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国务院办公厅转发国务院口岸领导小组关于加强疏港工作的几项规定的通知(附英文)(已失效)

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国务院办公厅转发国务院口岸领导小组关于加强疏港工作的几项规定的通知(附英文)(已失效)

国务院


国务院办公厅转发国务院口岸领导小组关于加强疏港工作的几项规定的通知(附英文)

1984年12月19日,国务院

通知
国务院口岸领导小组制订的《关于加强疏港工作的几项规定》已经国务院批准,现转发给你们,请贯彻执行。

国务院口岸领导小组关于加强疏港工作的几项规定
随着经济体制改革全面深入进行和对外开放政策的进一步贯彻,我国的内、外贸易将更加发展,而港口的综合通过能力近期内还不能得到根本的改善,预计今后相当长的时间,运量与运输能力的矛盾仍很突出。为了保持港口畅通,加速车、船、库场的周转和货物流通,提高社会经济效益,必须加强疏运工作。为此,特作如下规定:
一、坚持计划运输。外贸进出口货物运输计划实行“两级平衡、集中管理”的办法。对于综合平衡后下达的运输计划,各部门都要严格执行。
1、各外贸专业公司、工贸公司要均衡交货。各有关船舶运输公司要均衡派船和到船,避免船舶集中到港。
2、港口对到港外贸船舶的装卸,应严格执行先计划内、后计划外,原则上按照到港先后的顺序安排装卸作业。
3、铁路、公路、水运各运输部门要积极集疏。铁路部门对疏港物资要按交通部、铁道部、经贸部月度平衡计划,优先配车,优先装运;除发生自然灾害和重大事故造成运输中断以及铁路严重堵塞外,在压港期间,原则上不得停装和限装经由限制口的压港物资。
4、物资部门(或代理单位)要按运输部门规定的时间提供流向和落实接储措施。要按货车在站停留时间组织接车、卸车,不得以车代库。有关部门要及时将交货、到船情况通报物资部门。
5、凡未按交通部、铁道部、经贸部月度平衡会议要求报送计划的无计划到船,由当地人民政府对责任单位处以每吨一元的罚款,并按有关规定申报接卸。对已按要求报送计划,因港口、铁路能力不足,未能列入计划的到船,不予罚款。但对集中到港的大宗物资,如超过年度计划月均水平15%的,对责任单位处以每吨五角的罚款。罚款收入由当地人民政府拿出50%-70%用于奖励疏港有成绩的口岸有关单位(包括口岸检查、检验部门)和个人,由省(区、市)口岸办公室具体组织实施。
6、对不属合理流向的到港铁路中转物资,在限额以内的(杂货不超过五百吨,大宗物资不超过一千吨),铁路部门应视为合理流向予以承运。超过限额的,应挂港靠卸。

