Green Caiji [2003] No. 48
of
Qingdao Municipal Bureau of Finance to further clarify the financial
support for the development of enterprise funds for the financial treatment of the notice provisions
City (district) Finance Bureau, the relevant departments of the City, and the Asset Management Company, the Enterprise Group, the relevant enterprises:
< p>Recently, the city authorities in the enterprise, some enterprises financial allocation of special funds and taxes, funds and expenses payable for a long period of time pending return, no financial processing, enterprise financial information distortion, loss of state-owned assets, financial inspection. In order to further standardize the financial behavior of enterprises, safeguard the rights and interests of state-owned shareholders, the financial sector will now support the development of enterprise special funds and taxes, funds and charges for the return of financial processing requirements are further clarified as follows:Financial sector funds to support the development of enterprise special funds and the return of taxes, funds and charges for the specific financial processing of the project
(a) financial allocations and science and technology Three expenses (new product trial production fees, intermediate experimental fees and subsidies for major research projects) and technological innovation fund projects, before the completion of the project, temporarily accounted for in the special accounts payable. After the completion of the project, was awarded part of the funds for the promotion of inverse technology, upon approval of the provisions of the write-off of the state investment, and the rest for the reflection of a separate capital reserve.
(b) Funds to support enterprise technology centers, temporarily recorded in special accounts payable. Used to improve the construction costs of the technology center expenditures directly offsetting funds; as part of the capital expenditure on state investment to reflect a separate capital reserve.
(c) the national bond special funds national key technological transformation projects (enterprise technological progress and industrial upgrading of the national bond project funds), the project investment subsidy funds should be treated as national investment to reflect the independent capital reserve fund. Project loan subsidy funds to offset the cost of enterprise financing.
(D) funds to support key enterprises identified by the municipal party committee and the municipal government, as state investment, state-owned enterprises directly transferred to the state capital, separately reflected in the capital reserve of other enterprises.
(E) Land premiums, in accordance with the provisions of the exemption, the use of the sea area of gold and urban construction support fees, as state investment, state-owned enterprises directly transferred to state-owned capital, separately reflected in the capital reserve of enterprises.
(F) Previous years' enterprise income tax returns, as state investment, state-owned enterprises with state-owned capital, separately reflected in the capital reserve of other enterprises.
(G) small technical measures, working capital fund, financial loan exemption, as state investment, state-owned enterprises, state-owned? Capital is transmitted directly to other enterprises that are separately reflected in the capital reserve.
(H) foreign trade enterprises financial interest subsidies (including interest subsidies on export commodities, subsidized loans for technological transformation projects, export tax refunds, loan subsidies, increased interest subsidies on electromechanical products, increased interest subsidies on high-tech products, interest subsidies on the six categories of commodities) funds to offset financial expenses, or subsidy income treatment.
(9) national export product research and development funds, before the completion of the project, temporarily included in the special accounts payable. After the completion of the project, write off part of the provisions, and solicited after being awarded, write off the funds, the state investment, and the rest for, reflecting capital surplus,.
(j) Other types of funds (including funds for the development of international markets for small and medium-sized enterprises, subsidies for certification fees, subsidies for exhibitors' fees, subsidies for export credit insurance, and subsidies for anti-dumping litigation) shall be regarded as subsidy income.
(K) The former state-owned enterprises and collective enterprises in the energy, transportation key construction funds, budgetary adjustment funds directly transferred to the state-owned capital, state-owned enterprises do not pay, separately reflect the capital reserve of other enterprises.
Supervision and inspection
(a) Increase supervision and inspection of enterprises, closely with the relevant departments on a regular basis or time for inspection. No financial processing enterprises, must be corrected in a timely manner, do not correct the error, the inspection of the will, according to the law to investigate the main leaders of enterprises and financial responsible person's responsibility.
(ii) play a supervisory role of intermediary organizations. Special funds and taxes, social intermediaries, accounting firms and other financial enterprise returns have been reorganized and proposed audit, focusing on the financial sector to support enterprise development funds and expenses of the financial treatment correctly, found that the problem is timely comments to deal with. At the same time, the financial sector to increase the supervision and inspection of intermediaries, and give severe penalties, in accordance with the provisions of the violating intermediaries.
November 25, 2003
Subject: support for enterprise funds financial treatment of the notice
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Qingdao Municipal Finance Bureau Office published on November 26, 2003
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