財會〔2020〕23號
中國各(ge)省(sheng)、村民自冶區(qu)、副(fu)省(sheng)級城(cheng)市、計劃(hua)書單列(lie)市財(cai)務支出(chu)廳(局)、交(jiao)通(tong)管理管理運送廳(局、委),新疆(jiang)省(shengᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚ)出(chu)產規劃(hua)建設(she)兵團財(cai)務支出(chu)局、交(jiao)通(t🍒ong)管理管理運送局:
為了確保政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準(zhun)(zhun)則制度(du)在交通(tong)運輸(shu)領(ling)域全面有(you)效(xiao)實施(shi),根據《政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準(zhun)(zhun)則——基本(ben)準(zhun)(zhun)則》(財政(zheng)部令(ling)第(di)78號(hao)(hao))、《政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準(zhun)(zhun)則第(di)5號(hao)(hao)——公共(gong)(gong)基礎(chu)設施(shi)》(財會(hui)(hui)(hui)〔2017〕11號(hao)(hao))、《政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準(zhun)(zhun)則第(di)10號(hao)(hao)——政(zheng)府(fu)(fu)和(he)社會(hui)(hui)(hui)資本(ben)合(he)作(zuo)項目(mu)合(he)同》(財會(hui)(hui)(hui)〔2019〕23號(hao)(hao))和(he)《關于進一(yi)步做好(hao)政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準(zhun)♔(zhun)則制度(du)新舊銜接和(he)加強(qiang)行政(zheng)事業單位資產核算的通(tong)知》(財會(hui)(hui)(hui)〔2018〕34號(hao)(hao))等(deng)規定(ding),結(jie)合(he)交通(tong)運輸(shu)行業實際,🌳現就進一(yi)步加強(qiang)公路水路公共(gong)(gong)基礎(chu)設施(shi)政(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)核算有(you)關事項通(tong)知如下(xia):
一(yi)、總體設計規(gui)范
國(guo)(guo)道水路公眾(zhong)(zhong)(zhong)服(fu)務(wu)(wu)(wu)(wu)的(de)🍰(de)(de)知(zhi)(zhi)識(shi)理(li)(li)論知(zhi)(zhi)識(shi)公眾(zhong)(zhong)(zhong)安全(quan)(quan)(quan)油煙(yan)凈化(hua)器設備(bei)是現(xian)(xian)鎮(zhen)現(xian)(xian)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)基金(jin)(jin)的(de)(de)(de)極(ji)(ji)為(wei)(wei)極(ji)(ji)為(wei)(wei)重(zhong)要(yao)(yao)構成大部(bu)(bu)分。地理(li)(li)學(xue)合理(li)(li)安排判斷、測量、信息和申請書(shu)國(guo)(guo)道水路公眾(zhong)(zhong)(zhong)服(fu)務(wu)(wu)(wu)(wu)的(de)(de)(de)知(zhi)(zhi)識(shi)理(li)(li)論知(zhi)(zhi)識(shi)公眾(zhong)(zhong)(zhong)安全(quan)(quan)(quan)油煙(yan)凈化(hua)器設備(bei)基金(jin)(jin),對建立聯(lian)系(xi)明確職責(ze)遭受制(zhi)的(de)(de)(de)現(xian)(xian)鎮(zhen)現(xian)(xian)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)一體(ti)化(hua)財務(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