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国营小型商业企业实行租赁经营,是商业经济体制改革的一个重要部分。由于租赁经营处于探索和起步阶段,实践中仍存在不少问题,因此如何加强租赁费的管理,维护资产所有者权益,是亟需研究解决的一个重要课题。 (一) 武汉市国营商业企业租赁费包括:流动资金占用费、固定资产使用费、地段调节费。租赁费在税前列支,由企业主管部门(各区行业管理办公室)逐户核定、统一收取、集中管理、调剂使用。租赁费的管理中存在的主要问题是: 第一,租赁费的核定偏低。1.租赁资产计量不
The implementation of leasing by state-owned small-scale commercial enterprises is an important part of the commercial economic system reform. Since leasing operations are in the exploration and start-up phase, there are still many problems in practice. Therefore, how to strengthen the management of leasing fees and safeguard the rights and interests of asset owners is an important issue that needs urgent research and solution. (1) The rental fees for state-owned commercial enterprises in Wuhan include: liquidity occupation fees, fixed assets use fees, and location adjustment fees. Lease fees are paid before tax, and are approved by the department in charge (industry management office of each district), and collected, centralizedly managed, and adjusted and used. The main problems in the management of rental fees are: First, the approval of rental fees is low. 1. Measurement of leased assets is not