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各省、自治区、直辖市、计划单列市财政厅(局)、清产核资办公室,国务院各部、委、局、各直属机构及计划单列企业集团:最近,一些地方来电询问,财工字[1995]108号《关于国有企业清产核资中土地佶价有关财务问题的通知》与财清字[1995]14号《关于认真抓紧做好清产核资中土地清查估价工作的紧急通知》在土地估价入帐的处理上不尽一致,要求予以解答。经研究,现答复如下:
Finance Bureau (bureau), bankruptcy and capital verification office, ministries and commissions under the State Council, commissions and bureaus, various agencies directly under the State Council and separately-listed enterprise groups of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Recently, some localities have inquired about them and Caijingzi [1995] 108 Notice of the State Administration of Taxation on the Financial Issues Concerning the Land Price of the State-owned Enterprises in the Liquidation and Verification of Funds and the Circular of Caiqingzi [1995] No. 14 on Urgently and Earnestly Doing an Emergency Work on Land Inventory and Valuation in Clearing and Verification in Land Valuation The handling is not consistent, asked to be answered. After research, the answers are as follows: