Institutions generally do not mention when to pay and when to include it in "business expenses", that is, on the cash basis.
Is it necessary to set up a special fund?
Self-supporting institutions can be accrued or not. Self-supporting institutions actually have no financial or higher-level funding, and they are basically operating income and operating expenses.
If it is withdrawn, it will be withdrawn at the end of the year. The withdrawal ratio can refer to Chapter VI "Management of Special Funds" of the Financial Rules of Institutions:
Twenty-seventh special funds are funds with special purposes that are drawn or established by scientific institutions in accordance with regulations. Including:
(1) Repair and purchase fund, that is, the unit draws from a certain proportion of business income and non-business income, which is charged to repair expenses and equipment purchase expenses (50% in each column) and transferred to the maintenance and purchase of fixed assets according to other regulations.
(two) the employee welfare fund, that is, according to a certain proportion of the balance and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.
(3) Medical expenses, that is, units that are not included in the scope of state medical care at public expense, shall be directly used for medical care at public expense according to the relevant provisions of medical care at public expense.
(4) funds for the transformation of scientific and technological achievements, that is, funds drawn by the unit according to a certain proportion of business income, charged in business expenses, and drawn from the balance of business income and expenditure for the transformation of scientific and technological achievements.
(five) other funds, that is, funds drawn or established by units in accordance with relevant state regulations.
The specific extraction ratio should be decided by the office of the unit, that is, the leadership decides, and the finance is only implemented.