財(cai)會〔2020〕23號(hao)
全(quan)國各地、民(min)族西(xi)藏(zang)自(zi)治(zhi)區維吾爾自(zi)治(zhi)區、直轄、預計單列市民(min)政廳(局(ju))、路網裝運管(guan)(guan)理(li)(li)廳(局(ju)、委),西(xi)藏(zang)自(zi)治(zhi)區生產制(zhi)造施工團場民(m🌳in)政局(ju)、路網裝運管(guan)(guan)理(li)(li)局(ju):
為了(le)確(que)保政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)(ze)制(zhi)度在交(jiao)通(tong)(tong)運(yun)輸(shu)領域全面(mian)有(you)效實(shi)施,根據《政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)(ze)——基本(beꦆn)(ben)準(zhun)則(ze)(ze)(ze)》(財(cai)政(zheng)部令第(di)78號(hao)(hao)(🐲hao))、《政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)(ze)第(di)5號(hao)(hao)(hao)——公(gong)共(gong)基礎設施》(財(cai)會(hui)(hui)(hui)(hui)〔2017〕11號(hao)(hao)(hao))、《政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)(ze)第(di)10號(hao)(hao)(hao)——政(zheng)府(fu)(fu)和(he)(he)社會(hui)(hui)(hui)(hui)資本(ben)(ben)合作項目合同》(財(cai)會(hui)(hui)(hui)(hui)〔2019〕23號(hao)(hao)(hao))和(he)(he)《關于進一步(bu)做好政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)(ze)制(zhi)度新舊銜接(jie)和(he)(he)加(jia)強行政(zheng)事業單位資產核算的通(tong)(tong)知(zhi)》(財(cai)會(hui)(hui)(hui)(hui)〔2018〕34號(hao)(hao)(hao))等規定,結合交(jiao)通(tong)(tong)運(yun)輸(shu)行業實(shi)際,現就進一步(bu)加(jia)強公(gong)路(lu)水路(lu)公(gong)共(gong)基礎設施政(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)計(ji)核算有(you)關事項通(tong)(tong)知(zhi)如(ru)下(xia):
一、整體特殊(shu)要求
二(er)級鐵(tie)(tie)(tie)路(lu)(lu)(lu)橋(qiao)(qiao)交通(tong)費(fei)(fei)(fei)銀行橋(qiao)(qiao)水(shui)路(lu)(lu)(lu)公(gong)用(yong)設(she)備(bei)(bei)基(ji)(ji)(ji)本條(ti𝓰ao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun)設(she)備(bei)(bei)是國(guo)家(jia)金(jin)(jin)融(rong)(rong)財產(chan)的(de)核心(xin)(xin)結構(gou)結構(gou)類(lei)型。專業(ye)(ye)合(he)理(li)(li)(li)(li)合(he)法(fa)判定、壓力容器檢(jian)驗(yan)、記錄和(he)(he)匯報(bao)二(er)級鐵(tie)(tie)(tie)路(lu)(lu)(lu)橋(qiao)(qiao)交通(tong)費(fei)(fei)(fei)銀行橋(qiao)(qiao)水(shui)路(lu)(lu)(lu)公(gong)用(yong)設(she)備(bei)(bei)基(ji)(ji)(ji)本條(tiao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun)設(she)備(bei)(bei)金(jin)(jin)融(rong)(rong)財產(chan),對創(chuang)立職(zhi)權發(fa)生制(zhi)的(de)國(guo)家(jia)全方位(wei)的(de)出納(na)匯報(bao)規章組(zu)(zu)織(zhi)體(ti)制(zhi),使二(er)級鐵(tie)(tie)(tie)路(lu)(lu)(lu)橋(qiao)(qiao)交通(tong)費(fei)(fei)(fei)銀行橋(qiao)(qiao)水(shui)路(lu)(lu)(lu)公(gong)用(yong)設(she)備(bei)(bei)基(ji)(ji)(ji)本條(tiao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun)設(she)備(bei)(bei)更高服(fu)務(wu)經(jing)濟發(fa)展、謀福利群(qun)眾包括(kuo)核心(xin)(xin)必(bi)要性。