7、国务院口岸领导小组办公室和省(区、市)口岸办公室会同有关主管部门,对组织货单、订货、交货、派船、港口装卸和后方疏运等环节进行督促检查,并协调、仲裁计划运输中的重大矛盾。
二、为了保持港口枢纽的正常生产秩序,调动各方的积极性,加快车、船、货的周转,根据当前经济体制改革的精神,口岸各有关单位应签订双边或多边的经济协议,明确责任,奖罚分明。协议的内容可以包括船舶速遣滞期、铁路装车数、货车在港停留时间、超计划卸船、装车的奖励等经济制约条款,由当地口岸办公室组织落实。
三、近距离物资,除大宗散货和有铁路专用线的外,原则上用汽车疏运。公路运输企业要千方百计改善经营、降低成本和运价,采取优质服务、薄利多运的原则。各港口的汽车疏运距离由当地省(区、市)人民政府根据本地不同情况作出规定。在规定距离内,除特殊情况下,铁路不予装车。
四、有水路疏运条件的港口,要充分利用水上过驳和船舶疏运。由各省、自治区、直辖市自行接运的物资,在本省运力不能及时保证疏运时,由当地口岸办公室会同有关部门调剂运力,抵达港要按计划内到船安排接卸。
五、在港口压船或其他特殊情况下,经交通部、铁道部、经贸部及有关物资单位的主管部门研究确认的或国务院口岸领导小组办公室决定的改变到港外贸船舶,抵达港的港口和运输部门要按计划内到船对待,货主要积极配合,及时调整货物流向和落实接储措施。所增加的船舶费用由船方负担,增加的国内运费由货主负担。如已订有协议的,按协议办理。
六、凡进口适于装集装箱的一级危险品货物,除零星数量外,原则上采用集装箱运输。烈性危险货物原则上直接换装,货不落地,因特殊情况需进港口库场的,货主必须在限期内提离。
七、凡暂未按本规定第二条签订经济协议的,有关部门应按下列办法处理:
1、凡已卸到港口库场的进口物资,由于货主或代理人未能提供合理流向和落实接储措施等,导致港存期超过十天(四天合理保存期除外,下同)的,从超过日开始,对货主或代理人按规定费率加收堆存保管费50%,超过二十天的,加收100%。由于港口的责任,造成货主未能按期提到货物,港口免收误期的货物保管费,并向货主支付提货空放的车、船费用。凡属月度平衡计划内的物资由于铁路部门的责任,造成货主不能如期提货,所误期的货物保管费由铁路部门负担。对由于人力不可抗拒的原因或其他特殊原因造成货物不能及时提离,免收超期累进堆存保管费用。对责任问题发生分歧时,由当地口岸办公室协调仲裁。
2、在压港期间,货物卸进港口库场超过十四天,经催提仍未提离时,当地口岸办公室可确定进行转栈或转离港区,所发生的一切费用,由货主负担。转栈点的选择应有利于疏运,转栈货物需装火车外运时,铁路部门要按疏港物资对待。
3、进口货物卸货后,堆存期超过两个月,经催提仍未提离的,作为无法交付货物。已报关的由当地人民政府责成港口有关部门没收处理,未报关的由海关没收处理。处理货款按有关规定上交国库。货物处理后,如经查实确因工作失误,应由责任方赔偿货主经济损失。
4、遇有港口严重堵塞的情况,为了紧急疏通,由当地口岸办公室提出建议,经国务院口岸领导小组批准,也可对不超过两个月的在港物资作必要的处理。
八、港口所在地省、自治区、直辖市人民政府应根据本规定,结合本地具体情况,制定疏港工作实施细则,报国务院口岸领导小组备案,并由当地口岸办公室组织执行。
九、本规定自一九八五年二月一日起试行。过去有关规定与本规定有抵触的,以本规定为准。

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THEAPPROVAL AND TRANSMISSION OF SEVERAL PROVISIONS BY THE LEADING GROUP FORPORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGING HARBOURS

