论文部分内容阅读
关于国内联营企业的财务问题,财政部曾以(86)财工字第105号文颁发《关于国内联营企业若干财务问题的规定》,现以(90)财工字第318号文作出补充规定,并从1990年1月1日起执行,现简介如下: 1.除财政部(86)财工字第105号文件第四条规定外,国营企业应交国家预算调节基金,企业更新改造基金和大修理基金。企业生产的产品(包括应收销货款)等不得用于联营投资。任何单位也不得超过国家规定的收费标准,另行加收费用或以产品分配权名义搞虚假联营,获取利润。对国营企业从1990年1月1日起用固定资产贷款进行联营投资的,应用贷款投资分回利润的税后留利和本企业留用的生产发展基金归还本息。 2.国营企业先进技术成果(包括商标权、专利
With regard to the financial problems of domestic affiliated companies, the Ministry of Finance issued the “Regulations on Certain Financial Issues Concerning Domestic Associated Enterprises” in No. 105 (86) Cai Gong Zi Zi. It is now supplemented by (90) Cai Fu Zi No. 318. , and implemented from January 1, 1990, is as follows: 1. In addition to Article 4 of the Ministry of Finance (86) Financial Workers No. 105, state-owned enterprises should be submitted to the State Budget Reconciliation Fund and the Enterprise Renovation Fund. And big repair fund. Products produced by the company (including receivables) may not be used for joint venture investment. No unit may also exceed the state-specified charging standards, and add additional fees or engage in false joint ventures in the name of product distribution rights to obtain profits. For state-owned enterprises that use fixed-asset loans for joint venture investment starting from January 1, 1990, the profit after tax with the profit from the loan investment and the production development fund retained by the enterprise shall be returned principal and interest. 2. Advanced technological achievements of state-owned enterprises (including trademark rights and patents