務(wu)必(bi)貫徹以尤權這個時代英文中(zhong)國(guo)國(guo)家(jia)優點社會(hui)中(zhong)理(li)(li)(li)(li)性主義思想組(zu)(zu)織(zhi)體(ti)制(zhi)為檢(jian)查指導(da🎶o),牢牢地重(zhong)點圍繞職(zhi)權發(fa)生制(zhi)國(guo)家(jia)全方位(wei)的(de)出納(na)匯報(bao)規章組(zu)(zu)織(zhi)體(ti)制(zhi)轉型的(de)總體(ti)制(zhi)定目標(biao)制(zhi)定目標(biao)和(he)(he)作業(ye)(ye),經(jing)久耐用(yong)促進二(er)級鐵(tie)(tie)(tie)路(lu)(lu)(lu)橋(qiao)(qiao)交通(tong)費(fei)(fei)(fei)銀行橋(qiao)(qiao)水(shui)路(lu)(lu)(lu)公(gong)用(yong)設(she)備(bei)(bei)基(ji)(ji)(ji)本條(tiao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun)設(she)備(bei)(bei)會(hui)計(ji)業(ye)(ye)務(wu)計(ji)算,多方面表現二(er)級鐵(tie)(tie)(tie)路(lu)(lu)(lu)橋(qiao)(qiao)交通(tong)費(fei)(fei)(fei)銀行橋(qiao)(qiao)水(shui)路(lu)(lu)(lu)金(jin)(jin)融(rong)(rong)財產(chan)“家(jia)產(chan)”,夯(hang)實基(ji)(ji)(ji)層核心(xin)(xin)國(guo)家(jia)出納(na)匯報(bao)和(he)(he)行政性事業(ye)(ye)發(fa)展性國(guo)企金(jin)(jin)融(rong)(rong)財產(chan)匯報(bao)的(de)計(ji)算基(ji)(ji)(ji)本條(tiao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun),為加快速度建(jian)成交通(tong)費(fei)(fei)(fei)銀行科技強國(guo),確(que)保交通(tong)費(fei)(fei)(fei)銀行搬運源(yuan)頭(tou)制(zhi)理(li)(li)(li)(li)組(zu)(zu)織(zhi)體(ti)制(zhi)和(he)(he)源(yuan)頭(tou)制(zhi)理(li)(li)(li)(li)本事現今化保證(zheng)基(ji)(ji)(ji)本條(tiao)(tiao)(tiao)件(jian)(jian)(jian)知(zhi)(zhi)(zhi)(zhi)識(shi)(shi)(shi)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)理(li)(li)(li)(li)論(lun)(lun)(lun)保險(xian)。
二、有關工(gong)路水路服務性根基的設(she)施確鑿(zao)認
(一(yi))機(ji)耕路水路公(gong)共(gong)服務基礎知識(sh♍i)生活設施(shi)的介定
本通(tong)知怎么寫所(suo)稱的二級道路(lu)水路(lu)服務(wu)性框架措(cuo)施,包括各級黨(dang)委(wei)路(lu)網裝(zhuang)運經理(li)助理(li)崗(gang)位為實現發展(zhan)服務(wu)性路(lu)網裝(zhuang)運要所(suo)設(she)定的二級道路(lu)、裝(zhuang)運站場、航運、港口碼頭💝、輪(lun)渡試述(shu)模塊化措(cuo)施等有形(xing)化的股本。
獨(du)立于公(gong)(gong)路(lu)(lu)水(shui)路(lu)(lu)公(gong)(gong)共基(ji)礎設(she)施(shi)🍸(shi)、不構成公(gong)(gong)路(lu)(lu)水(shui)路(lu)(lu)公(gong)(gong)共基(൲ji)礎設(she)施(shi)(shi)使用(yong)不可(ke)缺少組成部分的管理用(yong)房屋構筑物、設(she)備、車(che)輛、船舶,不對社會(hui)公(gong)(gong)眾開(kai)放的公(gong)(gong)務碼頭,不再提供公(gong)(gong)共服務的公(gong)(gong)路(lu)(lu)水(shui)路(lu)(lu)設(she)施(shi)(shi),其會(hui)計(ji)核算適用(yong)《政(zheng)府會(hui)計(ji)準(zhun)則第3號——固定資(zi)產(chan)》,納入單位固定資(zi)產(chan)管理。
