财政部就执行新的会计制度后，对企事业单位征收“两金”（能源交通基金和预算调节基金）办法作出”新规定。1．凡实行新的会计制度的企业，依计税利润扣除缴纳所得税后的利润计征“两金”（不含企业税前还贷勺利润和企业税前单项留利）。“两金”征集率仍按规定执行。2．所有 After implementing the new accounting system, the Ministry of Finance has made “new provisions for the collection of” two funds “(energy transportation funds and budget adjustment funds) by enterprises and institutions.1 Where an enterprise implements the new accounting system, After the payment of income tax profit calculation ”two gold“ (excluding corporate profits before tax lending spoon and corporate pre-tax single profit.) ”Two gold" collection rate is still in accordance with the regulations .2.