国务院办公厅转发口岸领导小组关于加强疏港工作几项补充规定的通知(附英文)
国务院办公厅
国务院办公厅转发口岸领导小组关于加强疏港工作几项补充规定的通知(附英文)
1986年6月7日，国办
通知
国务院同意口岸领导小组制订的《关于加强疏港工作的几项补充规定》，现转发给你们，请认真贯彻执行。
国务院口岸领导小组关于加强疏港工作的几项补充规定（一九八六年五月十五日）
《关于加强疏港工作的几项规定》（以下简称《规定》）实施以来，对加强外贸运输的计划管理，加速港口货物集疏，提高经济效益，起到了一定作用。但在执行过程中，发现《规定》有些地方不够明确，为了进一步搞好疏港工作，经商得有关部门同意，现作如下补充规定：
一、为了维护计划的严肃性，必须严格执行交通、铁道、经贸三部平衡的月度运输计划。各提报单位报送的运输计划必须符合实际。凡是平衡后纳入月度船货到港运输计划的，在执行中发生计划落空时，对提报单位处以每吨五角的罚款。对确有客观原因不能落实计划的，免予罚款。
二、关于《规定》中用几项罚款问题。（一）凡集中到港的大宗物资（季节性商品除外），以年度计划的月平均水平为准，超过15％的，按《规定》对订货公司处以罚款。（二）凡没有年度运输计划，又未按有关规定办理追加计划而自行到货的，应按《规定》对货主处以罚款。（三）凡未按有关规定提报月度计划的，应按《规定》作无计划处理。属我方派船的，对船舶公司处以罚款；属对方派船的，对订货公司处以罚款。
三、凡计划内到船，并跨两个港以上接卸的，前一港船舶代理公司应按规定将船舶抵达下一港的动态，通告下一港船泊代理公司，并转报下一港口岸办、港务局等有关单位，对误期未报者，由外代总公司或外运总公司给予各自的船舶代理公司通报批评。
四、经交通、铁道、经贸三部平衡的月度到船到货计划，由交通部统一下达，并抄送铁道、经贸两部运输局及国务院口岸办。各港务局接到交通部月度计划后，要及时抄送当地口岸办、铁路车站、外运公司。当地口岸办以交通部月度计划文本作为督促、检查和无计划运输罚款的依据。
铁路月度港口装卸车计划，仍按现行办法办理。
五、月度运输计划是执行年度运输计划的具体保证。各港口、铁路、货主（代理人）必须各负其责，按月度平衡计划组织实施。（一）计划内到船，不能出现“超月船”，交通部要将是否出现“超月船”作为考核港口的主要指标之一，进行定期检查。对出现的“超月船”，因港方原因，由交通部通报批评；因外运原因，由经贸部通报批评。（二）要确保完成铁路月度运输计划。因铁路方面的责任未完成的，由铁路主管部门通报批评。（三）对违背定港合理流向的到港物资，除限额以内（杂货不超五百吨，大宗物资不超一千吨）的外，原则上铁路不予疏运。如有特殊情况，需经铁道部主管单位批准，否则自负经济损失。（四）口岸各有关单位签订双边与多边经济协议，是调动各方面积极性，加快车、船、货周转的必要手段，各地口岸办要积极组织好这项工作。
六、为保证计划内到船的靠泊装卸，要严格控制签订临时单船速遣协议。计划外到船不得签订速遣协议。各港口应严格按交通部颁发的《外贸船舶在中国港口装卸速延工作管理办法》执行。
七、《规定》和本补充规定中有关罚款的规定，适用于大连、秦皇岛、天津、青岛、连云港、上海、黄埔、湛江等八个港口。
八、本补充规定自一九八六年七月一日越发施行。
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THEAPPROVAL AND TRANSMISSION OF SEVERAL ADDITIONAL STIPULATIONS BY THELEADING GROUP FOR PORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGINGHARBOURS
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 ADDITIONAL STIPULATIONS BY THE
LEADING GROUP FOR PORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGING
HARBOURS
(June 7, 1986)
The State Council has approved Several Additional Stipulations on
Strengthening the Work of Unclogging Harbours formulated by the Leading
Group for Port Affairs. It is hereby transmitted to you for implementation
conscientiously.