(二)高速公路水路通(tong)用(yong)基礎(chu)性ℱ設施管理𝓀的記(ji)賬(zhang)主導
1.確定記賬主體(ti)的一般原則。
各級政💖府(fu)鐵路交通管理工(gong)作系統(tong)業組(zu)長行(xing)政部門須表明(ming)公路網(wang)工(gong)程(cheng)水路共(gong)公信息根本公用(yong)體(ti)系管理工(gong)作系統(tong)機(ji)制(zhi),如果根據🎉“誰(shui)(shui)制(zhi)造(zao)管理工(gong)作系統(tong)維(wei)護(hu)與保養工(gong)作職(zhi)責,由誰(shui)(shui)記(ji)(ji)賬”的遵(zun)循原(yuan)則,并融合立即(ji)制(zhi)造(zao)未果開支承擔情況(kuang)發生,適當合理肯定(ding)公路網(wang)工(gong)程(cheng)水路共(gong)公信息根本公用(yong)體(ti)系的記(ji)(ji)賬要(yao)素(su)。
相關(guan)記(ji)賬(zh𒆙ang)主體性對(dui)公轉賬(zhang)路水路共同根基體ꦿ系著實認應當按照(zhao)相互配合(he)不一,提高認識房(fang)產核實不多個(ge)、不疏忽。
2.確定記賬主(zhu)體(ti)的有關具體(ti)規定。
(1)中央(yang)委(wei)托地方承擔管(guan)(guan)理維護(hu)職責的公(gong)路(lu)水路(lu)公(gong)共基礎設施,應當由地方具(ju)體(ti)承擔管(guan)(guan)理維護(hu)職責的交通運輸行政事業單位作為記賬主體(ti)。委(wei)托方應當設置(zhi)備💦(bei)查簿進(jin)行登(deng)記。
(2)對于由企(qi)業舉(ju)債(zhai)形成的非收費公(gong🔴)路(lu),相關(guan)債(zhai)務已經(jing)由政府承擔(dan)的,應當及時(shi)(shi)從(cong)企(qi)業資產(chan)負債(zhai)表中剝離,按上述(shu)一般原則確定ꦛ公(gong)路(lu)公(gong)共基(ji)礎設施的記(ji)賬(zhang)主體,并及時(shi)(shi)登記(ji)入賬(zhang)。
(3)對(dui)于(yu)車(che)(che)輛(liangꦉ)通行費納入政府性基金預算管理且相應(ying)的債務由政府償還的政府收費公路(包(bao)括(kuo)存量的政府還貸公路),由負責編制車(che)(che)輛(liang)通行費支出預算的交通運輸行政事業(ye)單(dan)位作為記賬主體。
(4)對于由企(qi)業舉債并(bing)負責(ze)償還的收費(fei)公(gong)路,采(cai)用政府(fu)和社會(hui)(hui)資本(ben)合(he)(he)作(PPP)模式形(xing)成(cheng)的,政府(fu)方應(ying)當(dang)按(an)照《政府(fu)會(hui)(hui)計(ji)準(zhun)(zhun)則(ze)第10號(hao)——政府(fu)和社會(hui)(hui)資本(ben)合(he)(he)作項(xiang)目合(he)(he)同》及(ji)其(qi)應(ying)用指(zhi)南的相(xiang)關(guan)規(gui)定🐼(ding)確定(ding)記(ji)賬主體;采(cai)用建設(she)-運營-移交(BOT)方式形(xing)成(cheng)但未納入全(quan)國PPP綜合(he)(he)信息(xi)平臺(tai)項(xiang)目庫,且(qie)企(qi)業ꦿ方已按(an)照相(xiang)關(guan)企(qi)業會(hui)(hui)計(ji)準(zhun)(zhun)則(ze)確認為無形(xing)資產的,政府(fu)方應(ying)當(dang)參照《政府(fu)會(hui)(hui)計(ji)準(zhun)(zhun)則(ze)第10號(hao)——政府(fu)和社會(hui)(hui)資本(ben)合(he)(he)作項(xiang)目合(he)(he)同》及(ji)其(qi)應(ying)用指(zhi)南的相(xiang)關(guan)規(gui)定(ding)確定(ding)記(ji)賬主體;除(chu)上述情形(xing)外且(qie)已由企(qi)業方入賬的,地方交通運輸主管(guan)部(bu)門應(ying)當(dang)設(she)置(zhi)備查簿進行登記(ji),待后續相(xiang)關(guan)規(gui)定(ding)明(ming)確后,再進行調整。