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THE
APPROVAL AND TRANSMISSION OF SEVERAL PROVISIONS BY THE LEADING GROUP FOR
PORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGING HARBOURS
(December 19, 1984)
Several Provisions on Strengthening the Work of Unclogging Harbours
formulated by the Leading Group for Port Affairs under the State Council
has been approved by the State Council. It is hereby transmitted to you
for implementation.
SEVERAL PROVISIONS ON STRENGTHENING THE WORK OF UNCLOGGING HARBOURS
With the all-round deepening of the reform of the economic structure and
the further implementation of the opening policy, there will be further
growth in our domestic and foreign trade. However, it is not possible to
improve the comprehensive capacity of passage of our harbours
fundamentally in the near future. Sharp contradiction between freight
volume and transport capacity will remain for a fairly long time in the
foreseeable future. In order to keep the harbours unblocked, raise the
rate of utilization of vehicle, vessels and warehouses, speed up the flow
of goods, and improve social and economic results, it is necessary to
strengthen the work of unclogging harbours. For this purpose, provisions
are formulated as follows:
1. The policy of planned transport must be persisted in. The method of
"two-level balance and centralized administration" shall be adopted in
formulating transport plans for import and export of foreign trade goods.
The transport plans, which are issued after going through the procedure of
comprehensive balance, must be strictly implemented by all the
departments.
(1) All the foreign trade companies and industrial trade corporations
shall deliver goods in a balanced way. All the shipping companies shall
dispatch their ships in a balanced way so as to prevent the ships from
crowding into the harbours.
(2) In arranging loading and unloading foreign trade vessels, the harbours
shall strictly observe the principle of planned ones first and those
outside the plans next, and basically according to the order of their
arrival to the harbours.
(3) The railway, highway and water transport departments shall take an
active part in the work of unclogging harbours. Railway departments shall,
in dispatching wagons, loading and transporting goods, give priority to
the materials from the clogged harbours, according to the monthly balance
plan made jointly by the Ministry of Communications, the Ministry of
Railways and the Ministry of Foreign Economic Relations and Trade. Except
when transport is suspended as a result of natural disasters and major
accidents and when railways are seriously blocked, the loading and
transport of the materials from the clogged harbours may not, in
principle, be stopped or restricted.
(4) Departments in charge of materials and goods (or their agent units)
shall provide direction of transportation for the arrived materials and
take practical measures for receiving and storing the materials according
to the time set by transport departments. They shall unload the materials
and goods from the wagons during their stay at the stations and must not
use the wagons as storehouses. The relevant departments shall notify
departments in charge of materials and goods, timely, of the delivery and
arrival of vessels.
(5) If vessels arrive at harbours without having obtained the approval of
the monthly balance meeting held jointly by the Ministry of
Communications, the Ministry of Railways and the Ministry of Foreign
Economic Relations and Trade, local people's governments shall impose a
fine of one yuan for every ton of goods on the responsible units and the
unloading of such vessels shall be arranged according to relevant
stipulations. Fines shall not be imposed on the vessels which have sent
the plans as demanded but have not been included in the plans due to
inadequacy of capacity of the harbours and railways. However, for large
amounts of materials which have crowded into harbours, if the amount is
15% more than the monthly average of the yearly plan, a fine of 0.5 yuan
for every ton of goods shall be imposed on the responsible units. Local
people's governments shall use 50% to 70% of the income derived from fines
in awarding the relevant units (including departments for harbour
inspection and examination) and individuals at the harbour that have made
achievements in unclogging the harbours. This shall be organized and
implemented by the offices in charge of port affairs in the provinces
(regions and municipalities).
(6) For those materials which have arrived at harbours to be transferred
through railways to certain places and which do not belong to reasonable
flow, if the amount is within the limit (less than 500 ton for sundry
goods, less than 1,000 ton for a large bulk of materials), railway
departments shall undertake their transport as reasonable flow. If the
amount exceeds the limit, the materials shall be unloaded at the harbours.
(7) Leading Group for Port Affairs of the State Council and the offices in
charge of port affairs in the provinces (regions and municipalities)
shall, together with the relevant competent departments, conduct
supervision and examination over such links of transportation as
organizing sources of goods, ordering goods, delivery of goods, dispatch
of vessels, loading and unloading at harbours and dispersion in transport,
and shall handle and arbitrate major problems which arise in planned
transport.
2. In order to maintain normal production order at harbours, bring into
full play the initiative of all the parties and raise the rate of
turn-rounds of vehicle, vessels and goods, the relevant units at the ports
shall, in the spirit of the current reform of the economic structure, sign
bilateral or multilateral economic agreements, define each party's
responsibilities and clearly observe the policy of awards and penalties.
The content of the agreements may include provisions concerning period of
detention for vessels, number of railway wagons to be loaded, the time
freight trains may be allowed to stay at harbours, awards to those who go
beyond the plans in unloading goods from vessels and loading wagons and
trucks, etc. - which, as economic restrictive clauses for the parties,
shall be implemented under the aegis of the local offices for port
affairs.
3. Except bulk cargo and those which can be transported through special