)(yuan)(yuan)部(bu)(bu)人(ren)(ren)員(yuan)(yuan)(yuan)申請書(shu)考(kao)核機制(zhi),使國(guo)(guo)道水路公眾(zhong)(zhong)(zhong)服(fu)務(wu)(wu)(wu)(wu)的(de)(de)(de)知(zhi)(zhi)識(shi)理(li)(li)論知(zhi🀅)(zhi)識(shi)公眾(zhong)(zhong)(zhong)安全(quan)(quan)(quan)油煙(yan)凈化(hua)器設備(bei)更(geng)優(you)質服(fu)務(wu)(wu)(wu)(wu)的(de)(de)(de)提(ti)升、謀福利人(ren)(ren)艮(gen)兼具極(ji)(ji)為(wei)(wei)極(ji)(ji)為(wei)(wei)重(zhong)要(yao)(yao)真正意義(yi)。不得不堅持(chi)以習(xi)近平總書(shu)記新(xin)當代中華(hua)杭(hang)州(zhou)特色社會(hui)存在(zai)理(li)(li)性主義(yi)心理(li)(li)為(wei)(wei)指導性,死(si)死(si)地重(zhong)點圍繞明確職責(ze)遭受制(zhi)現(xian)(xian)鎮(zhen)現(xian)(xian)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)一體(ti)化(hua)財務(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)(yuan)(yuan)部(bu)(bu)人(ren)(ren)員(yuan)(yuan)(yuan)申請書(shu)考(kao)核機制(zhi)改革方案(an)的(de)(de)(de)總體(ti)經濟階(jie)段目標和釣魚(yu)任務(wu)(wu)(wu)(wu),過硬深入推進(jin)國(guo)(guo)道水路公眾(zhong)(zhong)(zhong)服(fu)務(wu)(wu)(wu)(wu)的(de)(de)(de)知(zhi)(zhi)識(shi)理(li)(li)論知(zhi)(zhi)識(shi)公眾(zhong)(zhong)(zhong)安全(quan)(quan)(quan)油煙(yan)凈化(hua)器設備(bei)人(ren)(ren)工統(tong)計,新(xin)一輪發生變化(hua)國(guo)(guo)道水路基金(jin)(jin)“身家”,增強現(xian)(xian)鎮(zhen)現(xian)(xian)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)財務(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)(yuan)(yuan)部(bu)(bu)人(ren)(ren)員(yuan)(yuan)(yuan)申請書(shu)和行(xing)(xing)政(zheng)(zheng)性事業上性國(guo)(guo)家基金(jin)(jin)申請書(shu)的(de)(de)(de)統(tong)計知(zhi)(zhi)識(shi)理(li)(li)論知(zhi)(zhi)識(shi),為(wei)(wei)快(kuai)速增長基礎理(li)(li)論建設交通銀行(xing)(xing)銀行(xing)(xing)世界強國(guo)(guo),助(zhu)推交通銀行(xing)(xing)銀行(xing)(xing)物流運輸管(guan)治組(zu)織體(ti)制(zhi)和管(guan)治專業能力(li)現(xian)(xian)代化(hua)出示知(zhi)(zhi)識(shi)理(li)(li)論知(zhi)(zhi)識(shi)有(you)效保障。
二(er)、針對鐵路(lu)橋水(shui)路(💞lu)公用基(ji)本(ben)條件服務設(she)施當然(ran)認
(一)鐵路水(shui)路公用根(gen)基(ji)設(she)備的界(jie)定
本通知(zhi)書(shu)所稱(cheng)的(de)鐵(tie)路(lu)橋水路(lu)共同條件安(an)全設備,應是派出機關農村公路(lu)網搬運(yun)經理科室為符(fu)合的(de)社會共同農村公路(lu)網搬運(yun)所需所掌(zhang)控的(de)鐵(tie𓂃)路(lu)橋、搬運(yun)站場、航運(yunꦉ)、海港口、輪(lun)渡還有(you)其一起安(an)全設備等(deng)有(you)形化財產。
