Article 1 These Provisions are formulated in order to coordinate the reform of the wage system for employees of public institutions, strengthen the financial management of public institutions, rationally organize economic income, effectively use funds and promote the development of public institutions. Article 2 If a public institution implements enterprise management and can stand on its own feet economically, the financial department will no longer allocate funds for the public institution, implement the relevant state regulations on enterprises, conduct independent accounting and be responsible for its own profits and losses.

(a) according to the provisions of the state, the net profit after tax shall be established as a career development fund, employee welfare fund, employee incentive fund and reserve fund. Among them, the proportion of career development fund is not less than 50%, the proportion of employee welfare fund is not higher than 20%, the proportion of employee incentive fund is not higher than 25%, and the proportion of reserve fund is about 5%. The situation of each institution is different, and the proportion of the four funds may be different, which shall be approved by the competent department in conjunction with the financial department.

(2) Pay taxes in accordance with state regulations. Institutions that have difficulties in paying taxes shall be granted tax reduction or exemption in accordance with the provisions of the tax law with the approval of the tax authorities.

(3) 1985 In the wage system reform, the self-funded wage reform was carried out in accordance with the wage standards stipulated by the state and provinces, autonomous regions and municipalities directly under the Central Government and the approved capital increase index, and should be decoupled from the wage adjustment of state organs and institutions in the future.

(four) in accordance with the provisions of the state, the establishment of fixed assets depreciation and major repair fund system, the fund withdrawal ratio shall be approved by the competent department in conjunction with the financial department. It is necessary to strengthen cost management and economic responsibility system. All charging standards should be subject to the management and supervision of the national price department. Article 3 The funds needed by institutions that are unable to stand on their own feet economically or completely shall, in principle, still be implemented according to the current provisions of the state, and the financial department shall allocate funds according to the business plans and tasks of the institutions.

(a) for institutions that can gradually implement enterprise management, independent accounting and self-financing, subsidies for business expenses should be reduced year by year, so that they can achieve economic self-reliance within the time limit prescribed by the competent department in conjunction with the financial department. Before its economic independence, its economic income can be retained to offset part of the budget.

(two) full budget management institutions with economic income shall be approved by the competent department in conjunction with the financial department.

(three) for institutions that implement the budget management of economic income difference, the measures of approved income, fixed subsidy, increasing income and reducing expenditure and reducing cost overruns shall be implemented.

(4) For institutions with no economic income, the Ministry of Finance allocates funds to implement the lump sum budget quota method, and the balance is retained, and the cost overruns are not covered.

(5) The above-mentioned units shall establish career development funds, employee welfare funds and employee incentive funds by increasing income and reducing expenditure, and the specific proportion shall be approved by the competent department in conjunction with the financial department.

(VI) Institutions with economic income, 1985, carried out wage reform, and the funds needed to increase wages were borne by the units themselves according to the wage system reform plan for staff of state organs and institutions.

Bear all or part of it. How much to bear at one's own expense shall be approved by the financial department in conjunction with the competent department according to the specific circumstances. Fourth institutions at their own expense wage reform and bonuses, should be spent in the unit staff incentive fund. If the bonus exceeds the limit set by the state, the bonus tax shall be paid according to law. Article 5 All kinds of allowances, subsidies and labor insurance benefits issued by public institutions to employees shall be implemented in accordance with state regulations, and public institutions shall not make their own regulations. Article 6 A public institution shall, in accordance with the provisions of the State, open a special account for wage funds in a bank, and accept the supervision and inspection by the bank on its wages and the use of funds. Article 7 Measures for the financial management of various institutions and measures for the management of extra-budgetary funds shall be formulated by the competent department in conjunction with the financial department. Article 8 The Ministry of Finance shall be responsible for the interpretation of these Provisions. Article 9 These Provisions shall come into force as of 1985.