专款专用是专用基金管理的一项原则。企业自身所形成的或主管部门拨入具有专门用途的资金,如企业留利基金,更新改造基金、大修理基金、福利基金、统筹退休基金都要按照专款专用的原则使用。专款专用的原则是:(1)要在银行专户储存,先存后用,并接受银行的监督。(2)要明确划分各种专用基金的使用范围和与业务经营资金的界限,不得相互挪用。(3) 专用基金工程所需要的专用材料、物资应单独储备,分别核算。(4) 专用基金的各种应收应付要分别记帐,及时结算。
... 经济金融术语汉英对照表Z(2) 专款专用 use of funds as ear-marked 转贷 on-lending ...
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Problems always appear when environmental taxes are applied. This paper discusses four of these: the difficulty of establishing the tax rate, the problem of embarked tax, the double-dividend problem, and the environmental tax’s impact on competitiveness.
对于生态税在实际应用中可能出现的问题,本文主要分析了以下四个方面:税率难以确定、生态税收收入是否应专款专用、生态税是否能实现双重红利、及生态税对竞争力的影响。
参考来源 - 关于建立我国生态税的探讨·2,447,543篇论文数据,部分数据来源于NoteExpress
森林生态效益补偿基金必须专款专用,不得挪作他用。
The compensation fund for the benefit of the forest ecology shall be used for no other than the said purposes.
失业保险基金专款专用,不得挪作他用,不得用于平衡财政收支。
Unemployment insurance funds shall be used for their specific purposes, and may not be misused for other purposes or used to balance financial expenses and receipts.
社保基金被视为退休职工的“养命钱”必须专款专用,不可乱动。
Social security fund is regarded as the "lifeline" of the retirees and should not be diverted for other purposes.
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