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16.新制度为什么将原来的“专用基金”科目分设为“专用基金”“专用拨款”两个科目?答:这样分设以后,“专用基金”科目专门核算企业按照规定提留的各种专项基金(如更新改造资金、企业基金或利润留成资金等);“专用拨款”科目专门核算财政部门和主管部门的各种专项拨款(如挖潜革新改造拨款、科技三项费用拨款等)。从而使不同的资金渠道划分清楚,便于使用这些资金,以及使用后相应地增加有关的基金来源帐户。比如用专用基金购建的固定资产,增加“企业固定基金”不计征固定资金占用费;用“挖潜革新改造拨
16. Why did the new system classify the original “special fund” account into “special fund” and “special fund”? A: After this division, the “special fund” account will be used to account for various special funds that the company has set aside according to regulations ( For example, funds for renovation and transformation, corporate funds, or profit retention funds, etc.; “Special Funding” subjects are used to calculate various special funds allocated by the financial departments and the competent departments (such as funds for tapping potential innovations, and funding for science and technology, etc.). In this way, the different funding channels can be clearly divided, the use of these funds can be facilitated, and the related fund source accounts can be correspondingly increased after use. For example, the use of special funds for the construction of fixed assets, increase the “fixed enterprise fund” does not charge fixed capital occupation fees;