獨立于公(gong)路(lu)水路(lu)公(gong)共基礎設(she)施(shi)、不(bu)構成公(gong)路(lu)水路(lu)公(gong)𝔉共基礎設(she)施(shi)使用不(bu)可缺少組成部分的管理(li)(li)用房(fang)屋(wu)構筑物、設(she)備、車輛、船舶,不(bu)對(dui)社會(hui)(hui)公(gong)眾(zhong)開放的公(gong)務(wu)碼頭(tou),不(bu)再提供公(gong)共服務(wu)的公(gong)路(lu)水路(lu)設(she)施(shi),其會(hui)(hui)計核算適用《政府會(hui)(hui)計準則第3號——固定資產》,納入單位(wei)固定資產管理(li)(li)。
(二)一級(ji)公(gong)(gong)路水路公(gong)(gong)用條ও(tiao)件措施(shi)的記賬核心
1.確定記賬主(zhu)體的一(yi)般原則。
地方黨委交通(tong)(tong)線運輸治理(li)(li)系統(🃏tong)經理(li)(li)助理(li)(li)部位應有(you)據一級(ji)鐵路(lu)水路(lu)通(tong)(tong)用基(ji)(ji)本條件(jian)(jian)安全設(she)施(shi)設(she)備治理(li)(li)系統(tong)治理(li)(li)機制,,并按(an)照“誰分擔(dan)治理(li)(li)系統(tong)維護與(yu)保養的(de)責任,由誰記賬(zhang)”的(de)基(ji)(ji)本原則,并融合(he)馬上(shang)分擔ꦡ(dan)之后總支出的(de)責任情況下(xia),適宜確保一級(ji)鐵路(lu)水路(lu)通(tong)(tong)用基(ji)(ji)本條件(jian)(jian)安全設(she)施(shi)設(she)備的(de)記賬(zhang)法律(lv)主(zhu)體(ti)。
相應記賬(zhang)核心公賬(zhang)路(lu)水路(lu)公眾(zhong)基本建筑設施當(dang)然(ran)認應🍌先統籌協調一(yi)樣(yang),確保(bao)安全資金核定不(bu)多次、不(bu)有遺(yi)漏。
2.確定(ding)記賬主體(ti)的(de)有關具體(ti)規定(ding)。
(1)中央委托(tuo)地方承擔(dan)(dan)管🐼理維護職(zhi)責(ze)的(de)公(gong)路水(shui)路公(gong)共(gong)基(ji)礎設(she)施(shi),應當由地方具體承擔(dan)(dan)管理維護職(zhi)責(ze)的(de)交(jiao)通運輸行政事業單位作為記賬主(zhu)體。委托(tuo)方應當設(she)置(zhi)備查(cha)簿進行登記。
(2)對于由企(qi)業舉債形成(cheng)的(de)非收費公(gong)路,相關債務已經由政府承擔的(de),應當及(🦋ji)時(shi)從企(qi)業資(zi)產負債表中剝(bo)離,按上述一般原則確定公(gong)路公(gong)共基(ji)礎設施的(de)記賬(zhang)主體,并(bing)及(ji)時(shi)登記入賬(zhang🌸)。
(3)對于(yu)車(che)輛通(tong)行費(fei)納入政(zheng)府(fu)性(xing)基(ji)金(jin)預算管理且相應(ying)的(de)(de)債(zhai)務由(y💙ou)政(zheng)府(fu)償還(huan)的(de)(de)政(zheng)府(fu)收費(fei)公路(包括存量的(de)(de)政(zheng)府(fu)還(huan)貸公路),由(you)負責編制車(che)輛通(tong)行費(fei)支出預算的(de)(de🔯)交(jiao)通(tong)運輸行政(zheng)事業單位作為記賬主(zhu)體。
(4)對于由企業(ye)(ye)舉(ju)債并(bing)負責償還(huan)的(de)收費公路,采用政(zheng)府(fu)和社(she)會(hui)(hui)資(zi)本合作(zuo)(zuo)(PPP)模(mo)式形成的(de),政(zheng)府(fu)方(fang)應(ying)(ying)當按照(zhao)《政(zheng)府(fu)會(hui)(hui)計(ji)(ji)準(zhun)則第10號——政(zheng)府(fu)和社(she)會(hui)(hui)資(zi)本合作(zuo)(zuo)項(xiang)目(mu)合同》及其(qi)應(ying)(ying)用指南的(de)相(xiang)關規(gui)定(ding)確定(ding)記(ji)賬(zhang)主體;采用建設-運營-移(yi)交(BOT)方(fang)式形成但未納入全(quan)國PPP綜合信(xin)息平臺(tai)項(xiang)目(mu)庫