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一、什么是小金库? 凡未列入本单位财会部门收支的,未纳入预算内资金或预算外资佥管理的、被侵占、截留国家和单位的收入;化大公为小公,化公为私,私存私放的各项资金,均属于小金库。二、小金库包含哪些内容? 主要是指:①截留的各种生产经营收入。包括销售收入,产品加价收入,各种劳务收入,设备、房屋、场地、柜台等出租收入,技术转让、技术咨询、技术服务、技术培训收入,以及各种管理费、手续费收入等;②非法侵占国家和单位资财的收入。包括出售残次品和边角废料的收入,处理报废固定资产的变价收入,使用国家的车辆,船舶、机器设备、仪器仪表私揽业务取得的收入等;③虚列支出、虚报冒领的收入;④私自将投资、联营所得转移、存放外单位和境外的收入;⑤隐匿“回扣”、佣金、好处费等收入;⑥截留各种违价收入、外汇收入、应上交财政的各种罚没收入和其他收入;⑦财政部门认定的其他各种属于小金库的收入。
First, what is a small treasuries? Those who are not included in the financial department of the unit revenue and expenditure, not included in the budget funds or budgetary foreign investment management, was occupied, keep the country and the unit income; Private, private and private funds, all belong to small treasury. Second, small coffers contain what? Mainly refers to: ① retained a variety of production and operation income. Including income from sales, product fare increase, income from various labor services, rental income from equipment, houses, venues and counters, transfer of technology, technical advice, technical services, income from technical training, various management fees and fee income; ② Illegal Occupation of state and unit of property income. Including income from the sale of defective products and scrap, processing of discounted income from scrapped fixed assets, income from the use of vehicles, ships, machinery and equipment, ; ④ privately transfer the income from investment and associates, and save the incomes from overseas entities and overseas entities; ⑤ hide the income such as “kickbacks”, commissions and commissions; ⑥ intercept various illegal incomes and foreign exchange earnings, And other incomes; ⑦ other kinds of incomes belonging to small treasuries identified by the financial department.