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财政部以(89)财会字第33号文发出通知,重申国营企业的各项收入,都必须严格按照规定入帐核算。一、关于销售收入。企业所有的销售收入,包括商品销售、产品销售、材料销售以及提供的劳务作业等收入,必须按实际售价(包括浮动价、议价等)和实际劳务收入,登记有关销售收入帐户。不得在帐外搞“以物易物”;不得将产品低价转卖,或不通过销售,转给本企业办的集体福利等单位,再高价转卖,赚取差价,逃避纳税。在帐务处理上,要严格分清收入与成本、费用的界限,不得随意用取得的收入冲减成本、费用。二、关于联营企业利润。联营企业按照“先分后税”的原则分给联营各方的利润,应及时汇交联营各方,不得挂在往来帐户,长期占用。联营企业所在地财税部门对于联营企业分给联营各方的利润,应出具
The Ministry of Finance issued a notice in No. 33 of the (89) Finance and Accounting Committee, reiterating that various revenues of state-owned enterprises must be accounted for strictly in accordance with regulations. I. About sales revenue. All sales income of an enterprise, including sales of goods, sales of products, sales of materials, and provision of labor services, must be registered in the relevant sales revenue account based on the actual selling price (including floating price, bargaining, etc.) and actual service income. Do not engage in “budgets” outside the account; do not resell the products at low prices, or transfer them to collectively-owned welfare units that the company manages, sell them at high prices, earn a price difference, and evade tax payments. In account processing, it is necessary to strictly distinguish the boundaries between income, cost and expenses, and it is not free to use the income obtained to offset costs and expenses. Second, on the profits of associates. Associated enterprises are allocated to the profits of the parties to the joint venture in accordance with the principle of “first-after-tax”, and the parties to the joint venture shall be promptly transferred, and shall not be hung on the current account and shall be occupied for a long time. The fiscal and taxation department of the place where the joint venture is located shall issue the profits of the joint venture to the parties to the joint venture.