railway lines, the materials destined for places not far from harbours
shall in principle be transported by trucks. Highway transportation
enterprises shall try every means to improve business management, lower
the cost and freight rates, and apply the business policies of good
service, and small profits but quick turnover. The distance limit within
which the materials and goods from harbours must be transported by trucks
shall be set by local people's government of the province (region or
municipality) in accordance with the local conditions.
Except for special circumstances, the materials and goods for places
within the prescribed distance limit shall not be transported through
railways.
4. The harbours from which materials and goods can be transported by water
shall make full use of vessels. In case the provinces, autonomous regions
and municipalities directly under the Central Government are unable to
transport timely their materials and goods from clogged harbours, local
offices for port affairs and the relevant departments shall organize
transport for them, and the harbours of arrival shall treat such vessels
as those within the plan and arrange unloading for them.
5. In case a harbour is clogged or in other special circumstances, the
Ministry of Communications, the Ministry of Railways and the Ministry of
Foreign Economic Relations and Trade as well as the competent departments
of the relevant units in charge of materials and goods, or the Leading
Group for Port Affairs of the State Council, may decide to change the
harbour of arrival for foreign trade vessels. The ports of arrival for
those vessels and departments for transportation shall treat them equally
as those within their plans and, with the close cooperation of the owners
of the cargo, adjust the direction of transportation for the cargo and
take measures for receiving and storing the cargo. The extra shipping
expenses shall be borne by the shipping companies and the extra domestic
freight, by the owners. If agreements have been signed, the agreements
shall apply.
6. Except for small quantities, imported grade-1 dangerous goods shall be,
in principle, transported in containers. Highly dangerous goods shall be,
in principle, transloaded directly without touching the ground. If it is
necessary to move them onto storage ground in extraordinary circumstances,
the owners must take delivery of the goods and leave the ground within a
time limit.
7. If economic agreements have not yet been signed in accordance with
Article 2 of these Provisions, the relevant departments shall handle the
cases according to the following measures:
(1) In case the imported materials which have been unloaded onto harbour
storage grounds remain at the harbour for more than 10 days (the 4 days of
reasonable storage period is not included, the same below) because the
owners or their agents fail to provide reasonable directions of
transportation and adopt practicable measures for receiving and storing
the goods, an additional storage fee, which is 50% of the set rate, shall
be collected from the owners or their agents starting from the first day
that is overdue; an additional storage fee, which is 100% of the set rate,
shall be collected if the materials are overdue for more than 20 days. If
the owners cannot take delivery of their goods in time because of the
harbour's responsibility, the harbour authority shall exempt them from
additional storage fees and pay the owners the expenses for hiring the
vehicle and vessels which have come in vain for the goods. If the owners
cannot take delivery of the goods which are within the monthly balance
plans because of the railway department's responsibility, the railway
department shall bear the additional storage fees. If goods cannot be
taken delivery of in time due to force majeure or other special reasons,
additional storage fees shall be exempted. Local offices for port affairs
shall mediate and arbitrate any disputes over issues of responsibilities.
(2) In case any unloaded and stored goods remain on the storage grounds of
a clogged harbour for more than 14 days, and the owners has already been
urged to take delivery of the goods, the local office for port affairs may
decide to move the goods to a warehouse or move them outside the harbour
area. The owner shall bear all the expenses arising therefrom. The choice
of the warehouses shall facilitate transportation of goods from the
clogged harbour. When the owners apply for train wagons for the
transportation of the goods in the warehouses, railway departments shall
treat their goods as materials from clogged harbours.
(3) In case imported goods remain at a harbour for more than two months
and the owner has not taken delivery of the goods although he has been
urged to do so, they shall be treated as goods which cannot be delivered.
Those goods which have gone through Customs declaration shall be
confiscated by the relevant department at the harbour according to the
instructions of the local people's government. Those goods which have not
gone through Customs declaration shall be confiscated by the Customs. The
income from the sale of the confiscated goods shall be turned over to the
State treasury according to the relevant stipulations. If it is proved
that the goods have been wrongly confiscated and sold, the party
responsible for the error shall pay for the economic loss of the owner.
(4) When a harbour is seriously blocked, in order to unclog it as soon as
possible, upon the suggestion of the local office for port affairs and the
approval of the Leading Group for Port Affairs of the State Council, some
materials which have remained at the harbour for less than two months may
also be subjected to necessary treatment.
8. The provinces, autonomous regions and municipalities directly under the
Central Government, where there are harbours, shall, in accordance with
these Provisions, formulate rules for implementing the work of unclogging
harbours in the light of their respective conditions and report to the
Leading Group for Port Affairs of the State Council for the record. Local
offices for port affairs shall be responsible for the implementation of
the rules.
9. These Provisions shall be trial implemented as of February 1, 1985. If
any existing provisions in this regard conflict with these Provisions,
these Provisions shall prevail.


