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我们在对事业单位进行财务检查时,发现有些单位年终预提一些费用挂在“应付款”户内,增大本年度经费支出。国家为了鼓励事业单位创收节支,放宽了奖金免税限额,而有些单位由于创收任务没有完成,费用开支控制不严,资金不足,到了年终,发放的奖金总额没有达到奖金免税的限额,他们就按照实发奖金数和核定的免税限额之差进行预提,等到有资金的时候再发放;有的事业单位认为涉及到本年度的
When we conducted a financial inspection on public institutions, we found that some units were accrued at the end of the year with some expenses linked to “accounts payable” and increased their expenditures for the current year. In order to encourage public institutions to save income and reduce expenses, the state relaxed the bonus exemption limit, while some units did not complete the task of generating revenue, the cost control was not strict and the capital was insufficient. By the end of the year, the total amount of bonus paid did not reach the limit of bonus exemption. The actual number of bonuses and approved the tax exemption limit the difference between the pre-paid until the time of the re-release of funds; some institutions that involve the current year’s