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根据国家计委等部门颁发的计调度(1991)122号《关于解决履行国家指令性计划产品合同有关问题的通知》,现将有关财务处理问题通知如下: 一、企业按照国家规定,将国家指令性计划转为自销的产品,其超出合同规定售价多得的收入,即企业实际自销价高于计划内合同规定售价的价差按国家规定交纳销售税金和教育费附加后的剩余收入,按企业的财务隶属关系,分别专项上交中央财政或地方财政,由财政、审计等部门按计划监督执行。如不按规定上交,没收全部收入,即:上述价差收入专项上交外,并将国家指令性计划转为自铺的产品按合同规定价计算所得的销售利润没收上交财政。二、凡不按规定擅自将国家指令性计划转为自销的企业,由工商行政管理机关没收其全部自销多得收入上交财政。即没收实际自销价高于计划合同规定价的价差交纳销售税金、教育费附加后的收入。并处以罚款。三、企业按第一、二两条规定上交的收入,不视同承包上交任务,不计提工资增长基金。
According to the Planned Schedule (1991) No. 122 issued by the State Development Planning Commission and other departments, the Notice on Solving the Issues Concerning the Implementation of the State’s Mandatory Product Contract is hereby notified as follows: 1. The enterprise shall, in accordance with the state provisions, Sex plan into self-selling products, which exceed the contracted price more than the revenue, that is, the actual sales of enterprises higher than the price of the planned contract price difference according to the state to pay the sales tax and education surcharges remaining income , According to the financial affiliation of enterprises, respectively, submitted to the central finance or local finance, finance, auditing and other departments according to plan supervision and execution. If they fail to pay the full amount according to relevant provisions, they shall be confiscated and all the proceeds shall be confiscated. Specifically, the above-mentioned spread income shall be surrendered specially and the sales profits calculated according to the stipulated prices shall be confiscated and turned over to the finance department. Second, those who do not according to the provisions of the state mandatory plan to switch to self-marketing by the industrial and commercial administrative organs forfeiture of all their income from marketing their own surrender to finance. That confiscates the actual sales price is higher than the price of the planned contract price to pay sales tax, education surcharge income. And fined. Third, the enterprise according to the first two terms of income turned over, not as the contract submitted to the task, not to mention the wage growth fund.