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汕头市外地驻汕办事机构管理暂行办法

广东省汕头市人民政府


汕头市外地驻汕办事机构管理暂行办法
汕头市人民政府



第一条 为加强外地驻汕办事机构的协调管理,更好地发挥其在改革开放和促进各兄弟地区与我市经济合作中的桥梁作用,现根据我市实际,制定本办法。
第二条 驻汕办事机构是外地各级人民政府或有关部门、单位的派出机构。其主要职责是:代表派出地人民政府或派出部门、单位对其派驻我市的机构和人员实施行政管理;负责与我市政府及有关部门进行政务、经济、科技、文化和人才等方面的工作联系及信息交流;完成派遣单位交
办的各项任务;负责本地区、本部门来汕人员的接待工作;促进派出地人民政府或有关部门、单位与我市的经济联合和经济技术合作。
第三条 设立驻汕办事机构的范围和条件:
1.中央各部委,各省、市、自治区人民政府,外省的行政公署或地级市人民政府,本省各市人民政府及本市的辖县可在我市特区范围内设立一个办事处。人员编制省级不超过十人,地市级不超过七人,本市辖县不超过五人。
2.省外的县级市和本省的县人民政府可根据工作需要,在我市设立一个联络处,人员编制不超过五人。
3.中央部属企业事业单位和国内大型企业,可在我市设立一个办事处,人员编制控制在七人以下。
第四条 各省、市、县人民政府或部门、单位如需设立驻汕办事机构的,可向汕头市人民政府发出函件,提出设立办事处(联络处)的申请,并提供所设办事机构的职责、范围、行政级别以及拟设办公地点的证明材料等文件。经汕头市人民政府审核同意后,申请地人民政府或申请部门
、单位即可凭汕头市人民政府复函件到汕头市人民政府办公室驻外机构管理科办理登记手续,领取《驻汕办事机构登记证》后挂牌开展工作。
第五条 凡经批准在我市设立的驻汕办事机构,其人员符合我市干部调入条件的,可核准配给集体常住户口指标,办事处五名,联络处三名。各办事处(联络处)可凭《驻汕办事机构登记证》向当地公安派出所提出常住人口申请,经市公安局批准后即可入户。
第六条 为支持驻汕办事机构开展业务活动,有利于促进派出地与我市的经济、技术交流和横向经济联合,各办事处(联络处)原则上可在我市申报成立一个公司或企业,具有法人地位,经济上实行独立核算,自负盈亏,行政上归属办事处(联络处)领导。手续:由派出地人民政府或
有关派出部门、单位向汕头市投资委员会申报,经批准后到市工商局办理注册登记手续后即可成立。
第七条 市人民政府办公室受市人民政府委托,负责对驻汕办事机构实施行政管理,日常工作由市人民政府办公室驻外机构管理科负责实施和执行。
第八条 市各有关部门要支持各驻汕办事机构的工作,积极提供方便。各办事处(联络处)在汕开展工作中遇到有关需要解决的问题,可视问题性质及内容,径向市有关部门商讨解决。
第九条 各驻汕办事机构在工作过程中与本市有关部门发生争议,由市有关部门的主管机关协调解决;未能达成协议的,由市政府办公室或委托有关主管机关仲裁处理。
第十条 各地驻汕办事机构,要遵守国家的法律、法规、政策和地方的法规、规章,自觉接受汕头市人民政府及有关主管部门的管理、监督和指导。
第十一条 各地驻汕办事机构要加强对在汕设立的公司和企业的管理,监督和督促其按规定办理营业执照,依法经营,照章纳税,为发展派出地与驻地间的经济技术往来和横向经济联合做出贡献。
第十二条 驻汕办事机构的负责人及办公地址,要相对稳定,如因工作需要需调整负责人及改变地点时,均需及时报汕头市人民政府办公室备案,并到其具体工作部门汕头市人民政府办公室驻外机构管理科办妥变更登记手续。
第十三条 外地驻汕机构要加强自身建设和内部管理,建立健全各项管理制度,切实抓好“两个文明”建设。每年上半年和年终各做一次工作总结,除书面报告派出地政府及有关部门和单位外,应抄报市府办公室一份。
第十四条 本办法从公布之日起执行。



