论文部分内容阅读
一、国营木材采伐企业采伐国有林的迹地更新经费自1960年1月1日起,由原事业经费开支改列在国有林采伐木材成本内开支。在国营木材采伐企业成本项目中增设“迹地更新费”一项,单独核算迹地更新经费支出。二、迹地更新费按照固定金额列入成本,一年一定。各省、自治区林业厅(局)应当根据年度国民经济计划确定的迹地更新汪务,结合上年度每亩迹地更新费的实际支出,充分考虑当年提高经营管理、降低定额等因素,核算当年迹地更新经费的需要额,并按当年原木商品计划产量(不分材种、等级)计算出每立方米木材应负担的固定迹地
I. State-owned Timber Logging Enterprises’ Redeployment of Logs of State-Owned Forest Logs As of January 1, 1960, the expenses of the state-owned timber logging companies were reallocated from the original capital expenditures of the state-owned log harvesting lumber. In the state-owned timber logging companies to increase the cost of project “track renewal fee ” a separate track record to update the expenditure. Second, the track renewal fee included in the cost of a fixed amount, a year. Forestry Bureau (bureau) of each province and autonomous region shall update the government affairs according to the track of the annual national economic plan, and combine with the actual expenditures for the renewal of fees per mu for the previous year, give full consideration to such factors as increasing management and reducing quotas in the current year, Of the required amount, and according to the current plank timber product output (regardless of species, grade) calculated per cubic meter of wood should bear a fixed footprint