1. General export enterprises can extract 0.2‰~ 0.5‰ of export sales income (converted into RMB), or extract it according to a certain proportion of actual loss reduction and profit increase, with the highest proportion not exceeding1/3 of the total loss reduction and profit increase;
Two, the transfer income of local retained foreign exchange is converted into export risk fund according to a certain proportion.
The specific extraction (or conversion) ratio shall be stipulated by the local authorities. Article 4 The export risk fund is mainly used for:
First, make up for the losses caused by changes in the international market and exchange rate;
Second, make up for the losses incurred by export enterprises in purchasing products with the approval of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and protect the production of domestic export products from the impact of large fluctuations in the international market;
Three, export enterprises due to changes in the international market caused by the backlog of loans to discount;
Four, to solve the difficulties of export enterprises due to changes in the international market, but to pay for the use and return on schedule.
The export risk fund shall not be used to make up for the general operating losses of export enterprises. Article 5 When the financial and economic departments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning are specifically responsible for raising, managing and using export risk funds, enterprises shall apply for risk loss compensation, and the risk loss assessment team composed of local financial and economic departments and exporters' chambers of commerce shall be responsible for determining the compensation standard and reporting it to the people's government for approval. Article 6 Export risk funds withdrawn by export enterprises according to regulations shall be turned over to local finance or economic and trade departments in full and on time. Seventh export risk fund deposit interest, as an increase in export risk fund; The losses and interest subsidies incurred shall be treated as export risk reduction funds. Article 8 The export risk fund shall be stored in a special account and used for special purposes, and shall not be used for other purposes. Article 9 Export risk funds are exempted from key energy and transportation construction funds 1988 to 1992. Article 10 The establishment of export risk funds in various places will not lead to the adjustment of the contract base by the central government. Article 11 The accounting treatment measures for export risk funds shall be promulgated separately. These Measures shall be implemented as of June 1988 65438+ 10/day, and the Ministry of Finance and the Ministry of Foreign Trade and Economic Cooperation shall be responsible for the interpretation. Local financial departments may formulate detailed rules for implementation according to these measures.