Notice on the proportion of special funds drawn from provincial institutions This paper shares the document Cai Yuxingzi [1998]57. Provincial institutions: In order to implement the Financial Rules of Institutions and strengthen the management of special funds of institutions, the withdrawal ratio (standard) of employee welfare fund, repair fund and medical fund in provincial institutions is hereby notified as follows: 1. withdrawal ratio of repair fund (1) The withdrawal ratio of repair fund in scientific institutions is 65,438+0. Units that have not implemented internal cost accounting shall be drawn at 1% ~ 5% of their business income in the current year, and 50% shall be allocated for repair and equipment purchase respectively. 2. Research rooms, business departments, production business departments and individual scientific research projects (projects) and products with internal cost accounting within units and units, and scientific research projects (projects) with internal cost accounting, where the purchase fee of instruments and equipment has been included in one time, the repair and purchase fund will not be withdrawn before the end of this project (project); For projects (projects) that use instruments and equipment but do not bear the purchase cost of instruments and equipment, 3% ~ 5% of the repair and purchase fund shall be accrued according to the original value of the instruments and equipment used, and shall be charged in the equipment purchase cost. For buildings in use, the repair purchase fund shall be accrued according to 1% ~ 2% of the original purchase and construction value, and shall be charged in the repair fee. 3. For large-scale industries and other qualified scientific research institutions, the depreciation of fixed assets in use is generally made by enterprises, and the repair and purchase fund extracted from instruments and equipment in use is charged in the equipment purchase fee and extracted from buildings in use.

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