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 According to the Planning Commission [1991] No. 122 issued by the State Development Planning Commission and other departments (“Notice on Solving the Issues Concerning the Implementation of the Contract of State Mandatory Project Products”), the relevant financial handling issues are hereby notified as follows: 1. The enterprise, in accordance with the state regulations, Directive plans into self-selling products, which exceed the contracted sales price of income, that is, the actual sales of enterprises higher than the planned price difference between the contract price according to the state to pay sales tax and education