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1991年4月11日,财政部、对外经济贸易部以(91)财商字第79号文联合印发了《出口奖励金财务管理办法》,全文如下: 第一条为了加强出口奖励金的财务管理,完善鼓励出口的政策,正确处理国家与企业的分配关系,特制定本办法。第二条本办法适用下列出口企业: 1.经批准有出口经营权并承担国家出口计划和上缴中央外汇额度任务的外贸出口企业,包括财务关系隶属各级经贸部门的各类外贸出口企业以及财务直接与各级财政部门挂钩并归口管理的各类外贸出口企业。
On April 11, 1991, the Ministry of Finance and the Ministry of Foreign Economic Relations and Trade jointly issued the “Measures for the Administration of Export Bonus Funds” with (91) CF Branch No. 79 Document as follows: Article 1 In order to strengthen the financial aspects of export incentive payments We must formulate these measures by managing and perfecting the policies of encouraging exports and correctly handling the distribution relations between the state and the enterprises. Article 2 These Measures shall apply to the following export enterprises: 1. Foreign trade export enterprises approved to have the right to export and to undertake the state export plan and to the Central Government for foreign exchange quotas, including all kinds of foreign trade export enterprises affiliated to the economic and trade departments at all levels, Directly linked with the financial departments at all levels and governed by the management of various types of foreign trade export enterprises.