(5)對于天(tian)然航道、天(tian)然錨地(di)和無償(chang)劃(hua)撥的(de)土地(di),不進(jin)行價值核算,無需確(que)認入賬(zhang),對其具有(you)管理維🎉護(hu)職責(ze)的(de)交通(tong)運輸(shu)🎀行政事業單位應當設置備查簿進(jin)行登記。
對(dui)于已按財(cai)會〔2018〕34號文有(you)關規定入賬(zhang)(zhang)的(de)(de)存量公路水(shui)路公共(gong)(gong)基礎(chu)ﷺ設(she)施(shi),其記(ji)賬(zhang)(zhang)主體與上(shang)述(shu)(shu)規定不一致的(de)(de),應當自2021年1月1日起根據(ju)上(shang)述(shu)(shu)規定予以調整。記(ji)賬(zhang)(zhang)主體按規定增加(jia)公共(gong)(gong)基礎(chu)設(she)施(shi)的(de)(de),借(jie)記(ji)“公共(gong)(gong)基礎(chu)設(she)施(shi)”科目,貸記(ji)“累(lei)計盈余”科目;按規定減(jian)少公共(gong)(gong)基礎(chu)設(she)施(shi)的(de)(de),做相反(fan)的(de)(de)會計分錄(lu)。
三、觀于國道(dao)水路公共(gong)信息地基建筑設施的(de)帶來(lai)
(三)公路工(gong)程水(shui)路通用(yꦓong)基本公用(yong)設施(shi)的制成
鐵(tie)路水路共公(gong)地(di)基知(zhi)(zhi)(zhi)識知(zhi)(zhi)(zhi)識框(kuang)架措施收錄鐵(tie)路共公(go✅ng)地(di)基知(zhi)(zhi)(zhi)識知(zhi)(zhi)(zhi)識框(kuang)架措施、貨車汽運站共公(gong)地(di)基知(zhi)(zhi)(zhi)識知(zhi)(zhi)(zhi)識框(kuang)架措施和(he)水路共公(gong)地(di)基知(zhi)(zhi)(zhi)識知(zhi)(zhi)(zhi)識框(kuang)架措施。
農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(ch💝eng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)共公基本知識措(cuo)(cuo)施(shi)分為(wei)農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)工業用地、農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)(含農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)橋涵、農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)隊道(dao)、農(nong)村(cun)道(dao)路網(wang)(wang)(wang)(wang)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)渡口等)及(ji)打造物、城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)工作及(ji)延線措(cuo)(cuo)施(shi)(含城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)交(jiao)(jiao)(jiao)通(tong)健康安(an)全措(cuo)(cuo)施(shi)、工作措(cuo)(cuo)施(shi)、服(fu)務于措(cuo)(cuo)施(shi)、園林養護壞保措(cuo)(cuo)施(shi))等。
車子貨物(wu)運輸站公(gong)眾基礎(chu)知識配制具體分(fen)為訓練場配制、站務(wu)住宅、研發輔助軟件(jian)住宅、可(ke)靠(kao)與⛄保障配制。
