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国务院国发[1982]150号文件《国务院关于报废、降价处理库存积压物资和防止新积压的几项规定》,省政府已翻印下发。为了贯彻国务院文件精神,现结合我省的具体情况,制定如下补充规定,望一并按照执行。一、报废、降价的范围,包括关停企业、全民所有制预算外企事业单位、建设单位和施工企业。二、一九八○年清产核资时,生产企业由于受到国家核定的流动资产损失指标限制,没作处理的待处理财产损失,在这次清理时,经过复查核实,可按一九八一年度财务决算所列的待处理财产损失数,分别不同情况,进行处理。即:属于企业盘亏损失,
State Department issued Guo Fa [1982] No. 150 document, “State Council on scrapped, cut prices to deal with inventory backlog of materials and to prevent the backlog of a few provisions,” the provincial government has issued a copy. In order to implement the documentary spirit of the State Council, we hereby formulate the following supplementary provisions in the light of the specific conditions of our province and hopefully implement them in accordance with the spirit of the document of the State Council. First, the scope of scrapping, price cuts, including shutting down enterprises, the whole people’s extra-budgetary enterprises, construction units and construction enterprises. II. In the case of liquidation of capital verification in 1980, due to the restriction of the index of liquid assets loss approved by the state, the loss of pending property that has not been disposed of by the manufacturing enterprise at the time of this liquidation is reviewed and verified, The number of property losses to be disposed listed in the annual financial statements shall be dealt with in different circumstances respectively. That is: losses belonging to business losses,