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自1985年全国统一推行基本建设投资拨款改贷款以来,对于大中型建设项目的设计协作配套工程,如铁路专用线、公路、通讯设施和变电站等工程的投资借款,应由谁家偿还,国家尚未作出统一的规定,建设单位只有将这些配套工程无偿交付各有关单位经营使用,使投资借款的偿还责任落到建设单位身上,大大加重了建设单位投产后的经济负担。显然这是不合理的。根据国家关于基本建设投资借款偿还本息的现行规定,归还投资借款的资金来源,主要是建成投产后计提的固定资产折旧基金和税前新增利润。而配套工程竣工后无偿移交使用
Since 1985, the national unified implementation of the capital construction investment reform loans, the large and medium-sized construction projects for the design of collaborative projects, such as railway lines, roads, communications facilities and substations and other projects of investment loans, who should repay the country has not yet Only by providing these supporting projects to the relevant units for free operation at their own expense, the construction unit will make the repayment responsibility of investment loans fall on the construction unit, greatly aggravating the economic burden of the construction units after they are put into production. Obviously this is unreasonable. According to the current provisions of the State on repaying principal and interest of capital construction loans, the sources of funds for returning investment loans are mainly the fixed assets depreciation fund and pretax profit added after the completion of production. Completion of the supporting project after the transfer of free use