水路服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)涵(han)蓋航(hang)(hang)運(yun)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)、沿海(hai)城(cheng)市城(cheng)市地(di)(di)(di)(di)區航(hang)(hang)海(hai)維護(hu)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)、港(gang)口(kou)碼頭(tou)(tou)(tou)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)和輪渡(du)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)𒉰(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)。航(hang)(hang)運(yun)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)具(ju)體涵(han)蓋航(hang)(hang)運(yun)、通航(hang)(hang)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)物、航(hang)(hang)運(yun)環境整治建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)物、航(hang)(hang)標(biao)、另一(yi)個助(zhu)(zhu)航(hang)(hang)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)。沿海(hai)城(cheng)市城(cheng)市地(di)(di)(di)(di)區航(hang)(hang)海(hai)維護(hu)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)具(ju)體涵(han)蓋沿海(hai)城(cheng)市城(cheng)市地(di)(di)(di)(di)區航(hang)(hang)運(yun)、航(hang)(hang)標(biao)、另一(yi)個助(zhu)(zhu)航(hang)(hang)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(qಌuan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)。港(gang)口(kou)碼頭(tou)(tou)(tou)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)具(ju)體涵(han)蓋港(gang)口(kou)碼頭(tou)(tou)(tou)及附(fu)設安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)、防(fang)波堤、護(hu)岸、一(yi)進(jin)一(yi)出(chu)港(gang)航(hang)(hang)運(yun)、錨地(di)(di)(di)(di)等。輪渡(du)服(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)(xing)條件(jian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)生(sheng)活(huo)(huo)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)場(chang)(chang)(chang)地(di)(di)(di)(di)公(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)安(an)(an)(an)(an)(an)(an)全(quan)(quan)(quan)(quan)(quan)(quan)(quan)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)配(pei)(pei)(pei)制(zhi)(zhi)涵(han)蓋港(gang)口(kou)碼頭(tou)(tou)(tou)、躉船(chuan)(chuan)、路面(引(yin)道)、標(biao)志圖案牌、候船(chuan)(chuan)室(亭(ting))、收取任(ren)何費用(yong)(yong)(yong)(yong)(yong)(yong)亭(ting)等。
公(gong)路水路公(gong)共基礎設施資(zi)產構成(cheng)見附件1。
四、針對(dui)二(er)級公(gong)路水路共同核心配(pei)制的一開始劑量
(四)公路網水(shui)路公益性🅰的(de)基礎(chu)公共設(she)施缺(que)省量(liang)值溯源的(de)規則
對于2019年1月(yue)1日起(qi)新(xin)增的公路水(shui)路公共(gong)基(ji)(ji)礎(chu)設施,♓應(ying)當按照《政府會計準則第5號——公共(gong)基(ji)(ji)礎(chu)設施》的規定進行初(chu)始計量。
