Source:
1. When the village-level collective economic organization raises funds, the actual contribution of the investor exceeds the agreed contribution ratio.
2. Village collective economic organizations are free?
Accept assets and special funds donated by relevant departments. Land expropriation compensation fees levied by rural collective economic organizations and the amount of funds that can be used for auction of barren hills, slopes, beaches and wasteland.
4 village collective economic organizations use the fund balance of "one thing, one discussion" to increase the accumulation of public funds.
5. When village-level collective economic organizations invest in foreign countries in the form of fixed assets, the transaction price of both parties is higher than the net book value difference.
6 community funds by the village collective economic organizations in accordance with the provisions from the income.
Use:
The public welfare fund is a special fund for expanding reproduction, undertaking commercial risks and building public welfare facilities such as collective culture, welfare and health.
Extended data:
How to register provident fund:
First, this account of the village collective economic organizations extracted from income and obtained from other sources of public welfare funds.
Two, from the proceeds to extract the public welfare fund, debit the "income distribution" subjects, credited to the subject. Received should be included in the public welfare fund of land acquisition compensation and auction barren hills, wasteland, barren water, wasteland and other use rights of the price, or received from other sources of public welfare funds for public welfare funds, debit "bank deposits" subjects, credited to the subject. When receiving the donated assets, debit the subjects such as "bank deposit", "inventory materials" and "fixed assets" and credit the subjects.
Third, according to the relevant provisions of the state, after approval according to the prescribed procedures, when the public welfare fund of the reserve fund turns into capital, makes up for the shortage of welfare funds or makes up for losses, it shall be debited to the account and credited to the account of "capital", "welfare funds payable" or "income distribution".
Four, the final credit balance of this course, reflecting the current accounts of the village collective economic organizations.