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财政部一九八○年四月三日发出《关于试行扩大企业自主权试点的工交企业一九八○年提高固定资产折旧率的通知》,全文如下: 根据国务院国发(1979)175号文件精神,现对进行扩大企业自主权试点的工交企业,一九八○年提高固定资产折旧率的有关问题通知如下: 一、凡经国家经委、财政部批准按国务院统一办法进行利润留成试点的工交企业,一九八○年可以在降低成本,提高盈利的基础上,将机器设备的折旧率提高百分之零点五,房屋建筑物和管理用具的折旧率不予提高。二、有些试点企业的固定资产折旧率已经超过百分之六的,不再提高折旧率。
On April 3, 1980, the Ministry of Finance issued the Circular on Increasing the Depreciation Rate of Fixed Assets in 1980 for Trial Implementation of Pilot Enterprises Expanding Enterprise Autonomy, which reads as follows: According to the document of Guo Fa (1979) No.175 issued by the State Council, Spirit, we hereby announce the following issues related to the improvement of the depreciation rate of fixed assets in 1980: 1. For the industrial and commercial enterprises that have been approved by the State Economic Commission and the Ministry of Finance to carry out profits retention pilot projects in accordance with the unified approach of the State Council Enterprises, in 1980, can reduce the depreciation rate of machinery and equipment by 0.5% on the basis of reducing costs and increasing profits, and the depreciation rate of buildings, buildings and management tools will not be raised. Second, some pilot enterprises have depreciation rates of fixed assets exceeding 6%.