對于(yu)尚未入賬(zhang)的(d🍰e)公路(lu)水路(lu)公共(gong)基礎設(she)(she)施,在《基本(ben)建(jian)(jian)設(she)(she)財(cai)務管(guan)理規定》(財(cai)建(jian)(jian)〔2002〕394號(hao)(hao))施行之后(hou)建(jian)(jian)成(cheng)的(de),一(yi)般應當(dang)按照(zhao)其初(chu)始(shi)(shi)購建(jian)(jian)成(cheng)本(ben)入賬(zhang);在《基本(ben)建(jian)(jian)設(she)(she)財(cai)務管(guan)理規定》施行之前建(jian)(jian)成(cheng)的(de),應當(dang)按照(zhao)財(cai)會〔2018〕34號(hao)(hao)文有關規定確定初(chu)始(shi)(shi)入賬(zhang)成(cheng)本(ben)。分屬于(yu)不同記賬(zhang)主體的(de)同一(yi)公路(lu)水路(lu)公共(gong)基礎設(she)(she)施,初(chu)始(shi)(shi)入賬(zhang)成(cheng)本(ben)的(de)確定應采用一(yi)致的(de)會計(ji)政策。
對于已按財會〔2018〕34號文有關規定(ding)入ไ(ru)賬的(de)存(cun)量公(gong)路水路公(gong)共(gong)基礎設施,其初始入(ru)賬成💞本無需調整(zheng)。
(五)重制(zhi)代價細則(ze)實際上定
按(an)開啟(qi)投(tou)(tou)(tou)(tou)資(zi)成(cheng)本投(tou)(tou)(tou)(tou)入(ru)(ru)價當做剛開始入(ru)(ru)帳投(tou)(tou)(tou)(tou)資(zi)成(cheng)本投(tou)(tou)(tou)(tou)入(ru)(ru)價的庫存量一級公(gong)路(lu)水路(lu)共(gong)同前提生活設(she)施,其開啟(qi)投(tou)(tou)(tou🌠)(tou)資(zi)成(cheng)本投(tou)(tou)(tou)(tou)入(ru)(ru)價標準化應該(gai)按(an)這授權確實:
中(zhong)心(xin)地方級交(jiao)行網ไ運(yun)輸(shu)車業行政(zheng)事務自己事業政(zheng)府(fu)部們(men)承(cheng)擔連帶責(ze)(ze)任(ren)處理(li)(li)(li)定(ding)期(qi)檢查管理(li)(li)(li)職(zhi)責(ze)(ze)的農村(cun)公路水路公共信(xin)息基礎理(li)(li)(li)論(lun)設施設備重制(zhi)制(zhi)造(zao)費條件,由國家交(jiao)行網運(yun)輸(shu)車業經理(li)(li)(li)主(zhu)管部們(men)責(ze)(ze)任(ren)人確立。
黨中央(yang)信賴區域支(zhi)付經營(ying)保護職責(ze)權限的機耕路(lu𒁃)水路(lu)公開基礎理論(lun)措施(shi)的重制人工成本規格,由區域交通線裝運承(cheng)當(dang)部位承(cheng)當(dang)擬(ni)訂。
省道(dao)、省管河(he)道(dao)的重設投入(ru)(ru)費規范(fan)(fan)的標準,由城(cheng)(cheng)市(shi)級交通(tong)線費配送(song)責(ze)任(ren)(ren)任(ren)(ren)人(ren)行政部(bu)門(men)管理責(ze)任(ren)(ren)任(ren)(ren)實行;縣道(dao)、鄉道(dao)、村道(dao),同時氣車火車站站、相關城(cheng)(cheng)市(shi)河(he)道(dao)、沿海城(cheng)(cheng)市(shi)助導航(hang)導航(hang)基(ji)礎設施、𒐪城(cheng)(cheng)市(shi)海港(gang)、輪(lun)渡的重設投入(ru)(ru)費規范(fan)(fan)的標準,由城(cheng)(cheng)市(shi)級交通(tong)線費配送(song)責(ze)任(ren)(ren)任(ren)(ren)人(ren)行政部(bu)門(men)管理責(ze)任(🐷ren)(ren)任(ren)(ren)確立實行基(ji)層單位。
各有(you)關部門(men)和單位(wei)應當在2021年6月30日之前,按照🔴上述權限(xian)制定并公布相關公路水路公共基礎設施的重(zhong)置(zhi)成(cheng)本標準(zhun)。
(六)解鎖成本費(fei)要求(qiu)借鑒要素