SEVERAL ADDITIONAL STIPULATIONS ON STRENGTHENING THE WORK OF UNCLOGGNG
HARBOURS
Since Several Stipulations on Strengthening the Work of Unclogging
Harbours (hereinafter referred to as Stipulations) were implemented, some
progress has been made in strengthening the planned administration of
foreign trade transport, speeding up the transport of the goods at
harbours and improving economic results. However, during the process of
implementation, some provisions of the Stipulations have been found not
clear enough. With the agreement of the relevant departments, the
following additional stipulations are hereby formulated in order to
further improve the work of unclogging harbours:
1. In order to enforce the plans, the monthly transport plans which have
been balanced by the Ministry of Communications, the Ministry of Railways
and Ministry of Foreign Economic Relations and Trade must be strictly
implemented. The transport plans made and submitted by the relevant units
must conform to the actual situation. In case plans which have been
balanced and incorporated in the monthly transport plans have not been
fulfilled, a fine of 0.5 yuan for every ton of goods shall be imposed on
the relevant units. If the plans cannot be fulfilled due to objective
reasons, no fines shall be imposed.
2. About provisions concerning the fines formulated in the Stipulations:
(1) When a large amount of materials (seasonal goods are not included)
have crowded into a harbour in bulks, if the amount exceeds the monthly
average amount in the yearly plan by 15%, or more, the companies ordering
the goods shall be fined in accordance with the Stipulations.
(2) When goods which are not included in the yearly transport plans arrive
at a harbour and, moreover, the owner has not made any supplementary plans
according to the relevant provisions, fines shall be imposed on the owner
in accordance with the Stipulations.
(3) In case that monthly plans have not been submitted as stipulated, the
materials shall be treated as goods outside the plans. If the vessels are
sent by our country, fines shall be imposed on the shipping companies. If
the vessels are sent by other party, fines shall be imposed on the
companies ordering the goods.
3. If it is necessary to unload goods from some planned vessels at more
than two harbours or more, the shipping agent company at the first harbour
should, according to the relevant stipulations, notify the shipping agent
company at the next harbour of the information concerning the arrival of
the vessels at the next harbour and instruct it to pass on the information
to the office for port affairs, harbour section and other relevant units
at the next harbour. In case of failure to pass on the information in
time, China Ocean Shipping Agency or China National Foreign Trade
Transportation Corporation shall circulate notices to criticize their
respective shipping agent companies.
4. The monthly plan concerning the arrival of vessels and goods which has
been balanced by the Ministry of Communications, the Ministry of Railways
and the Ministry of Foreign Economic Relations and Trade shall be issued
by the Ministry of Communications, with copies sent to the Transportation
Bureaus of the other two ministries and the Office of the Leading Group
for Port Affairs of the State Council. After receiving monthly plans from
the Ministry of Communications, the various harbour sections shall
promptly send copies to the local offices for port affairs, railway
stations and foreign trade transportation companies. Local offices for
port affairs shall take the monthly plans from the Ministry of
Communications as the basis for conducting supervision and checks and
imposing fines on unplanned transportation. The monthly railway plans for
loading and unloading goods at harbours shall be carried out according to
the existing procedures.
5. The monthly transport plan is the guarantee for carrying out the yearly
transport plan. All the harbours, railway departments and owners (agents)
must undertake their respective responsibilities in carrying out the
balanced monthly plans.
(1) Planned vessels must not go beyond the month due to waiting to be
loaded and unloaded. The Ministry of Communications should take this as
one of the main standards in assessing the harbours' performance and shall
carry out regular checks. If planned vessels cannot be loaded or unloaded
within the prescribed period because of the harbours' responsibility, the
Ministry of Communications shall circulate notices of criticism. If such
cases are caused by foreign trade transport, the Ministry of Foreign
Economic Relations and Trade shall circulate notices of criticism.
(2) It is necessary to ensure the fulfilment of the railway monthly
transport plan. If the plan has not been fulfilled because of the
responsibility of the railway department, the competent department for the
railways shall circulate notices of criticism.
(3) For those materials which do not have reasonable directions of
transportation, the railways shall only transport amounts within the quota
(less than 500 ton for general goods; less than 1,000 ton for bulk cargo).
In special cases, the approval of the competent department in the Ministry
of Railways should be obtained; otherwise, the owners shall bear the
economic losses.
(4) The bilateral and multilateral economic agreements signed among the
various relevant units at the ports are a necessary measure to bring into
full play the initiative of all the parties and speed up the turnover of
vehicle, vessels and goods. The various offices for port affairs must do a
good job in this respect.
