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国务院于1989年2月17日颁布了《国家预算调解基金征集办法》,并明确从1989年1月起执行。财政部也颁发了《国家预算调节基金征集办法实现细则》(1989)财综字第44号。其附件第四条:“差额预算管理的事业单位取得的事业收入,按扣除规定列支的成本(费用)和税金以及经财政机关批准抵顶预算拨款数额后的余额计征。”第十条:“调节基金的缴
The State Council promulgated the Measures for Soliciting National Budget Mediation Funds on February 17, 1989 and clearly implemented it in January 1989. The Ministry of Finance has also issued the Detailed Rules for the Implementation of the Measures for the Collection of the State Budget Adjustment Fund (1989) Cai Zizi No. 44. Article 4 of the appendix: “The business income obtained by institutions under the budget and budgeted management shall be calculated on the basis of the balance of the costs (expenses) and taxes deducted from the provisions and the amount of the budget appropriation approved by the financial authorities.” Article 10 : "Adjust the fund’s payment