判斷(duan👍)部分一級(ji)公(gong)路(lu)水(shui)路(lu)共(gong)同基礎(chu)上公(gong)共(gong)設施重(zhong)制直(zhi)接費(fei)用時,除關鍵保(bao)證工(gong)程定額(e)規格(ge)外,還應(ying)做(zuo)好考慮(lv)一下決(jue)定重(zhong)制直(zhi)接費(fei)用規格(ge)的(de)的(de)元素,具有(you)給(gei)出(chu):
二(er)級(ji)公路(lu)應(ying)主要是考慮(🌳lv)溫帶季(ji)風氣候(hou)、地形區、枝術(shu)層級(꧒ji)、路(lu)基施工橫向(xiang)、瀝青道路(lu)建材的類型;
各類(lei)汽(qi)車(che)貨運站應主(zhu)要是考慮形式類(lei)型、、數🌠(shu)量𝔉;
河🌳(he)道(dao)(dao)應重要符合(he)河(he)道(dao)(dao)維修標(biao)準(zhun)、河(he)道(dao)(dao)技藝游(you)戲等級(ಌji);
通航工程房(fang)屋建筑應最主要的借鑒的技術中等級(ji)、面積;
航線整制建(jian)造物(wu)應🐷(ying)注(zhu)意考慮(lv)框(kuang)架款式、人數;
航(han💙g)標應主要選取格局型號、規模較、外(wai)形尺寸(cun)、航(hang)線等級保護ജ;
各種(zhong)助航꧃公共設(🌃she)施可符合結(jie)構類別(bie)類別(bie)、投資額;
渡口及所屬公共設施(shi)應主要是學習類別形成、格(ge)局款式、經營規模;
防波堤應關鍵參照(zhao)組成部(bu)分品類、面積;
護岸應最主(zhu)要的(de)參考選(xuan)取結構特征種(zhong)類、規模性;
錨地應主要符合總量。
五、至于國道水路(luꦅ)公用體(ti)系基(ji)本(ben)體(ti)系的詳單賬務(wu)處(chu)理(li)
(七(qi))農村公(gong)(gong)路(lu)公(gong)(gong)用(yong)(yong)公(gong)(gong)用(yong)(yong)設施基(ji)本知識公(gong)(gong)用(yong)(♋yon♛g)設施的(de)詳(xiang)情統計(ji)
國道公益性基礎理(li)(li)(li)論(lun)油煙凈化器時ꦆ應(ying)通過行(xing)政管理(li)(li)(li)技(ji)能(neng)技(ji)能(neng)等級、路徑(含樁號)完成名(ming)細賬務(wu)處理(li)(li)(li),國道方法技(ji)能(neng)技(ji)能(neng)等級、km/h數等為(wei)幫(bang)助賬務(wu)處理(li)(li)(li)。
是以行政訴訟(s꧑ong)等級,公路網服(fu)務性(xing)基本條件建(jian)設(she)項目應該包擴公路、省道(dao)(dao)、縣(xian)道(dao)(dao)、鄉道(dao)(dao▨)和村道(dao)(dao)。
(八(ba))各類汽車營運(yun)站(zhan)共公(gong)框架場地(di)設施𒁏的詳細折算
汽年貨(huo)運站應由按站區分類和資產投資分類完成明細單核算成本。
(九)水(shui)路通用根基建筑設施(shi)的(de)名細成(cheng)本計算
航運(yun)公眾根本(ben)配制須按航運(yun)名字(zi)大全、股權類屬實施詳細選擇。
沿岸(an)城市航(hang)海擔保公共信息核心體系需按沿岸(an)城市航(hang)運簡稱、航(hang)標分類(視野航(hang)標、功放(fang)音響航(hang)標和(he)wifi手😼機電航(hang)標)和(he)另外沿岸(an)城市航(h𒁃ang)海擔保體系分類對(dui)其進行清晰計(ji)算成本。
航運(yun)公用🍌服務(wu)設(she)施基本知識服務(wu)設(she)施🧸還是應(ying)該按(an)航運(yun)名字、房產(chan)類(lei)屬(shu)做好詳細記帳,港區、房產(chan)最大數、周轉量等對于輔(fu)助記帳。
輪渡(du)(du😼)公用基(ji)本油煙(yan)凈化器(qi)要(yao)按渡(du)(du)口稱(cheng)謂和資金類屬展開🎃清(qing)晰分攤。
(十)詳單歸(gui)集其他的要(yao)求
公路(lu)水路(lu)公共基礎設施(shi)會計明細科目及(ji)編碼見附件(jian)2。
各指關記賬(zhang)客體在制(zhi)作好(hao)一級公路水(shui)路公益(yi)性基礎(chu)理🍌(li)論公共(gong)設施費用(yong)明(ming)細歸集的一并,還應制(zhi)作好(hao)備查(cha)簿(bu)登記卡,詳解信息股(gu)本組建位(wei)置(zhi)的標題、基礎(chu)建設日期、股(gu)本價值(zhi)等。
對于已按財會(hui)〔2018〕34號文有關規定入賬(zhan📖g)的存量公(gong)路(lu)水路(lu)公(gong)共(gong)基礎設施,其明細科目應當自2021年1月1日起按照(zhao)本通知規定予以(yi)調整。