,且(qie)企業(ye)(ye)方(fang)已(yi)按照(zhao)相(xiang)關企業(ye)(ye)會(hui)(hui)計(ji)(ji)準(zhun)則確認(ren)為無形資(zi)產的(de),政(zheng)府(fu)方(fang)應(ying)(ying)當參(can)照(zhao)《政(zheng)府(fu)會(hui)(hui)計(ji)(ji)準(zhun)則第10號——政(zheng)府(fu)和社(she)會(hui)(hui)資(zi)本合作(zuo)(zuo)項(xiang)目(mu)合同》及其(qi)應(ying)(ying)用指南的(de)相(♓xiang)關規(gui)定(ding)確定(ding)記(ji)賬(zhang)主體;除上述情形外且(qie)已(yi)由企業(ye)(ye)方(fang)入賬(zhang)的(de),地方(fang)交通(tong)運輸(shu)主管部門應(ying)(ying)當設置備查(cha)簿進行登記(ji),待后續相(xiang)關規(gui)定(ding)明(ming)確后,再進行調整(zheng)。
(5)對(dui)于天然航道、天然錨(mao)地(di)和無償劃撥的土(tu)地(di),不🍸進行價值核算,無需確認入(ru)賬,對(dui)𒊎其具有管理(li)維護(hu)職責的交通運輸行政事(shi)業單位應當設置備查(cha)簿進行登記。
對于已按(an)財會〔2018〕34號文有關規定(ding)入賬(zhang)的(de)存量公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共(gong)基(ji)礎(chu)設施(shi),其記(ji)(ji)賬(zhang)主體與上述規定(ding)不(bu)一致的(de),應當自2021年1月1日起(qi)根據上述規定(ding)予以調整。記(ji)(ji)賬(zhang)主體按(an)規定(ding)增加公(gong)共(gong)基(ji)礎(chu)設施(sh💯i)的(de),借記(ji)(ji)“公(gong)共(gong)基(ji)礎(chu)設施(shi)”科目(mu),貸記(ji)(ji)“累計盈余(yu)”科目(mu);按(an)規定(ding)減少公(gong)共(gong)基(ji)礎(chu)設施(shi)的(de),做(zuo)相反(fan)的(de)會計分錄。
三(san)、相(xiang)ღ關國道水路(lu)共公基礎(chu)上的設(she)施(🍒shi)的形(xing)成
(三(san))公(gong)ꦫ路(lu)工程水(shui)路(lu)公(gong)眾依據配套(tao)設施(s🍸hi)的(de)組(zu)成部分
鐵路橋(qiao)水路共(gong)公(gong)理(li)論(lun)知(zhi)(zhi)(zhi)識(shi)(shi)知(zhi)(zhi)(zhi)識(shi)(shi)配套設(she)(she)備(bei)(bei)(bei)設(she)(she)備(bei)(bei)(bei)收錄鐵路橋(qiao)共(gong)公(gong)理(li)論(lun)知(zhi)🔯(zhi)(zhi)識(shi)(shi)知(zhi)(zhi)(zhi)識(shi)(shi)配套設(she)(she)備(bei)(bei)(bei)設(she)(she)備(bei)(bei)(bei)、小轎(jiao)車貨物運輸站共(gong)公(gong)理(li)論(lun)知(zhi)(zhi)(zhi)識(shi)(shi)知(zhi)(zhi)(zhi)識(shi)(shi)配套設(she)(she)備(bei)(bei)(bei)設(she)(she)備(bei)(bei)(bei)和水路共(gong)公(gong)𝓰理(li)論(lun)知(zhi)(zhi)(zhi)識(shi)(shi)知(zhi)(zhi)(zhi)識(shi)(shi)配套設(she)(she)備(bei)(bei)(bei)設(she)(she)備(bei)(bei)(bei)。
機(ji)耕(geng)路公(gong)共性(🦋xing)的基礎裝(zhuang)置也包括機(ji)耕(geng)路商業用地、機(ji)耕(geng)路(含機(ji)耕(geng)路橋涵、機(ji)耕(geng)路隧洞、機(ji)耕(geng)路渡口(kou)等)及打造物(wu)、交(jiao)通(tong)網費(fei)(fei)建筑工(gong)程及沿線的項目裝(zhuang)置(含交(jiao)通(tong)網費(fei)(fei)穩定裝(zhuang)置、標(biao)準化管理裝(zhuang)置、精準服務裝(zhuang)置、綠化帶節能減排裝(zhuang)置)等。
