中英双语-江西省财政厅关于转发《财政部关于〈公司法〉施行后有关企业财务处理问题的通知》的通知(可下载)

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The Notice of Finacial Bureau of Jiangxi Province on Forwarding and Distributing the Notice of the Ministry of Finance on the Issue of Handling Financial Issues by Relevant Enterprises after the Implementation of the Company Law

江西省财政厅关于转发《财政部关于〈公司法〉施行后有关企业财务处理问题的通知》的通知

 

Promulgating Institution: Finacial Bureau of Jiangxi Province

Document Number: Gan Cai Qi [2006] No. 21

Promulgating Date: 04/06/2006

Effective Date: 04/06/2006

颁布机关: 江西省财政厅

文   号: 赣财企[2006]21号

颁布时间: 04/06/2006

实施时间: 04/06/2006

 

To all financial bureaus of cities with districts and counties (cities) directly governed by the province and and all direct departments and units of the province::

  各设区市、“省直管县”财政局、省直有关部门(集团公司):

The Notice of the Ministry of Finance on the Issue of Handling Financial Issues by Relevant Enterprises after the Implementation of the Company Law (Cai Qi [2006] No. 67 ) is hereby transmitted to you for earnest implementation.

  现将《财政部关于〈公司法〉施行后有关企业财务处理问题的通知》(财企[2006]67号)文件转发给你们,请遵照执行。

April 6, 2006

二OO六年四月六日

Appendix:

Notice of the Ministry of Finance on the Issue of Handling Financial Issues by Relevant Enterprises after the Implementation of the Company Law

Cai Qi [2006] No. 67

  附件:

财政部关于〈公司法〉施行后有关企业财务处理问题的通知

财企[2006]67号

To all finance departments at the level of province, autonomous region, municipality directly under the Central Government, finance bureau of the Xinjiang Production and Construction Corps, ministries and departments under the State Council, organizations directly under the State Council, enterprises administered by the Central Government:

The Company Law of the People's Republic of China adopted through third revision takes effect on 1 January 2006, we hereby issue a notice concerning the processing of finance of enterprises:

  各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,国务院各部委、各直属机构,各中央管理企业: 

  我国第三次修订通过的《公司法》于2006年1月1日起施行,现就有关企业财务处理问题通知如下:

1. Evaluation of non-currency property that is used for making capital contributions

According to the provisions of Article 27 of the Company Law, if an enterprise establishes a company by making capital contribution with physical items, intellectual property rights, land use rights, and other non-currency property, such property shall be evaluated and priced and the assets thereof shall be verified. Where State-owned enterprises or State-controlled enterprises make capital contributions with non-currency property or accept such capital contribution by other enterprises, they shall comply with the relevant provisions of the State on capital valuation, and entrust qualified capital evaluation authority or practicing personnel to evaluate such property. Other acts of evaluating capital contributions made with non-currency property may be carried out in reference thereof.

    一、关于以非货币资产作价出资的评估问题 

  根据《公司法》第27条的规定,企业以实物、知识产权、土地使用权等非货币资产出资设立公司的,应当评估作价,核实资产。国有及国有控股企业以非货币资产出资或者接受其他企业的非货币资产出资,应当遵守国家有关资产评估的规定,委托有资财政部文件格的资产评估机构和执业人员进行;其他的非货币资产出资的评估行为,可以参照执行。

2. Handling of surplus of welfare reserve

From 1 January 2006 on, enterprises established in accordance with the Company Law shall distribute profit pursuant to Article 167 of the Company Law and shall no longer allocate welfare reserve. Meanwhile, to keep consistency of financial policies across enterprises, all State-owned enterprises and other enterprises shall cease the implementation of the welfare reserve system. Surplus of welfare reserve on 31 December 2005 shall be managed and used as surplus of common reserve fund by the enterprise. Deficits of welfare reserve shall be covered by surplus of common reserve fund, capital common reserve fund, and the undistributed profit of the previous years in that order. Where there is still deficit after the recovery, the deficit shall be transferred into the account of the undistributed profit and shall be covered with the after-tax profit of the following years.

Where an enterprise implements housing system reform upon approval, it shall strictly apply the relevant provisions of the Notice of the Ministry of Finance on the Handling of Financial Issues in the Reform of Housing System of Enterprises(Cai Qi [2000] No. 295) and the Supplementary Notice of the Ministry of Finance on the Handling of Financial Issues in the Reform of Housing System of Enterprises (Cai Qi [2000] No. 878). After an enterprise implements reform of monetarized housing distribution according to the uniform provisions of the State, it shall no longer purchase or build housing for its staff members, and the surplus of common reserve fund shall not be listed as the relevant expenditure.

Where an enterprise that has not been released from assuming certain social functions or separating minor business from major business and reforming the minor business, the expenditure for purchasing or building fixed assets as required by the staff member canteen, infirmary, nursery, and other internal welfare organizations that originally fall within the scope of use of the welfare reserve shall be subject to examination and approval by the enterprise by strictly performing the procedure and powers specified in the internal financial system of that enterprise, and shall be executed according to the relevant management system on the production and operation of assets of the enterprise.

After an enterprise ceases to implement the welfare reserve system, if the staff member rewards and welfare funds of foreign-invested enterprises continue to be allocated as decided by the board of directors, the purpose, use conditions, and procedures thereof shall be made clear, and such funds shall be manage as debts.

