按照财政部(90)财综字第64号文件规定,凡补充信用周转的资金,免征能源交通基金和预算调节基金(下称两金),其余部分按扣除当年用于业务费用后的余额计征两金。实际工作中,部分市县由于在帐户上以“盈余”来核算占用费收支,且历年结转,这样,按规定应免征的部分也照征了两金。因此,建议各级财政部门尽快完善财政信用资金核算的会计制度,避免因帐户不健全等带来损失。 According to the Ministry of Finance (90) Cai Zizi Document No. 64, all funds for credit extension are exempted from the energy transportation fund and the budget adjustment fund (hereinafter referred to as the two funds), and the balance is deducted from the balance of the current year for business expenses Calculate the two gold. In actual work, some cities and counties account for fees and charges due to “Surplus ” in their accounts and carry them over the years, so that the two exempted parts are also collected according to the regulations. Therefore, it is suggested that the financial departments at all levels should improve the accounting system of financial credit funds accounting as soon as possible so as to avoid losses caused by unsound accounts.