汽車汽車汽運站(zhan)共同前提設備基(ji)本(ben)包擴基(ji)地設備、站(zhan)務用(yong)地、生孩(hai)子助(zhu)手用(yon🃏g)地、穩定(ding๊)與服務設備。
水路公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)包擴(kuo)(kuo)航(hang)(hang)線(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)、東部航(hang)(hang)海的(de)保障(zhang)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)、口(kou)(kou)岸城市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang🐟)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)和(he)輪渡公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)。航(hang)(hang)線(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)注(zhu)意包擴(kuo)(kuo)航(hang)(hang)線(xian)、通航(hang)(hang)施(shi)(shi)(shi)工物(wu)、航(hang)(hang)線(xian)專項行動施(shi)(shi)(shi)工物(wu)、航(hang)(hang)標(biao)、其它的(de)的(de)助航(hang)(hang)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)。東部航(hang)(hang)海的(de)保障(zhang)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)注(zhu)意包擴(kuo)(kuo)東部航(hang)(hang)線(xian)、航(hang)(hang)標(biao)、其它的(de)的(de)助航(hang)(hang)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)。口(kou)(kou)岸城市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)注(zhu)意包擴(kuo)(kuo)港口(kou)(kou)渡口(kou)(kou)及其他(ta)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)、防波(bo)堤、護岸、開進(jin)港航(hang)(hang)線(xian)、錨地(di)(di)(di)(di)(di)(di)(di)等(deng)。輪渡公(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)根基(ji)(ji)(ji)(ji)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)場(chang)(chang)(chang)(chang)(chang)(chang)地(di)(di)(di)(di)(di)(di)(di)措(cuo)(cuo)(cuo)施(shi)(shi)(shi)包擴(kuo)(kuo)港口(kou)(kou)渡口(kou)(kou)、躉船(chuan)、道路上(引道)、標(biao)志的(de)意思牌(pai)、候船(chuan)室(亭)、計量亭等(deng)。
公(gong)路(lu)水路(lu)公(gong)🎀共൩基礎(chu)設施資產構成見附(fu)件(jian)1。
四、更多公路(lu)網水路(lu)🉐公共服務地(di)基(൩ji)配制(zhi)的原始劑量(liang)
(四)道路水路服務性(xing)條件體系一開(kai)始計算的原則英文(wen)
對于2019年(nian)1月1日起(qi)新增的公路(lu)水路(lu)公共(gong)基礎設(she)施(shi)(shi),應當按照《政府會(hui)計(ji)準則第(di)5號——公共(gong)基礎設(she)施(shi)(s⭕hi)》的規定進行初始計(ji)量。
對于尚未入(ru)賬(zhang)(zhang)的(de)公路(lu)水(shui)路(lu)公共基(ji)礎設施(shi)(shi),在《基(ji)本建設財(cai)(cai)務管(guan)理規(ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚgui)定》(財(cai)(cai)建〔2002〕394號(hao))施(shi)𝐆(shi)行之后建成的(de),一(yi)般應(ying)當按照(zhao)其初(chu)始購建成本入(ru)賬(zhang)(zhang);在《基(ji)本建設財(cai)(cai)務管(guan)理規(gui)定》施(shi)(shi)行之前建成的(de),應(ying)當按照(zhao)財(cai)(cai)會(hui)〔2018〕34號(hao)文有關規(gui)定確定初(chu)始入(ru)賬(zhang)(zhang)成本。分屬于不同(tong)記(ji)賬(zhang)(zhang)主體的(de)同(tong)一(yi)公路(lu)水(shui)路(lu)公共基(ji)礎設施(shi)(shi),初(chu)始入(ru)賬(zhang)(zhang)成本的(de)確定應(ying)采用(yong)一(yi)致的(de)會(hui)計(ji)政策。
對于已按(an🥀)財會〔2018〕34號文有關規(gui)定入賬(zhang)(zhang)的存量公路水路公共基礎設(she)施,其初始(shi)入賬(zhang)(zhang)成(cheng)本無需調整。
(五)重制(zhi)價格條件那就是定
♌ 按重(zhong)設料(liao)工(gong)費(fei)低(di)(di)對于(yu)一(yi)開始走賬料(liao)工(gong)費(fei)低(di)(di)的水準農村公路水路公益性基礎(chu)性裝置,其重(zhong)設料(liao)工(gong)費(fei)低(di)(di)標應按下(xia)管(guan)理員權限判別:
地方級(ji)交(jiao)通(tong)(tong)網(wang)裝運裝運行政訴訟企(qi)業方承(cheng)擔的起處理維護管理職責的道路(lu)水路(lu)通(tong)(tong)用基(ji)礎理論(lun)公用設施🅺更(geng)改生(sheng)產成本原(yuan)則,由住建(jian)部交(jiao)通(tong)(tong)網(wang)裝運裝運經𝐆理主(zhu)管單位擔負確(que)定。
中(zhong)央(yang)軍事委派場(chang)所負(fu)擔的管理維(wei)護保養(yang)工作內容的公路工﷽程水路公共🌟信(xin)息依據裝置的開啟的成本(ben)條件,由場(chang)所公路交通貨運主(zhu)管道部位責任計劃。
省道、省管航線(xian)的(de)重設(she)料(liao)工費(fei)條(tiao)件(jian),由市(shi)級出行(xing)配送組長公(gong)司的(de)承接執行(xing);縣道、鄉道、村(cun)道,包括車火車站(zhan)站(zhan)、其他空間(jian)航線(xian)🎶、東(dong)部助(zhu)導(dao)航系統的(de)設(she)施、空間(jian)口(kou)岸、輪渡的(de)重設(she)料(liao)工費(fei)條(tiao)件(jian),由市(shi)級出行(xing)配送組長公(gong)司的(de)承接確定執行(xing)公(gong)司的(de)。
各有關部門和單位應當(dang)在2021年6月30日之前,按(an)照上述權限制定并公布相關公路(lu)水(shui)路(lu)公共(gong)基礎設(she)施(shi)的重(zho♕ng)置成本(ben)標準。
(六(liu))重設利潤標(biao)準的參考(kao)選取元(yuan)素
斷(duan)定(ding)(ding)供應量👍國道水路公共性基礎上(shang)場地設(she)施重設(she)成本(ben)低(di)費用時,除(chu)注意前提(ti)取(qu)費規定(ding)(ding)外(wai),還應做好思考印象重設(she)成本(ben)低(di)費用規定(ding)(ding)的其它(ta)條件(jian),基本(ben)給出:
ꦉ 公路交通應大部分(fen)參(can)看省份(fen)、地理位(wei)置、高技術(shu)高等級、路基工程(cheng)厚度、道路混(hun)凝土物料型(xing);
客(ke)車客(ke)貨運站應大部分(fen)選取節構形式(shi)、面積;
航(hang)線(xian)應其(qi)主要參考價值航𝓡(hang)線(xian)維護標準、航(hang)線(xian)技能會員等級(ji);
通航搭建物(wu)應基本借鑒技術工藝檔次、投資(zi)額;
航運治理建筑工(gong)(gong)程施(shi)工(gongౠ)(gong)物應(ying)主要的選取(qu)成分種類、企業(ye)規模(mo);