6. In order to ensure the berth, loading and unloading of planned vessels,
it is necessary to strictly control the number of temporary agreements for
sending back single vessels quickly. Such agreements must not be signed
for vessels outside the plans. All the harbours must strictly implement
the Provisions Concerning Administration of Loading and Unloading for
Foreign Trade Vessels at Chinese Harbours issued by the Ministry of
Communications.
7. The provisions concerning fines in the Stipulations and these
Additional Stipulations shall apply to the eight harbours of Dalian,
Qinhuangdao, Tianjin, Qingdao, Lianyungang, Shanghai, Huangpu and
Zhanjiang.
8. These Additional Stipulations shall go into effect as of July 1, 1986.
国家税务总局转发财政部《关于事业单位新的会计制度衔接问题的通知》的通知
国家税务总局
国家税务总局转发财政部《关于事业单位新的会计制度衔接问题的通知》的通知
各省、自治区、直辖市和计划单列市国家税务局，扬州培训中心、长春税务学院：
现将财政部印发的《关于事业单位新的会计制度衔接问题的通知》（财预字〔1997〕352号）转发给你们，请认真贯彻执行。国家税务局系统的事业单位，可以参加当地财政等部门组织的会计制度培训，国家税务总局不组织《事业单位会计制度》及财务规则的培训。
1997年10月17日 财预字〔1997〕352号
国务院各部、委、直属机构，各省、自治区、直辖市、市财政厅（局）：
根据财政部1997年7月17日发布的《事业单位会计制度》规定，《事业单位会计制度》自1998年1月1日起开始执行，事业单位原执行的《事业单位预算会计制度》同时废止。为实现新旧会计制度的平稳过渡，保证新制度的顺利实施，现将有关事业单位会计新旧账务衔接问题做如下规定：
一、账务衔接的原则为1997年年终结账采用按原制度办理年终转账和结清旧账，按新制度记入新账的办法。
各事业单位会计处理1997年会计事项时，仍按原制度规定办理。年终前应先按原制度规定办理年终转账，并编制出年终转账后的“资金活动情况表”。
二、根据年终转账后的“资金活动情况表”，结合账簿记录编制年终转账后的“资产负债表”。原采用不同分类形式的事业单位有关科目内容调整如下：
（一）全额单位科目调整
1、货币资金的结转
将原“经费现金”、“库存现金”科目余额合并转入新制度中的“现金”科目。
将原“经费存款”、“其他存款”科目余额合并转入“银行存款”总账科目，总账科目下可按资金的种类分设明细科目。
将原“有价证券（预算内）”、“有价证券（预算外）”合并转入“对外投资”科目。
2、往来款项的结转
将原“经费暂存”、“暂存款”科目余额中属于往来性质的款项根据其具体内容加以区分，按《事业单位会计制度》中有关科目的核算内容说明分别转入“应付账款”、“预收账款”、“其他应付款”等科目。
将原“合同预收款”科目余额转入“预收账款”科目。
将原“借入款”科目余额转入“借入款项”科目。
将原“经费暂付”、“暂付款”、“借出款”科目余额中属于往来性质的款项根据其具体内容加以区分，按《事业单位会计制度》中有关科目的核算内容说明分别转入“应收账款”、“预付账款”、“其他应收款”等科目。
将原“合同预付款”科目余额转入“预付账款”科目。
将原“应返还限额”科目余额转入“其他应收款”科目。
3、其他资产的结转
将原“经费材料”、“库存材料”科目余额合并转入“材料”科目。
将原“固定资产”、“固定资产基金”科目余额分别转入“固定资产”“固定基金”科目。
将原“借出款”科目余额中属于对外投资性的资金转入“对外投资”科目。
4、收入支出的结转