1992年9月25日

印发《1997年度煤炭工业基本建设财务决算办法》的通知

煤炭部


印发《1997年度煤炭工业基本建设财务决算办法》的通知
1997年11月20日,煤炭工业部

各煤管局、省(区)煤炭厅(局、公司),各直管矿务局(公司),北京矿务局、中煤建设集团公司、华晋焦煤公司及有关单位:
关于1997年基本建设财务决算工作,财政部已分别按国有建设单位和国有施工、房地产开发企业进行了布置。为切实做好1997年基本建设财务决算的编制、报送、审查和汇总工作,各煤炭建设单位、施工企业必须加强组织领导,按照财政部要求,以提高经济效益为中心,认真贯彻执行财政部有关基本建设财务的各项规章制度,进一步加强基本建设财务管理和会计核算;严肃财经法纪,坚决制止和纠正各种违反财经制度的行为,完整、真实、准确、及时地反映本单位一年来的基本建设财务活动,并努力提高投资效益。
根据《国务院批转财政部关于加强国有企业财务监督意见的通知》精神,结合年度财务决算工作,各单位既要把国家赋予企业的各项自主权落到实处,又要通过对企业财务活动实施有效监督,规范财务行为,维护国家权益,加强财务管理,提高经济效益。
结合煤炭行业的实际情况,部制定了《1997年度煤炭工业基本建设财务决算办法》,现印发给你们,请遵照执行,年度财务决算的编审工作一定要严格按照《会计法》的要求,做到真实、准确、及时反映企业经营成果,保证决算编报质量,按时完成编审任务。
附件:1997年度煤炭工业基本建设财务决算办法

