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财政部9月14日以(90)财商字第316号文印发《关于完善国营商业企业承包经营责任制有关财务问题的补充规定》,《规定》全文如下; 为了进一步贯彻党的十三届五中全会关于坚持承包.兴利除弊.不断加以完善的精神,1990的国营商业承包期满的企业,可按照财政部、国家体改委关于国营企业实行税利分流的试点方案和有关规定精神.积极试行“税利分流.税后承包.税后还贷”(以下简称“税后承包”).根据国务院发布的《全民所有制工业企业承包经营责任制暂行条例》和财政部(90)财工字第15号《关于完善全民所有制企业承包经营责任制有关财务问题的意见》的有关规定精神,现对暂时不实行“税后承包”的国营商业企业完善承包经营责任制有关财务问题作如下补充规定:
On September 14, MOF published the Supplementary Provisions on Improving Financial Issues Concerning the System of Contractual Operation of State-owned Commercial Enterprises with (No. 90) CFO No. 316, the full text of which is as follows: In order to further implement the requirements of the 13th The Fifth Plenary Session of the Plenary Session of the Fifth Plenary Session on Adhering to Contracting, Advancing and Removing Advantages and Disadvantages, and constantly improving itself, the state-owned commercial contract expired in 1990 may be piloted in accordance with the pilot program and relevant provisions of the Ministry of Finance and the State Economic Restructuring Committee on the diversion of state-owned enterprises through taxation and profit sharing. According to the Provisional Regulations on the System of Contracting Management of State-Owned Property-owned Enterprises Issued by the State Council and the Ministry of Finance (90) In the spirit of the “Opinions on Improving the Financial Issues Concerning the System of Contractual Management Responsibility of Enterprises Run by the Owners of Privately Owned Property” No. 15 of the Whole People’s Government of the People’s Republic of China, we hereby clarify the financial problems related to the improvement of the responsibility system of contracting management of state-owned commercial enterprises that are temporarily under the “after-tax contract” Supplementary provisions as follows: