According to the provisions of the Notice, during the period of enterprise closure, regular employees' basic salary and non-staple food price subsidies will be paid. Should be dismissed, should also receive basic salary and non-staple food price subsidies before dismissal; For those who have worked in this unit for many years and have difficulties in life, they may be given a small amount of one-time subsidy at their discretion when they are dismissed, which generally does not exceed their three-month basic salary.

2. Basic salary, non-staple food price subsidies, welfare medical expenses, staff training fees, wages of full-time cadres of grass-roots trade unions and other necessary expenses, travel expenses and one-time small subsidies of dismissed personnel, equipment maintenance and repair fees and necessary management fees are all used to pay for the closure of enterprises.

3. Retirement expenses and resignation expenses of retired and resigned employees of closed enterprises are also the expenses for cleaning up and maintaining closed enterprises during the clean-up period. After the liquidation and cancellation of the enterprise, the competent department of the enterprise shall report it to the finance department at the same level for examination and approval, and then withdraw it from the library in the corresponding enterprise income accounts at all levels.

4. The cleaning and maintenance fee of the shut-down enterprise shall be compiled on a monthly basis, reported to the competent department of the enterprise and the financial department at the same level for examination and approval, and spent according to the approved plan.

5. Close the source of funds for enterprise cleaning and maintenance fees, and solve it from the original bank deposits, cash balances, income from handling property and materials, income from cleaning up creditor's rights and income from organizing employees to engage in productive labor. According to the affiliation of the enterprise, the insufficient part shall be examined and approved by the financial department at the same level, and shall be returned to the library in the corresponding enterprise income account of the budgets at all levels.

Second, the closed enterprise should conduct a comprehensive inventory of all property and materials, including factories, buildings, machinery and equipment, raw materials, fuels, appliances, bank deposits and cash balances, and make an inventory. These properties and materials shall be properly kept by designated personnel. Shall not conceal, transfer or misappropriate. No unit or individual may misappropriate it. In case of violation, economic responsibility and legal responsibility shall be investigated.

All the fixed assets and materials of closed enterprises, and all those that are not needed by enterprises that have stopped production, should be actively dealt with. Fixed assets should be allocated with compensation in principle; Current assets should be priced according to quality, and the price should be charged.

Three, the creditor's rights and debts of the closed enterprise should be clearly checked and cleared within a time limit.

Both creditor's rights and creditor's rights are state-owned closed enterprises, which really have no repayment ability and cannot be paid off within the time limit. After obtaining the other party's certificate and reporting it to the competent department and the financial department at the same level for approval, it can be treated as a bad debt and written off by both parties. The debts owed by collectively owned units and individual employees shall be returned by the owed units and borrowers. If you don't pay for it for a while, you can make a repayment plan and return it by stages.

If it is really difficult to pay taxes, profits and depreciation expenses owed by the closed enterprise, it may be exempted after examination and approval by the financial and tax departments at the same level.

Four, shut down enterprises will stop drawing basic depreciation funds, major repair funds, enterprise funds, profit retention funds, and stop distribution.