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现将《国营企业固定资产折旧试行条例》发给你们,请遵照执行。目前,我国国营企业固定资产折旧率偏低,从企业设备陈旧落后的现状来看,需要对设备更新速度加快一些,适当提高折旧率。但是,提高固定资产折旧率,必须从我国的实际情况出发,考虑我国财政的承受能力,有重点地、分期分批地实施。除一九八三和一九八四年已经批准提高折旧率的部分重点企业和上海、天津市的工业企业外,一九八五年可再选择少数大型骨干企业和部分沿海开放城市的轻纺出口工业企业,适当调整折旧率,提高折旧额按五亿元掌握。从一九八六至一九九○年的五年内,头两年分批调整其他国营工交企业的折旧率,后三年再分批调整非工交企业的折旧率。每年调整折旧率的数额和行业,由财政部商国家经委另行下达。未经财政部门批准,不得擅自提高固定资产折旧率。各地区、各部门要加强对折旧基金的管理和监督。所有国营企业都要严格执行折旧条例,切实加强折旧基金的管理,确保这项资金真正用于设备更新和技术改造,不准用于新建、扩建工程和其他属于基建性质的开支。企业主管部门和财政、审计、税务机关及开户银行,都要按照各自职责,对企业折旧基金的提取、使用情况加强监督检查,管好用好这项资金,促进技术进步和经济发展。
The “Regulations on Depreciation of Fixed Assets in State-Owned Enterprises” is hereby issued to you. Please follow the implementation. At present, China’s state-owned enterprises have a low rate of depreciation of fixed assets. Looking at the current situation of obsolete business equipment, it is necessary to speed up the pace of equipment renewal and increase the depreciation rate appropriately. However, to increase the rate of depreciation of fixed assets, we must proceed from the actual conditions in our country and consider the financial capabilities of our country. We must implement them in a focused manner and in batches. Except for some key enterprises that have approved the depreciation rate increase in 1983 and 1984, and industrial enterprises in Shanghai and Tianjin, in 1985, a few large-scale backbone enterprises and some of the coastal open cities can be selected for light textile. Export industrial enterprises should appropriately adjust the depreciation rate and increase the amount of depreciation to be grasped at the level of 500 million yuan. In the five years from 1986 to 1990, the depreciation rate of other state-owned enterprises was adjusted in batches in the first two years, and the depreciation rate of non-commercial enterprises was adjusted in batches in the next three years. The amount of depreciation and the industry to be adjusted each year shall be issued separately by the Ministry of Finance and Commerce of the State Economic Commission. Without the approval of the financial department, the rate of depreciation of fixed assets may not be arbitrarily increased. All regions and departments must strengthen the management and supervision of depreciation funds. All state-owned enterprises must strictly implement depreciation regulations and earnestly strengthen the management of depreciation funds so as to ensure that the funds are actually used for equipment renewal and technological transformation, and are not allowed to be used for new construction, expansion projects and other expenditures that are infrastructure-related. The competent departments of enterprises and the financial, auditing, tax authorities and account-opening banks must, in accordance with their respective responsibilities, strengthen the supervision and inspection of the withdrawal and use of depreciation funds of enterprises, manage and use this fund properly, and promote technological progress and economic development.