1997年度煤炭工业基本建设财务决算办法
一、建设单位部分
1.凡列入1997年度国家基本建设投资计划的国有建设项目,包括当年安排基本建设投资的项目、当年虽未安排投资但有在建工程或结余资金的项目、停缓建项目、资产已交付使用但尚未办理竣工决算的项目以及虽已竣工尚未还清基建投资借款的项目,均要按本办法,编报基本建设财务决算。
2.财务决算按照建设项目的隶属关系编报汇总。中央级建设项目向行业主管部门报送,由主管部门审查汇总后报财政部审核批复。以前年度已汇入中央级基建财务决算的地方级建设项目,上年年末数加上本年银行计息,仍汇入中央级基建财务决算。原上报中国地方煤矿总公司的基建财务决算仍按原渠道上报,由中国地方煤矿总公司审查汇总后报部。中央、地方拼盘建设项目,按中央、地方投资比例分别报中央主管部门或地方同级主管部门。
3.根据《国务院关于加强预算外资金管理的决定》,对纳入财政预算管理的专项建设基金,在年度决算中要单独反映。使用纳入财政预算管理的专项建设基金的建设单位,其会计处理办法:在“基建拨款”科目下增设“本年专项建设基金拨款”明细科目,收到专项建设基金时,借记“银行存款”科目,贷记本科目;下年初建立新帐时,将“基建拨款——本年专项建设基金拨款”科目的余额转入“基建拨款——以前年度拨款”科目。
对本年自筹资金拨款,要按财政资金、企业自筹资金、行政事业单位自筹资金等具体的资金来源,单独反映。
本年其它拨款要按照有关规定,认真如实反映,不得将不属于本年其它拨款的资金混淆进来。
4.已批准“拨改贷”资金本息余额转为国家资本金的建设单位,按批准数转为国家资本金,年终不得保留“拨改贷”资金余额,并按有关规定作相应财务处理。“拨改贷”资金利息尚未按有关财务规定摊销的,均应通过递延资产按规定处理;未入帐的利息应补记入帐并按规定处理;已计入财务费用的,不再进行财务处理。转为国家资本金时的会计处理办法:尚未办理竣工验收的建设项目,借记“基建投资借款——拨改贷投资借款”科目,贷记“基建拨款——以前年度拨款”科目;已办理竣工验收的建设项目借记“基建投资借款——拨改贷投资借款”科目,贷记“应收生产单位投资借款”科目,同时通知生产单位转帐。填列会计报表时,填入“本年豁免数”相应行次,并在财务说明书中加以说明。
5.1997年度中央级基本建设拨款限额结余、专项拨款限额结余年终全部注销。
6.使用部门基建基金贷款和原国家专业投资公司基建基金委托贷款的竣工项目,其贷款利率仍比照原“拨改贷”利率结息。
7.凡本年度发生的基建投资借款利息,不管是否归还,均需按规定做帐务处理,不得挂帐。各建设单位必须严格按照基建投资计划、资金到位数和实际完成情况列报投资完成额,不得突破到位资金列报投资完成额。
8.建设单位的基本建设收入、竣工结余资金、投资包干结余,应上交财政的,要及时上交财政。
9.严格按照煤炭部《关于1997年度工程结算有关问题的通知》(煤基字〔1997〕第507号)精神,进行本年度已完工程价款结算,积极清理债权债务,对拖欠施工企业的已完工程款要组织资金及时支付。
10.各决算编报单位要做好对帐工作,认真清理核对各种资金渠道的基本建设投资借款本金、利息余额。本息余额必须与经办银行的借款余额保持一致。上报的财务决算必须经开户银行签证,并附有内部审计机构的审计意见书。
11.各决算汇总编报单位要单独打印上报所属单位年末基建借款余额明细表,以便掌握分单位的债务情况。
二、施工企业部分
1.使用中央级国有施工企业技术改造专项资金的企业,应将该项资金作为国家对企业的投入,单独计入企业资本公积,企业改组改制成为有限责任公司或股份公司时,转为国家资本金。该专项资金的使用情况应在财务情况说明书中单独说明。其会计处理办法:在“资本公积”科目中增设“技术装备更改专项资金”明细科目,收到财政核拨的技术装备更新改造专项资金时,借记“银行存款”科目,贷记“资本公积——技术装备更改专项资金”科目。
2.实行百元产值工资含量包干办法的施工企业,人均提取含量工资的增长幅度,不得超过劳动生产率增长幅度。对于超过劳动生产率增长幅度提取的含量工资,当年有工资含量节余的,扣减工资含量节余并回补利润,其会计处理办法:借记“应付工资——含量工资包干结余”科目,贷记“本年利润”科目;当年没有含量工资节余的,或当年工资含量节余不足以扣减的部分,在企业本年度成本、费用中相应抵回,其会计处理办法:借记“应付工资——应付职工工资”科目,贷记“工程施工”、“管理费用”等科目。对于企业超发的含量工资,相应抵减下年度实发工资。企业由于上述原因增加利润,应按规定补交相应的税金。
