论文部分内容阅读
为了促使国营企业兴办的集体所有制的企业健康发展,现就有关财务问题作如下规定。一、国营企业兴办的集体企业是社会主义的经济实体。在国营企业和集体企业之间必须坚持区别两种不同的所有制,实行自主经营、独立核算、照章纳税、自负盈亏的原则。禁止以任何手段将国营企业或者国营企业的一部分下属单位转为集体所有,挖走国家财产和财政收入。二、国营企业在兴办集体企业的初期,对集体企业在资金、设备、场地等方面给予的支持,必须坚持等价交换和有偿使用的原则。1、国营企业多余闲置的固定资产转给集体企业使用的,应当合理作价,由集体企业一次或分期付清贷款。也可以采取出租的形式,收取不低于固定资产折旧的租金。国营企业向
In order to promote the healthy development of collectively owned enterprises run by state-owned enterprises, the following provisions on financial issues are hereby made. First, collective enterprises established by state-owned enterprises are socialist economic entities. Between state-owned enterprises and collective enterprises, we must insist on differentiating between two different ownership systems and implementing the principle of operating independently, accounting independently, paying taxes on their own accord, and assuming their own profits and losses. It is forbidden to convert state-owned enterprises or some units under state-owned enterprises into collective ownership by any means and to take away state property and fiscal revenue. 2. In the initial stage of setting up a collective enterprise, a state-owned enterprise must adhere to the principle of equal exchange and paid use of the collective enterprise’s support in terms of capital, equipment and space. 1. Where the surplus fixed assets of a State-owned enterprise are forwarded to a collective enterprise for use, it shall make a reasonable price and the collective enterprise shall pay off the loan once or in installments. You can also take the form of rent, charge no less than the depreciation of fixed assets rent. State-owned enterprises to