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（六）社会统筹养老保险补助费的核算天然林保护经费中的社会统筹养老保险补助费是专项用于向省级社会统筹部门缴纳的养老保险金补助支出。对已参加省级社会养老保险统筹的企业，企业收到k级财政拨补补助资金通知时，做为冲减森工企业应上缴省级社会统筹养老保险金处理。对于没
(VI) Accounting for Social Overall Pension Insurance Subsidies for Social Comprehensive Pension Insurance in Natural Forest Protection Expenditure is a special subsidy for the pension insurance premiums paid to the provincial social pooling department. For those enterprises that have participated in the provincial-level social pension insurance co-ordination, enterprises receiving the k-level financial subsidy funds notice shall be turned over to the provincial-level social pooling pension insurance as an enterprise to offset the loss. For no