财企（2007）48号关于实施修订后的《企业财务通则》有关问题的通知

7dong502

<div class="content" id="BodyLabel" style="ADDING-RIGHT: 10px; DISPLAY: block; PADDING-LEFT: 10px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px;"><font size="7"><span style="FONT-SIZE: 6pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="6"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">财企（</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">2007</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">48</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">号关于实施修订后的《企业财务通则》有关问题的通知</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">为了贯彻实施修订后的《企业财务通则》</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">财政部令第</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">41</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">号</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">，做好企业新旧财务制度的转换工作，推进企业财务制度的改革，现就有关问题通知如下：</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">一、关于职工福利费财务制度改革的衔接问题</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">修订后的《企业财务通则》实施后，企业不再按照工资总额</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">14%</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">计提职工福利费，</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">2007</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">年已经计提的职工福利费应当予以冲回。截至</span><chsdate wst="on" isrocdate="False" islunardate="False" day="31" year="2006"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">2006</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">年</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">12</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">月</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">31</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">日</span></chsdate><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">，应付福利费账面余额</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">不含外商投资企业从税后利润中提取的职工福利及奖励基金余额</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">区别以下情况处理，上市公司另有规定的，从其规定：</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/>(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">一</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">余额为赤字的，转入</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">2007</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">年年初未分配利润，由此造成年初未分配利润出现负数的，依次以任意公积金和法定公积金弥补，仍不足弥补的，以</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">2007</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">年及以后年度实现的净利润弥补。</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/>(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">二</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">余额为结余的，继续按照原有规定使用，待结余使用完毕后，再按照修订后的《企业财务通则》执行。如果企业实行公司制改建或者产权转让，则应当按照《财政部关于</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">&lt;</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">公司制改建有关国有资本管理与财务处理的暂行规定</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">&gt;</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">有关问题的补充通知》</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">财企</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">[2005]12</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">号</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">转增资本公积。</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">二、关于修订后的《企业财务通则》的组织实施问题</span></font><span style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"><font size="6"> </font><span lang="EN-US"><br/></span></span><font size="6"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">各地区、各部门、各企业集团公司应当认真组织实施修订后的《企业财务通则》，结合本地区、本部门、本集团的具体情况开展业务培训，做好企业财务制度改革的政策宣传工作，按照修订后的《企业财务通则》</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">(</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">财政部令第</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">41</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">号</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">)</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">的规定调整、修订和完善企业财务管理制度，确保企业新旧财务制度实现顺利转换。</span></font><font size="6"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;"> <br/><br/></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">二</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: Arial;">OO</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;">七年三月二十日</span></font><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></span></font></div><br/>

7dong502

<p>汗啊,</p><p>失职了,</p><p>07年就出来不能提福利费,</p><p>我07年还提了一整年的福利费...</p><p>&nbsp;</p><p>[em06][em06]</p><p></p>

zhang84997

<p><font size="4">感谢楼主了，大家都在提呀，我们这从今天开始才不让提的。</font></p>

7dong502

<p>我08年没有再提了,</p><p>因为之前学习了新税法,</p><p>新税法规定不能提福利费,</p><p>只能按照实际发生的来做.</p><p></p>

逆水寒

[报表模板] 财企（2007）48号关于实施修订后的《企业财务通则》有关问题的通知