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厂长基金是企业在税后留利中按“必需”、合理、小额“原则提存的专用基金。目前这笔基金在管理上存在不少问题:1.资金来源渠道过多。除按规定从税后留利中提取外,还包括职工病假、事假扣款、外发加工分成、各种罚款、奖金结余、变卖废品收入等,挤占了企业营业外收入。2.用途不当,支出手续不全。有的单位将厂长基金的80%用于发放奖金,且领款人不签字,财务科不记帐,逃避奖金税。因此,有必要加强对厂长基金的审查监督,严禁企业将各种营
The director fund is a special fund deposited by the enterprise after tax, according to the principle of ”necessary ", reasonable and small At present, the fund has many problems in management: 1. There are too many sources of funds. In addition to the required tax deductions from profits, but also include sick leave, leave deductions, outgoing processing is divided into a variety of fines, bonuses surplus, the sale of waste income, squeeze the non-operating income of enterprises .2 misuse, Expenses incomplete. Some units of the director of the fund will be used to pay 80% of the bonus, and the recipient does not sign, the Finance Division does not account, to avoid the bonus tax.Therefore, there is a need to strengthen the review and supervision of the director of the fund is strictly prohibited Business will be a variety of battalions