Bonus and welfare funds for staff and workers

企业発展基金职工奖励及福利基金

All necessary expenses are drawn from the public welfare funds.

所有必要的费用都从公益金中支出.

How does the to welfare funds extraction in new standard set?

新准则中对福利费的提取是如何规定的？

Is the extraction of welfare funds by the company he is decided?

福利费的提取是由公司自己决定吗？

Article 37 The Company shall draw reserve funds, expansion funds and bonuses & welfare funds for staff & workers after payment of income taxes.

第三十七条 合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励福利基金。

Article 37 The Company shall draw reserve funds, expansion funds and bonuses & welfare funds for staff & workers after payment of income taxes.

第三十七条 合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励福利基金。

Article 9 Employees' welfare funds shall have preferential right to receive payment of debts.

第9条 （职工福利金之优先受偿）职工福利金有优先受清偿之权。

Payments for social welfare funds must be listed separately on the employer's accounting records.

对于社会福利基金必须单列在雇主的统计数据上。

Article 10 The rewards and welfare funds drawn by the joint venture from the profits must be used as rewards and collective welfare and shall not be diverted to other uses.

第十条合营企业提取的职工奖励和福利基金，必须用于对职工的奖励和集体福利，不得挪作他用。

The remaining sum of year end account of welfare funds but direct carry forward continues years to use, do not need to undertake handling.

福利费的年末账户余额可直接结转下年继续使用，不需要进行处理。