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一、财政部以(91)财工字第69号文发出《关于解决履行国家指令性计划产品合同有关财务处理问题的通知》,现摘登如下: 企业按照国家规定,将国家指令性计划转为自销的产品,其超出合同规定售价多得的收入,即企业实际自销价高于计划内合同规定售价的价差按国家规定交纳销售税金和教育费附加后的剩余收入,按企业的财务隶属关系,分别专项上交中央财政或地方财政,由财政、审计等部门按计划监督执行。如不按规定上交,没收全部收入,即:上述价差收入专项上交外,并将所得的销售利润没收上交财政。
1. The Ministry of Finance issued the “Notice on Resolving the Financial Processing Issues Concerning the Implementation of a Nationally-Initiated Plan Product Contract” in (91) Cai Gong Zi No. 69, and it is extracted as follows: The enterprise transferred the national directive plan to the national regulations. For self-sold products, which exceed the sales price of the contract, the actual sales price of the company is higher than the price of the contracted sales price of the plan. The remaining income after paying the sales tax and the education fee according to the regulations of the state shall be The financial subordination relations are specifically handed over to the central government or local finance, and the financial and auditing departments supervise the implementation according to the plan. If it fails to hand in the account and confiscates all income, it means that the above-mentioned spread income will be turned over to special items and the resulting sales profits will be forfeited to the financial department.