, the excess input tax can be
carried forward for set-off in the following periods.
Article 5
For taxpayers selling goods or taxable services, the output tax shall
be the VAT payable calculated based on the sales amounts and the tax rates
prescribed in Article 2 of these Regulations and collected from the
purchasers. The formula for computing the output tax is as follows:
Output tax=Sales amount x Tax rate
Article 6
The sales amount shall be the total consideration and all other
charges receivable from the purchasers by the taxpayer selling goods or
taxable services, but excluding the output tax collectible.
The sales amount shall be computed in renminbi. The sales amount of
the taxpayer settled in foreign currencies shall be converted into
renminbi according to the exchange rate prevailing in the foreign exchange
market.
Article 7
Where the price used by the taxpayer in selling goods or taxable
services is obviously low and without proper justification, the sales
amount shall be determined by the competent tax authorities.
Article 8
For taxpayers who purchase goods or receive taxable services
(hereinafter referred to as 'purchasing goods or taxable services'), VAT
paid or borne shall be the input tax.
The amount of input tax that can be credited against the output tax,
other than the situations specified in Paragraph 3 of this Article, shall
be restricted to the amount of VAT payable as indicated on the following
VAT credit document:
(1) VAT indicated in the special VAT invoices obtained from the
sellers;
(2) VAT indicated on the tax payment receipts obtained from the
customs office. The creditable input tax for the purchasing of tax exempt
agricultural products is calculated based on a deemed deduction rate at
10% on the actual purchasing price. The formula for calculating the input
tax is as follows:
Input tax = Purchasing price x Deduction rate
Article 9
Where taxpayers purchasing goods or taxable services have not
obtained and kept the VAT credit document in accordance with the
regulations, or the VAT payable and other relevant items in accordance
with the regulations are not indicated on the VAT credit document, no
input tax shall be credited against the output tax.
Article 10
Input tax on the following items shall not be credited against
the output tax:
(1) Fixed assets purchased;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax exempt items;
(4) Goods purchased or taxable services used for group welfare or
personal consumption;
(5) Abnormal losses of Goods purchased;
(6) Goods purchased or taxable services consumed in the production of
work-in-progress or finished goods which suffer abnormal losses.
Article 11
Small-scale taxpayers engaged in selling goods or taxable services
shall use a simplified method for calculating the tax payable.
The criteria for small-scale taxpayers shall be regulated by the
Ministry of Finance.
Article 12
The rate leviable on the small-scale taxpayers selling goods or
taxable services shall be 6%.
Any adjustment to the leviable rate shall be determined by the State
Council.
Article 13
For small-scale taxpayers selling goods or taxable services, the tax
payable shall be calculated based on the sales amount and the leviable
rate prescribed in Article 12 of these Regulations. No input tax shall be
creditable. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount x leviable rate
The sales amount shall be determined in accordance with the
stipulations of Article 6 and Article 7 of these Regulations.
Article 14
Small-scale taxpayers with sound accounting who can provide accurate
taxation information may, upon the approval of the competent tax
authorities, not be treated as small-scale taxpayers, The tax payable
shall be computed pursuant to the relevant stipulations of these
Regulations.
Article 15
For taxpayers importing goods, tax payable shall be computed based on
the composite assessable price and the tax rates prescribed in Article 2
of these Regulations. No tax will be credited. The formulas for computing
the composite assessable price and the tax payable are as follows:
Composite assessable price
=Customs dutiable value + Customs Duty + Consumption Tax
Tax payable = Composite assessable price x Tax rate
Article 16
The following items shall be exempt from VAT:
(1) Self-produced agricultural products sold by agricultural
producers;
(2) Contraceptive medicines and devices;
(3) Antique books;
(4) Importation of instruments and equipment directly used in
scientific research, experiment and education;
(5) Importation of materials and equipment from foreign governments
and international organizations as assistance free of charge;
(6) Equipment and machinery required to be imported under contract
processing, contract assembly and compensation trade;
(7) Articles imported directly by organizations for the disabled for
special use by the disabled;
(8) Sale of goods which have been used by the sellers. Except as
stipulated in the above paragraph, the VAT exemption and reduction items
shall be regulated by the State Council. Local governments or departments
shall not regulate any tax exemption or reduction items.
Article 17
For taxpayers engaged in tax exempt or tax reduced items, the sales
amounts for tax exempt or tax reduced items shall be accounted for
