规定已久的企业固定资产修理费,历来是分为两种类型处理,即大修按折旧率提取;中小修按实际支出进入成本费用。多年来的实践证明,这种同一个费用规定了两种处理办法的制度(以下称“一费两制”),客观上直接关系到国家和集体利益分配问题,为企业挤占国家利益留下了难以堵塞的缺口。一、从“一费两制”的弊端来看,立“统提分用”的必要性 Stipulated long-established fixed costs of fixed assets, has always been divided into two types of treatment, that is, overhaul extraction rate of depreciation; small repair according to the actual cost of access to costs. Practice over the years has proved that this same fee provides for a system of two approaches (hereinafter referred to as “one-fee-one system”), which objectively directly affects the distribution of state and collective interests and leaves behind the enterprise’s occupation of national interests Hard to block the gap. First, from the drawbacks of “one fee and two systems”, it is necessary to establish “unified use and separate utilization”