3.加强企业对外投资的管理。除国家有特殊规定外,企业累计对外投资不得超过本企业净资产的50%。
4.企业应严格控制业务招待费开支。企业当年发生的业务招待费,应在财务制度规定的控制比例内据实列支。
5.递延税项反映企业由于时间性差异造成的税前会计利润与纳税所得之间的差异所影响的所得税纳税数额,由于其它原因影响的纳税数额不得反映在递延税项中。
6.企业资产评估增值有关所得税的处理,按财政部、国家税务总局《关于企业资产评估增值有关所得税处理问题的通知》规定执行。
7.企业的税后利润,必须按规定分配。企业提取的公益金比例应报同级财政部门备案,提取的公益金不得大于提取的盈余公积金。除公益金可以用于职工集体福利设施支出外,企业留用的利润必须用于企业发展。
8.根据财政部、国家税务总局《关于继续做好国家能源交通重点建设基金和国家预算调节基金清欠工作的通知》精神,对1996年仍处于亏损或停产半停产的企业,经审批可全额豁免所欠“两金”;对1996年微利的企业或税后利润不足以补缴所欠“两金”的企业,经审批可采取补缴一部分豁免一部分的办法;对1996年税后利润足以补缴所欠“两金”的企业,必须全额补缴。企业经批准豁免欠缴的“两金”,单独计入企业资本公积,并在财务情况说明书中加以说明。
9.积极清理各项债权债务,采取有效措施,加大清理拖欠工程款的力度,缓减企业资金周转困难的压力。
三、财务说明书的主要内容
1.建设单位要按资金渠道,投资构成说明基建投资计划执行情况,包括年度投资计划、资金到位情况,实际完成投资情况,财务列决挂帐情况;基本建设规模、工程量完成情况;新投产矿井和洗煤厂的投资效益情况;在建工程、交付使用资产及结余资金占用情况;其它待摊投资情况;基建收入分成情况;影响本年度基建计划执行的主要原因及影响程度和需要说明的其它问题。
2.施工企业应说明报表的汇编范围、汇编企业户数、生产经营、利润实现和分配、资金增减与周转、财务收支、税金缴纳情况;所有者权益的增减变化情况和原因;国有资产保值增值情况;待摊费用、预提费用、递延资产、坏帐损失、业务招待费、上级管理费收支等情况;劳保人员及劳保基金收支情况;职工下岗及再就业情况;并根据财务评价指标进行财务情况分析,特别要把企业盈亏作为重点进行分析,找出影响盈亏的主要因素,尤其是部(省)属施工企业及亏损大户更要着重做好这一分析。
3.本年度的主要工作和存在的问题,以及对明年基建财务工作的安排建议与解决问题的对策。
四、汇总会计报表的种类、份数及报送时间
1.建设单位汇总会计报表的种类:
(1)资金平衡表(含补充资料,会建年汇01表);
(2)基建投资表(会建年汇02表);
(3)待摊投资明细表(会建年汇03表);
(4)基建借款情况表(含补充资料,会建年汇04表);
(5)投资包干情况表(会建年汇05表);
(6)主要指标表(会建年汇06表)。
2.施工企业汇总会计报表的种类:
(1)资产负债表(会施年汇01表);
(2)损益表(会施年汇02表);
(3)实行百元产值工资含量包干结算表(会施年汇02表附表);
(4)利润分配表(会施年汇03表);
(5)应上交款项情况表(会施年汇04表);
(6)主要指标表(会施年汇05表);
(7)财务状况变动表(会施年汇06表);
(8)工程成本费用表(煤施会01表);
(9)主要材料表(煤施会02表);
(10)间接费用表(煤施会03表);
(11)期间费用表(煤施会04表);
(12)劳保基金收支表(煤施会05表);
(13)固定资产表(煤施会06表);
(14)其它业务收支表(煤施会07表);
(15)营业外收支表(煤施会08表);
(16)所有者权益增减情况表(煤施会09表);
(17)机构人员及工资情况表(煤施会10表);
(18)经济指标及三产贴息借款表(煤施会11表);
(19)应收工程款情况表(煤施会12表);
(20)应收工程款明细表(煤施会12表附表);
(21)亏损单位主要原因分析表(煤施会13表);
(22)1997年度国有资产保值增值考核情况表。
3.汇总财务决算报部时间要求:
各省(区、市)煤炭管理部门、直管矿务局(公司)应于1998年2月底前报部。
其他单位应于1998年1月底前报部。
4.汇总会计报表以“万元”为金额单位,并须按部统一制定的格式填报。建设单位、施工企业分别报部一份(包括财务情况说明书和计算机软盘)。汇总单位必须附基层报表,建设单位、施工企业报表要分别单独装订成册。