Capital occupation fee refers to the occupation fee paid by state-owned enterprises in China according to the prescribed standards by using the funds allocated by the state. Starting from 1980. Capital occupation fee is divided into fixed capital occupation fee and working capital occupation fee. The former is calculated according to the fixed amount of state funds, while the latter is calculated according to the circulating amount of state funds.
The state has stipulated different charging standards for these two kinds of occupation fees. Capital occupation fee is a distribution method of net income, that is, profit. But whether the enterprise is profitable or not, it must be paid and included in the profit.
In accounting, it takes two hours to calculate. Generally debit (or subtract) the "profit distribution" account and detailed account, and debit (or increase) the "capital occupation fee payable" account. After the implementation of the method of changing profits into taxes, this law shall cease to be implemented.
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In common civil disputes, capital occupation fees generally appear in loan disputes. However, in judicial practice, non-loan cases such as equity transfer disputes, sales contract disputes and construction project contract disputes often involve the issue of capital occupation fees. However, the judiciary is often unable to reach an agreement on its nature and applicable standards.
The concept and applicable rules of capital occupation fee are not stipulated in the law, but are reflected in some judicial interpretations or local regulations.
For example, Article 29 of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases stipulates that "if there is no agreement on the interest rate during the loan period or the overdue interest rate, the people's court shall support the lender to claim that the borrower shall pay the interest during the period of capital occupation at the annual interest rate of 6% from the date of overdue repayment".
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