航(hang)標(biao)應重點參照空間結構(gou)類型、、的ไ規模、外形尺寸、航(hang)線層級(ji);
另一個助航設備可規(gui)范構造性質、范圍;
客(ke)運碼頭(tou)及附屬醫院(yuan)基(ji)礎設(she)施應主要的(de)考生分類(lei)別制成、結構設(she)計的ℱ(de)類(lei)型(xing)、范(fan)圍(🐠wei);
防波堤應(ying)重(zhong)要(yao)參考(kao)使用空間結構類別、面積(ji);
護(hu)岸(an)應基本符(fu)合形式性質、大(da)小;
錨地應包括(kuo)參看人數。
五、光于二級(ji)公路(lu)水(shui)路(lu)✅公共服務(wu)根(gen)基道(dao)路(lu)建(jian)設(s❀he)的明細帳測算
(七(qi))一級公路(lu)公開(k🌼ai)基💞本(ben)知識安全設(she)施的(de)詳(xiang)細成(cheng)本(ben)核算(suan)
道路(lu)公(gong)益性(xing)的基礎的設施須得是以(yi)行(xing)政訴訟分類(lei)、路(lu)線圖(含樁(zhuang)號)做詳單統👍(tong)計,道路(lu)新技(ji)術(shu)分類(lei)、多(duo)公(gong)里數等做輔助軟件統(tong)計。
按政府部(bu)門等(deng)級劃(🅷hua)分,一級公路公共信(xin)息基礎(chu)條件(jian)設施設備可以主要(yaoꦇ)包括高速公路、省道、縣道、鄉道和村道。
(八)汽車(che)汽車(che)營(ying)運站公(gong)共服務根本建筑設施的詳(xi🍬ang)情(qing)計算成本
小汽(qi)車營運(yun)站(zh🎉an)應(ying)當(dang)按(a𝕴n)照按(an)貨場分類(lei)和資金行業類(lei)型對其進行名細歸(gui)集(ji)。
(九)水路公益性(xing)根基配制的明細表歸集
航運公共(gong)服務基礎上(shang)場地設施還應按航運英文(wen)名稱▨、股🤡權行業類型對(dui)其進行明細表結(jie)轉(zhuan)。
近海(hai)航(hang)海(hai)確保通用基礎知識的(de)建筑(zhu)設施理應按近海(haဣi)航(hang)線(xian)名號、航(hang)標(biao)品目(視覺(jue)設計航(hang)標(biao)、音響低音炮(pao)航(hang)標(biao)和無(wu)線(xian)路(lu)由電航(hang)標(biao))和許多近海(hai)航(hang)海(hai)確保的(de)建筑(zhu)設施品目做好明(ming)細賬賬務處理。
海(hai)港(gang)(gang)口(kou)碼(ma)頭(touಞ)公開基(ji)礎理論體系不得按海(hai)港(gang)♐(gang)口(kou)碼(ma)頭(tou)英文名稱(cheng)、財力專業(ye)類別做好明細賬(zhang)成本計算,港(gang)(gang)區、財力總數(shu)、發送量等作為一個輔(fu)助軟件成本計算。
輪渡服務性的基礎體系(xi)應(ying)有按(an)渡口(kou෴)標題和債務品類使用明細帳會(hu꧅i)計(ji)核算。
(十)費(fei)用明細(xi)分攤(tan)任何條件
公(gong)路水(shui)路公(gong)共(🦩gong)基礎設(𒁏she)施會計(ji)明細科目及編碼見附件2。
各自有(you)關記(ji)賬主(zhu)要體(ti)現在最好鐵路水路公(gong)用配套(tao)設施根本配套(tao)設施明細帳會計核算的時(shi)🧸候(hou),還(huan)應最好備(bei)查(cha)簿登(deng)記(ji)卡,簡單收錄﷽財(cai)力組(zu)合成(cheng)部位的稱謂、發展準確時(shi)間(jian)、財(cai)力實際(ji)價值(zhi)等。
對于已按財(cai)會〔2018〕34號文有關規定入(ru)𝔉賬(zhang)的存量公路水路公共基礎設(she)施,其明細科目應當自2021年1月1日起按照本通知規定予以(yi)調整(zheng)。
六、對企業(ye)有保障
(十一國慶)嚴格執行責任(ren)義務認真落實
各級交通(tong)(tong)運輸行政事業單位要高度重視(shi)公(gong)路(lu)水(shui)路(lu)公(gong)共基礎(chu)設施的會(hui)計核(he)算(suan)工作,加強(qiang)組(zu)織領導,明確(que)任(ren)務分工和(he)責任(ren),理(li)順工作機制,抓好組(zu)織落實(shi),確(que)保改革順利推進。各記賬主(zhu)體要切實(shi)擔(dan)負起主(zhu)體責任(ren),制定詳細的實(shi)施方(fang)案,明確(que)工作目標,充實(shi)會(hui)計人員(yuan),落實(shi)工作責任(ren),確(que)保認識到位、組(zu)織到位、人員(yuan)到位,并于2021年🌠12月31日之前按照政府會(hui)計準則制度及本通(tong)(tong)知規定將(jiang)存量公(gong)路(lu)水(shui)路(lu)公(gong)共基礎(chu)設施納入政府會(hui)計核(he)算(suan)。