六(liu)、介(jie)紹組識保險
(國(guo)慶)從嚴(yan)權責落到實(shi)處
各級交通(tong)運輸(shu)行政(zheng)(zheng)事業單位要高度重視公路水(shui)路公共基礎設施(shi)(shi)的會(hui)計核(he)算工(gong)(gong)作(zuo),加強組織領導,明確(que)任(ren)(ren)務(wu)分工(gong)(gong)和(he)責任(ren)(ren),理順工(gong)(gong)作(zuo)機制(zhi)(zhi),抓好組織落實,確(que)保(bao)改革順利(li)推(tui)進(jin)。各記賬(zhang)主(zhu)體要切(qie)實擔(dan)負起主(zhu)體責任(ren)(ren),制(zhi)(zhi)定(ding)詳細(xi)的實施(shi)(shi)方案(an),明確(que)工(gong)(🤪gong)作(zuo)目(mu)標,充實會(hui)計人(ren)員,落實工(gong)(gong)作(zuo)責任✅(ren)(ren),確(que)保(bao)認識到位、組織到位、人(ren)員到位,并于2021年12月31日之前按(an)照政(zheng)(zheng)府(fu)會(hui)計準則制(zhi)(zhi)度及(ji)本通(tong)知規(gui)定(ding)將存量公路水(shui)路公共基礎設施(shi)(shi)納入政(zheng)(zheng)府(fu)會(hui)計核(he)算。
(十三)帶動渠道指導意見
各省不需要(yao)個(ge)部門乃至(zhi)(zhi)每(mei)一位(wei)員工(gong)、交(jiao)通(tong)(tong)費運輸業(ye)組長個(ge)部門乃至(zhi)(zhi)每(mei)一位(wei)員工(⛄gong)要(yao)可根據本通(tong)(tong)報意志,相(xiang)結(jie)合好(hao)去處實際效果,研究探討制(zhi)定方(fang)案好(hao)去處公(gong)(gong)路(lu)網工(gong)程(cheng)水(shui)路(lu)公(gong)(gong)益性(xing)信息基本條件(jian)公(gong)(gong)用(yong)(yong)設(she)施(shi)管(guan)理(li)稅務會(hui)計師學科歸集制(zhi)定一個(ge)標準,強化對上級(ji)部門行政機關事業(ye)機構機構開(kai)展(z🌼han)業(ye)務公(gong)(gong)路(lu)網工(gong)程(cheng)水(shui)路(lu)公(gong)(gong)益性(xing)信息基本條件(jian)公(gong)(gong)用(yong)(yong)設(she)施(shi)管(guan)理(li)稅務會(hui)計師學科歸集辦公(gong)(gong)的免費指導。勸勉挑戰(zhan)成立逐步完善以政府(fu)稅務會(hui)計師學科歸集考評緣由,推動考評評定最(zui)終結(jie)果用(yong)(yong)。
(十五)精煉宣傳教育(yu)技能(neng)培訓
地(di)(di)市財(cai)政(zheng)預算行業、交通網運送負(fu)責人(ren)(ren)行業要(yao)樂觀搞好(hao)公路網水路公共性的(de)基(ji)礎(chu)配制財(cai)務(wu)(wu)人(ren)(ren)工(gong)財(cai)務(wu)(wu)會計(ji)學科核算任務(wu)(wu)的(de)ꦺ優惠政(zheng)策深度(du)解讀(du)和貫徹(che)落實陪訓(xun)(xun)課(ke)任務(wu)(wu),頻(pin)頻(pin)擴寬陪訓(xun)(xun)課(ke)推(tui)廣渠道,促進推(tui)動陪訓(xun)(xun)課(ke)任務(wu)(wu)實行全包含(han),使財(cai)務(wu)(wu)人(ren)(ren)工(gong)及(ji)相應(ying)的(de)人(ren)(ren)工(gong)盡早、著(zhu)力(li)地(di)(di)學好(hao)政(zheng)府部門財(cai)務(wu)(wu)人(ren)(ren)工(gong)行為(wei)準則(ze)制度(du)維護(hu)的(de)相關暫行規定(ding)和實際想要(yao),著(zhu)力(li)加強銷售業務(wu)(wu)能力(li)和維護(hu)技(ji)術水平,保(bao)證 任務(wu)(wu)引到實處、想到時效。
附件(jian)1:公路水路公共基礎設施資產構成表(biao)
附件2:公路水(shui)路公共基礎(chu)設施會計明(ming)細科目及(ji)編碼(ma)🌃表
財政支(zhi)出部 交通線裝運部
2020年12月30日
(來歷:財政資(zi)金(jin)部財務會計(ji)司)