| 1. | Statutory public welfare fund mainland china
法定公益金中国内地 |
| 2. | All necessary expenses are drawn from the public welfare funds
所有必要的费用都从公益金中支出。 |
| 3. | Withdrawal legal public welfare funds
提取法定公益金 |
| 4. | In connection with this situation , in october 17 , 2005 , the amendments of the company ordinance deleted the original stipulation of the statutory public welfare fund
因为会计相关法规和《公司法》的规定,法定公益金存在了十几年的时间,为什么新法规会取消计提法定公益金的规定 |
| 5. | In reserve fund , public welfare fund and undistributed profit in the joint stock enterprise , the corresponding portion held by the state or state - owned enterprise to its investment
（二）股份制企业的公积金、公益金和未分配利润中，国家或者国有企业按照投资比例所占有的相应份额。 |
| 6. | In this transformation process , the statutory public welfare fund was established as a transitional arrangement , and it was drawn as a certain percentage from the net profits
在这种转变的过程中,法定公益金作为一项过渡性的制度安排被确立下来。法定公益金是从净利润中以一定的比例提取,其用途是用于职工集体福利。 |
| 7. | Meanwhile , the original company ordinance states that when the company distributes the after - tax profits , it should draw from the profits by 5 % to 10 % to the statutory public welfare fund
原《公司法》第一百七十七条规定: “公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金,并提取利润的百分之五至百分之十列入公司法定公益金。 ” |
| 8. | Increased capital fund that is invested by the state - owned enterprise by way of transfer of profit after tax in accordance with state regulations , and the surplus from accumulated fund , public welfare fund and undistributed profit that are drawn from the profit after tax .
（二）国有企业在税后利润中按照国家规定划转而增加的资本金，从税后利润中提取的盈余公积金、公益金、未分配利润等。 |
| 9. | And the ordinance also explains the statutory public welfare fund should be used for the staffs ’ collective welfare . these two important regulations make each enterprise brings the statutory public welfare fund into their accounting system for several years
这两项重要的法规从制度上规定了法定公益金提取的强制性,使得在十几年的时间里各个企业都在自己的会计核算体系中给了法定公益金一席之地。 |
| 10. | Along with the reform of the housing system and the reform of the enterprises running social functions , the statutory public welfare fund " s original statutory purpose ? use for the staffs ’ collective welfare facilities has lost real meaning , thereby it causes a lot of statutory public welfare fund becomes as a form without substance
随着我国住房制度改革和企业分离办社会职能改革的进行,法定公益金的原有用途? ?兴办集体福利设施已经失去了实质的意义,进而引起大量的法定公益金闲置挂账,成为了没有实质的形式。 |
