财政部关于外商投资企业中方职工住房制度改革中有关财务处理问题
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财企[2001]647号 CaiQi [2001] No.647 October 24, 2001 The departments (bureaus) of finance of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan: In order that enterprises with foreign investment may better carry out the essence of the Circular on How to Deal with Relevant Issues in the Reform of Housing System for Employees of the Chinese Parties in Enterprises with Foreign Investment (CaiQiZi [2000] No.295) and the Supplementary Circular on How to Deal with Relevant Issues in the Reform of Housing System for Employees of the Chinese Parties in Enterprises with Foreign Investment (CaiQZi [2000] No.878), in accordance with the laws and regulations related to foreign investment of the State and in light of the characteristics of enterprises with foreign investment and the needs of administration, relevant measures for the handling of financial issues in the reform of housing system for employees of the Chinese parties in enterprises with foreign investment are hereby notified as follows: 1. On the handlings of the balance of housing circulating funds for employees of the Chinese parties in enterprises with foreign investment, enterprises with foreign investment shall no longer apply the management system of housing funds for employees of the Chinese parties and housing circulating funds for employees of the Chinese parties, and the balance of housing circulating funds for employees of the Chinese parities in enterprises with foreign investment shall, according to the relevant amount stated in the enterprise accounting statements of year 2000 which are audited and affirmed by certified public accountants, all be transferred to and showed on the accounts of the Chinese parties to the joint ventures and shall not be handled until the liquidation of the enterprises. 2. On the liquidation and disposition of the properties and facilities purchased by using the housing circulating funds According to the relevant provisions of the Circular on Printing and Distributing the Supplementary Provisions on the Implementation of New Enterprise Financial System by Enterprises with Foreign Investment of the Ministry of Finance (CaiGongZi [1993] No.474) and the Circular on the Relevant Provisions on the Financial Management of Liquidation of Enterprises with Foreign Investment of the Ministry of Finance (CaiGongZi [1995] No.222), in the liquidation of enterprises with foreign investment, the properties and facilities purchased by using the housing circulating funds shall not be taken as the liquidation properties of the enterprises. After an enterprise finishes the liquidation, the surplus housing circulating funds for employees of the Chinese party and the properties and facilities purchased by using the said circulating funds shall be handed over to the receiving Chinese unit, or shall be turned over to the financial department after being converted into cash if can't be handed over to the receiving unit. 3. On the succession of financial policies of the enterprises with foreign investment in the future From January 1, 2001, enterprises with foreign investment (including newly established enterprises with foreign investment) shall draw and pay the housing accumulation funds for the employees according to the Regulations on the Administration of Housing Accumulation Funds after applying the policies of monetary housing distribution, and may no longer draw the housing subsidy funds for employees of the Chinese party from the costs, and the relevant financial handlings shall be subject to the uniform financial system of the State. 4. This Circular shall enter into force on January1, 2001, in case any other provision is inconsistent with this Circular, this Circular shall prevail. |
