论文部分内容阅读
越南国会代表对政府提交的外资法修订案进行了表决,以多数票通过了该修订案.主要修订内容如下:1.第14条规定的“一致性”原则,以前规定企业会计主任的任免、投资计划、年度企业收支决算的确认、企业贷款等事项均须公司董事会一致通过方可实施,均已废除.现“一致性” 原则仅适用于:企业总经理、副总经理的任免,企业章程的修改和补充.2.第21条新规定为:若因越南政府政策变化而给外资企业造成亏损,则可视为企业正常亏损,可转至以后各财务年度.3.第40条新规定为:外资企业在经营过程中,可将任何税务年度的亏损转至以后的税务年度,并可用以后各年的利润弥补该项亏损额,但
The representative of Vietnam’s parliament voted on the amendment of the foreign investment law submitted by the government and passed the amendment with a majority vote. The main amendments are as follows: 1. The principle of “consistency” stipulated in Article 14 previously stipulated the appointment, removal, The investment plan, the confirmation of annual business receipts and payments accounts, corporate loans and other matters must be unanimously approved by the board of directors of the company before they are implemented, all of which have been abolished. The principle of “consistency” applies only to the appointment and removal of general manager and deputy general manager The amendment and supplement of the articles of association.2 The new regulation 21 states that if the foreign government losses due to the change of the policy of the Vietnamese government, it can be regarded as the normal loss of the enterprise and can be transferred to each subsequent financial year.3. It stipulates that during the course of business, a foreign-funded enterprise may transfer the loss of any tax year to a subsequent tax year and make up for the loss in the following years’ profits. However,