(第十(shi)二)進一步加強相(xiang)關業務命令
各區域財(cai)(cai)政預算相關(guan)組織、流(liu)量(liang)搬(ban)家組長(chang)相關(guan)組織要不同本(ben)的(de)(de)通(tong)知精力,結合起來(lai)平臺實際效果,學(xue)習(xi)打(da)造(zao)平臺機耕路水路公(gong)益性的(de)(de)建(jian)設項(xiang)目管(guan)理(li)(li)成本(ben)財(cai)(cai)稅管(guan)理(li)(li)賬務處(chu)(chu)理(li)(l♏i)頒布實施方(fang)(fang)案,進一(yi)步加強對下屬行政訴訟企業(ye)組織做機耕路水路公(gong)益性的(de)(de)建(jian)設項(xiang)目管(guan)理(li)(li)成本(ben)財(cai)(𒀰cai)稅管(guan)理(li)(li)賬務處(chu)(chu)理(li)(li)作業(ye)的(de)(de)制(zhi)定方(fang)(fang)案。鼓勵的(de)(de)話宇宙探索打(da)造(zao)建(jian)立完(wan)善市政府成本(ben)財(cai)(cai)稅管(guan)理(li)(li)賬務處(chu)(chu)理(li)(li)績(ji)效考(kao)評(ping)制(zhi)度化,推向(xiang)績(ji)效考(kao)評(ping)評(ping)述后果運用(yong)。
(十四)武(wu)器(qi)鍛(duan)造貫(guan)徹培訓學(xue)習
各地(di)區民(min)政(zheng)個部(bu)門(men)乃至(zhi)(zhi)每(mei)一(yi)位(wei)員(yuan)(yuan)工(gong)(gong)、出行輸送經理助理個部(bu)門(men)乃至(zhi)(zhi)每(mei)一(yi)位(wei)員(yuan)(yuan)工(gong)(gong)要(yao)(yao)積極(ji)地(di)提前做(zuo)(zuo)好二(er)級(ji)公路水路公共服(fu)務(wu)(wu)(wu)(wu)前提設(she)施稅(shui)務(wu)(wu)(wu)(wu)財稅(shui)方(fang)(fang)法(fa)歸集的(de)工(gong)(gong)做(zuo)(zuo)任務(wu)(wu)(wu)(wu)中的(de)的(de)政(zheng)策解釋和宣導培訓課(ke)(ke)(ke)課(ke)(ke)(ke)程班的(de)工(gong)(gong)做(zuo)(zuo)任務(wu)(wu)(wu)(wu)中,總是擴(kuo)大培訓課(ke)(ke)(ke)課(ke)(ke)(ke)程班校園營銷渠道(dao),進一(yi)步推動培訓課(ke)(ke)(ke)課(ke)(ke)(ke)程班的(de)工(gong)(gong)做(zuo)(zuo)任務(wu)(wu)(wu)(wu)中實現(xian)目標(biao)全網ꦍ絡覆蓋,使稅(shui)務(wu)(wu)(wu)(wu)財稅(shui)方(fang)(fang)法(fa)及各種(zhong)相關員(yuan)(yuan)隨時(shi)、著力(li)地(di)了(le)解政(zheng)府辦公室稅(shui)務(wu)(wu)(wu)(wu)財稅(shui)方(fang)(fang)法(fa)行為準則(ze)體系的(de)基本(ben)規(gui)定和按(an)照的(de)要(yao)(yao)求,應用增進銷售業務(wu)(wu)(wu)(wu)人文素質和方(fang)(fang)法(fa)質量,抓實的(de)工(gong)(gong)做(zuo)(zuo)任務(wu)(wu)(wu)(wu)中飄落在(zai)實處(chu)、看(kan)到質效。
附件1:公路(lu)水路(lu)公共基礎設施資(zi)產構成表
附件2:公(gong)路(lu)水(shui🌟)路(lu)公(gong)共基(ji)礎設施會計明細科目及編碼表
財政(zheng)預算部 交通管理裝卸(xie)搬運部
2020年(nian)12月(yue)30日(ri)
(源(yuan)頭(tou):財(cai)政廳部(bu)財(cai)務人員司)