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我厂于1980年在实行全面经济核算的基础上,实行厂部向车间征收“三费一税”(即固定资产占用费、流动资金占用费、企业管理费、内部销售税金)办法。同时对机关科室也实行了费用包干,节约有奖超支受罚的办法。具体办法是:(1)各车间占用的固定资产按原值每年计提固定资金占用费10％(其中折旧费5％,大修费2.5％,固定资产占用费2.5％),按年提取,分月摊销。提取后上交厂部冲减企业管理费内的折旧费和大修理费。(2)按各核算单位核定的流动资金定额每月按1％交纳占用费,超定额资金增息0.5％。提取后直接摊入车间产品成本,上交厂部冲销厂部企业管理费内的借款利息。(3)按各核算单位工资总额的33％(其中企业管理费20％,福利费11％,工会经费2％)计提企业管理费上交。提取后直
In 1980, based on the implementation of comprehensive economic accounting, our factory implemented the “three fees and one tax” (ie fixed asset occupation fee, current capital occupation fee, enterprise management fee, internal sales tax) method for the workshop from the factory. At the same time, the department offices also implemented fees and lump sums to save the incentives for overspending. The specific measures are: (1) The fixed assets occupied by workshops are to be withdrawn as a fixed fund occupation fee of 10% (including 5% of depreciation, 2.5% of overhaul, and 2.5% of fixed assets) annually. Amortization for the month. After the withdrawal, it is submitted to the plant department to reduce the depreciation and repair costs within the enterprise management fee. (2) According to the fixed amount of working capital approved by each accounting unit, the occupation fee shall be paid at 1% per month, and the over-fixed amount of funds shall be increased by 0.5%. After the extraction, the cost of the product in the workshop is directly charged, and the interest of the loan in the enterprise management fee of the factory part of the factory is written off. (3) According to the accounting unit’s total salary of 33% (including 20% of enterprise management fees, 11% of welfare costs, 2% of labor union funds), the provision of enterprise management fees will be turned over. Straight after extraction