论文部分内容阅读
去年,在一家矿务局及其所属煤矿进行财税法纪的审计中,发现不隶属于局、矿两级的商店、邮电所、银行分理处等单位,利用各自的“服务特权”,无偿占用局、矿所有房屋、设备等固定资产达几十万元。局、矿都因怕影响关系,既不主动提出作价调拨,又不索取占用租金,每年还要支付大、中、小修理费用一、二万元。早在1981年2月23日,财政部[81]财企字第49号“《关于国营工交企业实行有偿占用固定资产的补充规定”》指出:对设立在企业的厂区,但又不隶属于企业的商店、邮电局、银行、派出所等单位占用企业的房屋和其他固定资产,应“作价调拨,或收取大体相当于占用费和折旧费的租金”。我认为,凡是有这种“服务特权”的单位及其主管部门的领导和财务人员,应当主动上门,共同协商,按照《规定》精神,解决好这个问题,以利加强经济
Last year, during a taxation and taxation audit conducted by a mining bureau and its affiliated coal mines, it was found that shops, post and telecommunications offices, bank branches and other units that are not affiliated with the bureau and the mine use their “service privileges” Bureau, all the houses, equipment and other fixed assets up to several hundred thousand dollars. Boards and mines are afraid of the impact of the relationship, neither the initiative to raise the price allocation, but also does not require the occupation of the rent, but also to pay large, medium and small repairs a fee of 20,000 yuan. As early as February 23, 1981, the Ministry of Finance [81] Caiqi Zi No. 49, “Supplementary Provisions on the Implementation of Compensated Occupation of Fixed Assets by State-owned Industrial and Commercial Cooperative Enterprises” states: “For enterprises established in the factory area but not affiliated with Enterprise stores, post offices, banks, police stations and other units occupy the houses and other fixed assets, should ”price allocation, or charge roughly equivalent to occupancy fees and depreciation charges.“ I think that all the leaders and financial personnel of those units that have such ”service privilege“ and their competent departments should take the initiative to come and consult with each other and solve the problem in the spirit of the ”Provisions" so as to enhance the economy