separately. If the sales amounts have not been separately accounted for,
no exemption or reduction is allowed.
Article 18
For taxpayers whose sales amounts have not reached the VAT minimum
threshold stipulated by the Ministry of Finance, the VAT shall be exempt.
Article 19
The time at which a liability to VAT arises is as follows:
(1) For sales of goods or taxable services, it is the date on which
the sales sum is received or the documented evidence of right to collect
the sales sum is obtained.
(2) For importation of goods, it is the date of import declaration.
Article 20
VAT shall be collected by the tax authorities. VAT on the importation
of goods shall be collected by the customs office on behalf of the tax
authorities.
VAT on self-used articles brought or mailed into China by individuals
shall be levied together with Customs Duty. The detailed measures shall be
formulated by the Tariff Policy Committee of the State Council together
with the relevant departments.
Article 21
Taxpayers selling goods or taxable services shall issue special VAT
invoices to the purchasers. Sales amounts and output tax shall be
separately indicated in the special VAT invoices.
Under one of the following situations, the invoice to be issued shall
be an ordinary invoice rather than the special VAT invoice:
(1) Sale of goods or taxable services to consumers;
(2) Sale of VAT exempt goods;
(3) Sale of goods or taxable services by small-scale taxpayers.
Article 22
The place for the payment of VAT is as follows:
(1) Businesses with a fixed establishment shall report and pay tax
with the local competent tax authorities where the establishment is
located. If the head office and branch are not situated in the same county
(or city), they shall report and pay tax separately with their respective
local competent tax authorities. The head office may, upon the approval of
the State Administration for Taxation or its authorised tax authorities,
report and pay tax on a consolidated basis with the local competent tax
authorities where the head office is located.
(2) Businesses with a fixed establishment selling goods in a
different county (or city) shall apply for the issuance of an outbound
business activities tax administration certificate from the local
competent tax authorities where the establishment is located and shall
report and pay tax with the local competent tax authorities where the
establishment is located. Businesses selling goods and taxable services in
a different county (or city) without the outbound business activities tax
administration certificate issued by the local competent tax authorities
where the establishment is located, shall report and pay tax with the
local competent tax authorities where the sales activities take place. The
local competent tax authorities where the establishment is located shall
collect the overdue tax which has not been reported and paid to the local
competent tax authorities where the sales activities take place.
(3) Businesses without a fixed base selling goods or taxable services
shall report and pay tax with the local competent tax authorities where
the sales activities take place.
(4) For importation of goods, the importer or his agent shall report
and pay tax to the customs office where the imports are declared.
Article 23
The VAT assessable period shall be one day, three days, five days,
ten days, fifteen days or one month. The actual assessable period of the
taxpayer shall be determined by the competent tax authorities according to
the magnitude of the tax payable of the taxpayer; tax that cannot be
assessed in regular periods may be assessed on a
transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period and a monthly return shall be filled with any balance of
tax due settled within ten days from the first day of the following month.
Article 24
Taxpayers importing goods shall pay tax within seven days after the
issuance of the tax payment certificates by the customs office.
Article 25
taxpayers exporting goods with the applicable 0% tax rate shall, upon
completion of export procedures with the customs office, apply for the tax
refund on those export goods to the tax authorities on a monthly basis
based on such relevant documents as the export declaration document. The
detailed measures shall be formulated by the State Administration for
Taxation.
Where the return of goods or the withdrawal of the customs
declaration occurs after the completion of the tax refund on the export
goods, the taxpayer shall repay the tax refunded according to the laws.
Article 26
The collection and administration of VAT shall be conducted in
accordance with the relevant regulations of the Republic of China on Tax Collection and Administration> and these
Regulations.
Article 27
The collection of VAT from foreign investment enterprises and foreign
enterprises shall be conducted in accordance with the resolutions of the
standing Committee of the National People's Congress.
Article 28
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 29
These Regulations shall come into effect from January 1, 1994, Draft Regulations of the People's Republic of China on Value- Added Tax>
and the Tax> promulgated by the State Council on September 18, 1984 shall be
repealed on the same date.

广东省技术秘密保护条例

广东省人大常委会


广东省技术秘密保护条例
广东省人民代表大会常务委员会



（1998年12月31日广东省第九届人民代表大会常务委员会第七次会议通过1999年3月7日公布 自公布之日起施行）


第一条 为保护技术秘密权利人的合法权益，调动社会对科学技术研究、开发和创新的积极性，推动科学技术进步，根据《中华人民共和国科学技术进步法》、《中华人民共和国反不正当竞争法》和有关法律、法规，结合本省实际，制定本条例。
第二条 技术秘密是指不为公众所知悉、能为权利人带来经济利益、具有实用性并经权利人采取保密措施的非专利技术和技术信息。
保密措施是指：
（一）技术秘密权利人与知悉或者可能知悉该技术秘密的有关人员签订了技术秘密保护协议；
（二）技术秘密权利人把该技术秘密保护要求明确告知有关人员；
（三）技术秘密权利人对该技术秘密的存放、使用、转移等环节采取了合理、有效的管理办法；
（四）其他有关保密措施。
第三条 本省行政区域内单位和个人拥有的技术秘密的保护，适用本条例。
属国家技术秘密，国家有法律、法规规定的，从其规定。
有损社会公共利益、违背社会道德的技术秘密，不受本条例保护。
第四条 各级人民政府科学技术行政部门会同同级工商行政管理部门，负责组织本条例的实施。其他行政部门按照各自的职责，协助做好技术秘密保护工作。
第五条 以合作或者委托研究开发所形成的技术秘密，其权益归属依当事人书面约定的办法确定；没有约定的，当事人均有使用和转让该技术秘密的权利。但是，属委托开发的研究开发方在向委托方交付技术秘密之前，不得将该技术秘密转让给第三方。
第六条 不同单位或者个人独立研究开发出同一技术秘密的，其技术秘密权益分别归该单位或者个人所有。
第七条 单位应当建立和健全技术秘密保护制度，确定技术秘密保护管理机构和专职、兼职管理人员，采取有效措施，保护本单位的技术秘密。
第八条 单位应当对其技术秘密加以明示，其方式为：
（一）在技术资料档案上，加盖技术秘密标识；
（二）对不能加盖技术秘密标识的模型、样品、数据、配方、工艺流程等，以书面形式明示；
（三）其他的明示方式。
第九条 技术秘密权利人应当严格遵守技术秘密保护规定。在业务交往中需要涉及技术秘密的，应当与对方签订技术秘密保护协议。
第十条 对涉及技术秘密的研究、开发、生产等场所，单位应当采取防范措施，防止泄露技术秘密。
第十一条 单位可以在劳动合同中约定技术秘密保护条款，也可以与有关当事人依法签订技术秘密保护协议。
在技术秘密保护期限内，劳动合同终止的，当事人仍负有保护技术秘密的义务。
第十二条 技术秘密保护协议应当采用书面形式。
技术秘密保护协议主要内容包括：
（一）保护内容和范围；
（二）保护期限；
（三）双方的权利和义务；
（四）违约责任；
（五）其他。
第十三条 单位可以与知悉技术秘密的有关人员签订竞业限制协议。
前款所称竞业限制是指单位与知悉技术秘密的人员约定在解除劳动关系后一定时间内，被竞业限制人员不得在生产同一种核心技术产品且有竞争关系的其他单位任职，或者自己从事与原单位有竞争关系的同一种核心技术产品的生产经营。
竞业限制的时间不得超过三年。在竞业限制期间，单位应当向被竞业限制人员支付一定的竞业限制补偿费。
第十四条 竞业限制协议应当双方协商一致，并且以书面形式签定。
竞业限制协议主要内容包括：
（一）生产同一种核心技术产品且有竞争关系的企业范围；
（二）竞业限制的期限；
（三）竞业限制补偿费的数额及支付方式；
（四）违约责任。
第十五条 职务技术成果完成人，对其完成的职务技术成果中的技术秘密负有保护义务；未经所在单位同意，不得擅自披露和使用。
国家公务员执行公务、有关专家参加科技成果鉴定或者技术论证、技术经纪人从事技术中介活动等，知悉他人技术秘密的，负有技术秘密保护义务，不得擅自披露和使用。
第十六条 当事人不得因技术合同无效而擅自披露技术秘密，依据无效技术合同接收的技术资料、样品、样机等，应当及时返还权利人，不得保留复制品。
第十七条 技术秘密一经公开，原签订的技术秘密保护协议或竞业限制协议即告失效。
第十八条 对已公开的资料或者售出的产品进行分析、解剖而获知技术的，不视为侵犯技术秘密行为。
第十九条 对技术秘密纠纷中的有关技术问题需要鉴定的，应当由省级以上科学技术行政部门推荐的专家进行鉴定。
第二十条 有下列行为之一的，由县级以上工商行政管理部门责令停止违法行为，并可根据情节处以一万元以上二十万元以下的罚款：
（一）以盗窃、利诱、胁迫或者其他不正当手段获取技术秘密的；
（二）披露、使用或者允许他人使用以前项手段获取技术秘密的；
（三）违反约定或者违反权利人有关技术秘密保护的要求，披露、使用或者允许他人使用其所掌握的技术秘密的。
第三人明知或者应知前款所列违法行为，获取、使用或者披露他人技术秘密的，视为侵犯技术秘密行为。
以上行为构成犯罪的，依法追究刑事责任。
第二十一条 侵害他人技术秘密权利的，侵权人应当赔偿技术秘密权利人的经济损失。经济损失赔偿额按当事人之间有关协议的约定计算。
当事人之间没有约定的，按以下方法计算：
（一）侵权行为尚未造成技术秘密完全公开的，损失赔偿额按下列方法之一计算：
1、技术秘密权利人因被侵权而受到的实际损失；
2、侵权人因侵权行为获得的全部利润。
（二）侵权行为造成技术秘密完全公开的，损失赔偿额应当按技术秘密的全部价值量计算。技术秘密的全部价值量，由国家认可的资产评估机构评定。
第二十二条 当事人违反竞业限制协议的，应当负违约责任。
为获取他人技术秘密而录用被竞业限制人员的，录用单位或个人应当承担相应的法律责任。
第二十三条 技术秘密受让方不知悉并且没有合理的依据应当知悉转让方侵害他人技术秘密的，赔偿责任由非法转让方承担。受让方经技术秘密权利人同意，可以继续使用该技术秘密，但应当支付相应的费用。
第二十四条 因技术秘密保护协议发生纠纷，当事人可以根据协议中的仲裁条款或者事后达成的书面仲裁协议，向仲裁机构申请仲裁。
当事人在技术秘密保护协议中没有订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十五条 科学技术行政部门、工商行政管理部门执法人员滥用职权、玩忽职守、泄露技术秘密的，由所在单位给予行政处分；构成犯罪的，依法追究刑事责任。
第二十六条 本条例自公布之日起施行。



1998年12月31日