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湖北松滋县财政部门1991年度投放的1770万元周转金,全部纳入了财源建设合同制管理。一、对县直财源建设单位借款,采取了“确定项目,倾斜投放”的办法。县财政局根据各借款单位的财源建设目标,确定借款额,按照积极、自愿、稳妥、可靠的原则,签订借款合同,一借一年,不收占用费,合同中明确规定了三条:一是借款单位与财政兑现合同时,在保持企业原承包合同不变的前提下,增加利润不增加上交,只照章缴纳工商税;免税企业和免税产品按增长的利润总额实行“二、八”分成,即:上交财政20%,企业自留80%。二是建立风险抵押金制度,凡企业向财政借款,须先按借款总额一次性向财政预交10%的抵押金,若在合同规定期限内达不到目标利税,其抵押金转作违约金收缴,达到目标利税的,抵押金全额退回。三是财源建设目标借款一年后一次性还清,凡不能按期还教的,从借款
Songzi County, Hubei Province, the financial sector in 1991 put 17.7 million yuan working capital, all included in the contract management of financial resources. First, the county straight financial construction unit loans, has taken “to determine the project, tilt delivery” approach. According to the goal of financial resources construction of each borrower unit, the County Finance Bureau will determine the amount of borrowings and sign a loan contract in accordance with the principle of active, voluntary, safe and reliable. No borrowing fees will be levied for one year, and the contract clearly stipulates three: First, When the borrower unit and the financial contract are honored, the increase in profits will not be increased and paid but the industrial and commercial tax will be paid according to the principle of keeping the original contract of the enterprise unchanged; the tax-exempt enterprises and the duty-exempt products are divided into “two or eight” according to the total profit increase , That is: pay 20% of the financial, 80% retained by the enterprise. Second, the establishment of a risk mortgage system, where companies borrow from the financial, must be a one-time total amount of the loan to the financial 10% of the advance mortgage, if the target period of the contract can not reach the target profit tax, the transfer of the mortgage payments for liquidated damages , To achieve the target profit tax, the full refund of the deposit. Third, the goal of building a one-time loan after a one-time liquidity, who can not pay on schedule, from borrowing