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固定资产是国家投资拔给企业的生产技术装备。是企业生产经营的生产手段。我国改革经济管理体制以后,决定改变过去企业无偿使用固定资产办法为有偿使用,由国家向企业征收固定资产占用费办法。主要是为了促使企业更有效地使用固定资产,充分发挥它的作用。这个改变对企业改进经营管理,提高固定资产利用率,自将起到积极的进促作用,对当前实现四化来源,有其重要的现实意义。关于征收固定资产占用费的标准,是按七八年各企业固定资产的百元利润率来制定的:石油、工业、商业利润率在4 0%以上,按月征收千分之五;冶金、化工、卫生、公
Fixed assets is the national investment to pull the production technology and equipment. Is the production of business means of production. After reforming the economic management system in our country, we decided to change the method of using fixed assets by enterprises in no compensation for the paid use and that the state charges levied fixed assets fees to enterprises. Mainly to promote more effective use of fixed assets, give full play to its role. This change will play an active role in improving the management of enterprises and improving the utilization rate of fixed assets. It will be of great practical significance for the current realization of the four modernizations. The standard for levying the occupation fees for fixed assets is set at the rate of one hundred yuan per unit of fixed assets of all enterprises in 1978: the profit rate of oil, industry and commerce is above 40%, with a monthly charge of five thousandths; and metallurgy, Chemical, health, public