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第一条为了加强国家宏观调控能力,适当集中一部分财力,为改革和建设的顺利进行创造条件,特制定国家预算调节基金征集办法。第二条所有国营企业事业单位、机关团体、部队和地方政府的各项预算外资金,所有集体企业、私营企业以及个体工商户缴纳所得税后的利润,都必须按照本办法的规定,缴纳国家预算调节基金(以下简称调节基金)。第三条调节基金的征集范围和项目,按照本办法附表的规定办理。(见11页附表) 第四条调节基金按第三条所列各个项目当年收入的10%计征。
Article 1 In order to strengthen the ability of the state to conduct macroeconomic regulation and control, appropriately concentrate part of the financial resources and create conditions for the smooth progress of the reform and construction, special measures for the collection of funds for the state budget adjustment fund shall be formulated. Article 2 All extra-budgetary funds of all State-owned enterprises and institutions, organ groups, military units and local governments, profits of all collective enterprises, private-owned enterprises and individual industrial and commercial households after paying income tax must pay their state budget in accordance with these Measures Regulatory funds (hereinafter referred to as regulatory funds). Article 3 The scope and items of the collection of regulatory funds shall be handled in accordance with the provisions in the Schedule to the present Measures. (See the attached table on page 11) Article 4 The adjustment fund shall be levied on the basis of 10% of the current income of each item listed in Article 3.