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为了严格制止违反《国家控制社会集团购买力管理办法》的规定,变相购买小汽车,财政部以(86)财工字第148号文发出通知,内容如下: 国家支持企业采用融资租赁方式租赁机器设备,主要是为了帮助企业采用先进技术,促进技术发展.企业的租赁项目,应列入技术改造计划,并报经企业主管部门批准,所需的租赁费应按财政部(85)财工字第29号文件的有关规定列支.非生产(非营业)用的小汽车,属于国家控制购买的物资,不能列入企业的租赁项目.企业如需非生产(非营业)用小汽车,只能按照国家规定的控制社会集团购买物资审批程序和资金渠道购置,不得以融资租赁方式变相购买,其购置费用不准列入成本(费用)开支.
In order to strictly stop the violation of the Measures for the Administration of Purchasing Power under the State Control of Social Groups, the Ministry of Finance promulgated the circular in (86) Cai Gong Zi No. 148 with the following contents: State-backed enterprises leasing machinery and equipment by means of financial leasing , Mainly to help enterprises adopt advanced technologies to promote technological development.Enterprises leasing projects, should be included in the technical transformation plan, and reported to the competent department of enterprise approval, the required lease fee should be the Ministry of Finance (85) 29 of the relevant provisions of the non-production (non-business) car belonging to the state control of the purchase of materials, can not be included in the enterprise leasing projects.Enterprises for non-production (non-business) with the car, only In accordance with the provisions of the state control of social capital procurement procedures and the purchase of capital channels to purchase, not in disguised form of financial leasing, the purchase cost is not included in the cost (expense) expenses.