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一、关于国有商业企业提取市场调节基金问题按照国办通[1988]26号文规定,国营商业企业按销售额的千分之一在税前提取市场调节基金,由主管部门掌握使用。新《制度》实施后,此规定停止执行。对以前已提取未使用完的余额,继续按原规定用途使用,主管部门应在年度决算中单独反映。企业收到主管部门拨入的市场调节基金,无偿使用的作为增加国家专项拨款处理;有偿使用的作流动负债处理。
I. With regard to the problem of state-owned commercial enterprises withdrawing market-adjusted funds, according to State Administration of Communications [1988] No. 26, state-owned commercial enterprises withdraw one-thousandth of their sales before the tax to collect market adjustment funds, which are used by the competent authorities. After the implementation of the new “System,” this rule ceased to be implemented. For the balances that have not been used before, the balances that have not been used up will continue to be used according to the original purpose. The competent authority should reflect them separately in the annual accounts. The enterprise receives the market adjustment fund allocated by the competent authority, uses it for free as a special national allocation, and uses it as a current liability for compensation.