    二、关于公益金余额处理问题 

  从2006年1月1日起,按照《公司法》组建的企业根据《公司法》第167条进行利润分配,不再提取公益金;同时,为了保持企业间财务政策的一致性,国有企业以及其他企业一并停止实行公益金制度。企业对2005年12月31日的公益金结余,转作盈余公积金管理使用;公益金赤字,依次以盈余公积金、资本公积金、以前年度未分配利润弥补,仍有赤字的,结转未分配利润账户,用以后年度实现的税后利润弥补。企业经批准实施住房制度改革,应当严格按照财政部《关于企业住房制度改革中有关财务处理问题的通知》(财企[2000]295号)及财政部《关于企业住房制度改革中有关财务处理问题的补充通知》(财企[2000]878号)的相关规定执行。企业按照国家统一规定实行住房分配货币化改革后,不得再为职工购建住房,盈余公积金不得列支相关支出。 尚未实行分离办社会职能或者主辅分离、辅业改制的企业,原属于公益金使用范围的内设职工食堂、医务室、托儿所等集体福利机构所需固定资产购建支出,应当严格履行企业内部财务制度规定的程序和权限进行审批,并按照企业生产经营资产的相关管理制度执行。 企业停止实行公益金制度以后,外商投资企业的职工奖励及福利基金,经董事会确定继续提取的,应当明确用途、使用条件和程序,作为负债管理。

2. Handling of surplus of welfare reserve

From 1 January 2006 on, enterprises established in accordance with the Company Law shall distribute profit pursuant to Article 167 of the Company Law and shall no longer allocate welfare reserve. Meanwhile, to keep consistency of financial policies across enterprises, all State-owned enterprises and other enterprises shall cease the implementation of the welfare reserve system. Surplus of welfare reserve on 31 December 2005 shall be managed and used as surplus of common reserve fund by the enterprise. Deficits of welfare reserve shall be covered by surplus of common reserve fund, capital common reserve fund, and the undistributed profit of the previous years in that order. Where there is still deficit after the recovery, the deficit shall be transferred into the account of the undistributed profit and shall be covered with the after-tax profit of the following years.

Where an enterprise implements housing system reform upon approval, it shall strictly apply the relevant provisions of the Notice of the Ministry of Finance on the Handling of Financial Issues in the Reform of Housing System of Enterprises(Cai Qi [2000] No. 295) and the Supplementary Notice of the Ministry of Finance on the Handling of Financial Issues in the Reform of Housing System of Enterprises (Cai Qi [2000] No. 878). After an enterprise implements reform of monetarized housing distribution according to the uniform provisions of the State, it shall no longer purchase or build housing for its staff members, and the surplus of common reserve fund shall not be listed as the relevant expenditure.

Where an enterprise that has not been released from assuming certain social functions or separating minor business from major business and reforming the minor business, the expenditure for purchasing or building fixed assets as required by the staff member canteen, infirmary, nursery, and other internal welfare organizations that originally fall within the scope of use of the welfare reserve shall be subject to examination and approval by the enterprise by strictly performing the procedure and powers specified in the internal financial system of that enterprise, and shall be executed according to the relevant management system on the production and operation of assets of the enterprise.

After an enterprise ceases to implement the welfare reserve system, if the staff member rewards and welfare funds of foreign-invested enterprises continue to be allocated as decided by the board of directors, the purpose, use conditions, and procedures thereof shall be made clear, and such funds shall be manage as debts.

    三、关于股份有限公司收购本公司股票的财务处理问题 

  股份有限公司根据《公司法》第143条规定回购股份,应当按照以下要求进行财务处理: 

  (一)公司回购的股份在注销或者转让之前,作为库存股管理,回购股份的全部支出转作库存股成本。但与持有本公司股份的其他公司合并而导致的股份回购,参与合并各方在合并前及合并后如均属于同一股东最终控制的,库存股成本按参与合并的其他公司持有本公司股份的相关投资账面价值确认;如不属于同一股东最终控制的,库存股成本按参与合并的其他公司持有本公司股份的相关投资公允价值确认。 库存股注销时,按照注销的股份数量减少相应股本,库存股 

  成本高于对应股本的部分,依次冲减资本公积金、盈余公积金、以前年度未分配利润;低于对应股本的部分,增加资本公积金。 库存股转让时,转让收入高于库存股成本的部分,增加资本公积金;低于库存股成本的部分,依次冲减资本公积金、盈余公积金、以前年度未分配利润。 

  (二)因实行职工股权激励办法而回购股份的,回购股份不得超过本公司已发行股份总额的百分之五,所需资金应当控制在当期可供投资者分配的利润数额之内。 股东大会通过职工股权激励办法之日与股份回购日不在同一年度的,公司应当于通过职工股权激励办法时,将预计的回购支出在当期可供投资者分配的利润中作出预留,对预留的利润不得进行分配。公司回购股份时,应当将回购股份的全部支出转作库存股成本,同时按回购支出数额将可供投资者分配的利润转入资本公积金。 

  (三)库存股不得参与公司利润分配,股份有限公司应当将其作为所有者权益的备抵项目反映。

4. This Notice shall take effect as of 1 April 2006. Any questions during the implementation thereof may be reported to us any time.

    四、本通知自2006年4月1日起施行。执行中有何问题,请随时向我部反映。

Ministry of Finance of People's Republic of China

15 March 2006

财政部办公厅

二○○六年三月十五日

 

 

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中英双语-江西省财政厅关于转发《财政部关于〈公司法〉施行后有关企业财务处理问题的通知》的通知(可下载).pdf 下载
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