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wei nin fu wu
Pages: 30
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  职工奖励基金银行借款小型企业职工福利基金新洲县行政经费工业局主管局国家财政国家补助;
Abstract: <正> 问:根据国务院国发(1984)124号文件精神,国营企业用借款项目的新增利润归还银行借款时,可提取职工福利基金和职工奖励基金。这一规定是否适用于实行八级超额累进税率的国营小型企业?如果适用,在财务上如何处理?
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