为了促使供销社企业增强市场竞争能力,及时地处理有问题商品,调整库存结构,提高商品的适销率,保障企业的商品财产少受损失,使企业做到均衡处理库存商品。真实地反映企业的经营成果,我县联社与税务局共同商定,供销社企业从1989年1月1日起建立“商品削价损失准备金”制度。具体作法如下: 一、明确提取的范围、依据和比例。只限于供销社的商业批发、零售、批零兼营等企业提取;其它企业不预提;提取的企业,均按企业当年实现销售总额的5‰计提,按月提取,税前列支。二、明确使用范围。企业提取的商品削价损失准备金,上交县联社20%,主要用于调剂解决困难基层社处理历史经济包袱;企业自留80%,原则上只能用于企业的当年商品削价损失。如有多余,报经县联社批准,也可以 In order to promote the supply and marketing cooperative enterprises to enhance their market competitiveness, they should promptly deal with problematic commodities, adjust the inventory structure, increase the marketable rate of commodities, and ensure that the company’s commercial property is less subject to losses, so that the company can handle the inventory products in a balanced manner. Truthfully reflecting the business results of the company, the County Associated Press and the Inland Revenue Department jointly agreed that the supply and marketing cooperative company will establish a system of “commercial loss reserve for losses” starting from January 1, 1989. The specific practices are as follows: 1. The scope, basis and proportion of the extraction are clearly defined. It is limited to the supply and marketing cooperatives of commercial wholesale, retail, wholesale and retail companies, etc.; other companies do not withdraw; the company’s withdrawals are based on the company’s total sales of 5 percent of the total amount, which is drawn monthly, before tax. Second, clearly use the scope. The reserve for commodity price loss that the company withdrew was 20% of that paid by the county’s associated society. It was mainly used to adjust and solve difficult historical organizations to deal with historical economic burdens; the company retained 80% of its profits, and in principle, it can only be used for the loss of the company’s current year’s commodity price cuts. If there is any excess, it can be approved by the County Associated Press.