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交通运输企业在城市经济体制改革中,将船舶承包给职工个人,承包后,职工在船舶上自装或自筹公助装上单机设备搞运输,使国家、集体、个人都增加收入.但是船舶装机搞运输,加速了磨损,使船舶提前报废.譬如60吨水泥驳船原价2万元,原使用年限14年,由于加速磨损,提前四年报废,四年应提折旧费5,714元(20,000+14×4).如果这项折旧费要求在二年内分摊完,每吨每月应提取加速磨损费4元. 我们单位承包给职工的船舶,除按规定提足折旧、船舶修理基金、各种税规费和利润外,还按不同吨级、不同素质的运输船舶,提取一定标准的加速磨损费,形成企业更新改造资金.我们分公司有
Transport enterprises in the reform of urban economic system, the contractor to individual workers, after contracting, the workers in the ship self-installed or self-owned public equipment mounted on the transport equipment, so that countries, collectives and individuals have increased revenue.But the ship For example, the 60-ton cement barge originally cost 20,000 yuan, the original service life of 14 years, due to accelerated wear and tear, scrapped four years in advance, and four years should be depreciated by 5,714 yuan (20,000 + 14 × 4) .If this depreciation fee is required to be apportioned within two years, an accelerated wear and tear fee of 4 yuan per tonne per month should be drawn in. The vessels contracted to our employees by our unit should be fully depreciated according to the regulations, and the ship repair fund, Fees and profits, but also by different tonnage, different quality of the transport vessels, to extract a certain standard of accelerated wear and tear, the formation of a corporate renewal funds. Our branch have