将原“拨入经费”科目余额中属于1997年度的累计拨入经费余额（含1997年经费余额）与“拨出经费”科目中拨付所属单位1997年度的累计拨出经费（含1997年部分）相抵消后的差额转入“事业基金”科目。
将原“拨入经费”（或“经费暂存”）科目余额中属于预拨1998年度的经费转入“财政补助收入”科目。凡是预收拨入下年度经费通过“经费暂存”科目反映的，应将其转入“财政补助收入”科目。在“资产负债表”中，将预先拨入的1998年度经费反映在“预收下年补助”栏。
将原“拨出经费”（或“经费暂付”）科目余额中属于预拨所属单位1998年度的经费转入“拨出经费”科目。在“资产负债表”中，将预拨下级单位1998年度经费反映在“预拨下年经费”栏中。
将原“结余”、“下级上缴收入”、“服务收入”科目余额全数转入“事业基金”科目。其中，“下级上缴收入”采用转入原“预算外收入”的单位，不再重复结转。
5、其他科目的结转
将原“应缴预算收入”、“应缴财政专户款”科目余额相应转入“应缴预算款”、“应缴财政专户款”科目。
将原“拨入专项资金”、“拨出专项资金”、“专项资金支出”科目余额分别转入“拨入专款”、“拨出专款”、“专款支出”科目。
在“资产负债表”中，将“拨入专款”与汇总所属的“专款支出”之差列入“专款结余”栏中。
将原“经费包干结余”科目中的“事业发展基金”转入“事业基金”科目；将原“经费包干结余”科目中的“职工福利奖励基金”转入“专用基金”科目。
将原“专用基金收入”科目余额中属于“事业发展基金”的部分转入“事业基金”科目，其余全数转入“专用基金”科目及相对应的明细科目中。
将原“住房基金结余”科目余额全数转入“专用基金”总账科目，并记入相应明细科目。
将原“个人住房资金”、“缴存公积金”科目余额及相应的结存资金转入单位设置的辅助登记簿。
将原“事业专项周转金”科目余额转入“事业基金”科目。
（二）差额和自收自支单位科目调整
1、货币资金的结转
将原“银行存款”、“库存现金”科目余额相应转入“银行存款”、“现金”科目。
2、往来款项的结转
将原“暂存款”科目余额根据具体内容加以区分，按《事业单位会计制度》中有关科目的核算内容说明分别转入“应付账款”、“预收账款”、“其他应付款”等科目。
将原“合同预收款”科目余额转入“预收账款”科目。
将原“借入款”科目余额全数转入“借入款项”。
将原“暂付款”、“借出款”科目余额中属于往来性质的款项根据其具体内容加以区分，按《事业单位会计制度》中有关科目的核算内容说明分别转入“应收账款”、“预付账款”、“其他应收款”等科目。
将原“合同预付款”科目余额转入“预付账款”科目。
3、其他资产的结转
将原“折旧”科目余额收方累计余额转入原“固定资产基金”科目收方，结转后，再将原“固定资产基金”科目最终余额全数转入“固定基金”科目。
属于小规模纳税人的单位，应将原“库存材料”科目余额全数转入“材料”科目；属于一般纳税人的单位，应将原“库存材料”中属于自用的部分，转入“材料”科目；属于用于经营销售活动的材料，凡是材料采购发票上注有增值税额的应按不含税价格转入“材料”科目，属于增值税部分转入“应交税金”。原记录不全，不能详细区分的，可全部转入“材料”科目。
将原“固定资产”、“产成品”科目余额相应转入新“固定资产”和“产成品”科目。
将原“借出款”科目中属于对外投资性的资金转入“对外投资”科目。
将原“有价证券”科目余额转入“对外投资”科目。
4、其他科目的结转
将原“专项基金收入”科目余额中的“事业发展基金”转入“事业基金”科目；其余全数转入“专用基金”科目及相对应的明细科目。
将收到上级财政部门或主管部门预拨1998年度的差额补助费转入“财政补助收入”科目，在“资产负债表”中反映在“预收下年补助”栏内。
将原“拨入专项资金”、“拨出专项资金”、“专项资金支出”科目余额相应转入“拨入专款”、“拨出专款”、“专款支出”科目。在“资产负债表”中，将“拨入专款”与汇总所属的“专款支出”之差列入“专款结余”栏中。
将原“结余”（差额单位）或“收益”（自收自支单位）科目余额全额全数转入“事业基金”科目。
将原“事业储备周转金”、“下级上缴收入”科目余额全数转入“事业基金”科目。其中，“下级上缴收入”采用转入原“其他支出”处理方法的，不再重复结转。
将原“产品成本”科目余额转入“成本费用”。在“资产负债表”中，反映在“在产品成本”栏中。
住房基金相关科目的调整，比照本办法“（一）5”的处理办法办理。
三、转账后的“资金负债表”经试算平衡后，即可据以办理记入新账。
四、事业单位备查登记簿中登记的单位所收到的各种商业汇票和单位开出、承兑的商业汇票在新年度开始后，一并整理并做账务处理。
附件：1、事业单位新旧会计科目余额衔接表（略）
2、资产负债表（结账后）（略）
