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物资再生利用企业(以下简称回收企业),是资源综合利用的社会效益型节能企业。开发利用再生资源对于节约原生资源、节约能源、减少环境污染、支援四化建设都具有重要意义。国家为了扶持这个行业的发展,曾经制订了“以废养废”的优惠政策,例如,实行免征或减征所得税,给职工岗位津贴等等。但是,由于回收企业不同于其他物资企业,它既有各种废金属的购销业务,也有大量的挑选、整理工作。因此反映在会计报表上的经营情况,却是购销差价大,流转费用率
Materials recycling enterprises (hereinafter referred to as recycling companies), is the comprehensive utilization of resources, social benefit energy-saving enterprises. Development and utilization of renewable resources for the conservation of native resources, energy conservation, reduce environmental pollution, support the four modernizations are of great significance. In order to support the development of this industry, the state has formulated preferential policies of “taking waste and raising waste”, for example, implementing income tax exemption or reduction or post allowance for employees. However, since the recovery of enterprises is different from other material enterprises, it has a variety of scrap metal buying and selling business, but also a large number of selection, finishing work. Therefore, reflected in the accounting statements of the business situation, but it is buying and selling spreads, transfer rates