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建立企业住房周转基金有利于住房制度的改革,避免因住房制度改革挤占、挪用其他资金。怎样建立管理住房周转基金?初步意见是:(1)将企业按规定提取的职工住房折旧、大修理基金、后备基金从专用基金中划分出来,设立“职工住房周转基金”一级科目,单独核算,专户储存。(2)从企业税后利润中,按一定的比例提存住房基金(比例由主管部门会同财政部门商定)。(3)金融部门开办职工住房基金储蓄业务,由银行委托企业代办。(4)筹集的住房资金不敷支出时,企业可
The establishment of a corporate housing revolving fund is conducive to the reform of the housing system, to avoid the housing system reform to divest and misappropriate other funds. How to establish a working capital fund? The preliminary opinions are as follows: (1) Divide the depreciation, overhaul funds and reserve funds of the employees who are withdrawn by the enterprise from the special fund and set up the first grade subjects of “Worker Housing Revolving Fund” , Special account storage. (2) From the after-tax profit of the enterprise, deposit the housing fund according to a certain proportion (the ratio will be agreed between the competent department and the financial department). (3) The financial sector to start the employee housing fund savings business, commissioned by the bank business agent. (4) When the fund raised for housing is insufficient to pay, the enterprise may