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为了贯彻新的财务制度,做好新老制度衔接工作,现对国有商业、粮食企业实施《商品流通企业财务制度》、《旅游、服务企业财务制度》的有关政策衔接问题通知如下: 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
In order to implement the new financial system and make good the connection between the new and old systems, we hereby notify you of the following issues concerning the convergence of relevant policies on the implementation of the “financial system of commodity circulation enterprises” and “the financial system of tourism and service enterprises” by state-owned commercial enterprises and grain enterprises: State-owned commercial enterprises to withdraw the market adjustment fund In accordance with the State Bank [1988] No. 26 document, the state-owned commercial enterprises in accordance with the one-thousandth of sales to withdraw the market adjustment fund before tax, the competent department to master the use. The new “system” after the implementation of this provision to stop execution. For the previously withdrawn unutilized balance, continue to use the original use, the competent department should be