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最近,一些地方来函、来电询问外商投资企业财务管理中的几个问题,经研究,现提出如下处理意见: 一、关于财政部门参与考核外商投资企业产品出口实绩问题。按现行政策规定,经有关机关考核确认,外商投资企业年终产品出口产值达到国家规定要求的,可享受减半缴纳所得税等优惠。由于企业减、免缴纳税、费,影响到财政收入。因此,各地财政部门应积极协同经贸部门对外商投资企业产品出口实绩进行认真、严格的考核、认定。对于经考核达不到国家规定标准的企业,不得享受相应的财政税收优惠。
Recently, some localities contacted us by telephone to inquire about some problems in the financial management of foreign-invested enterprises. Based on their research, the following opinions have been put forward: 1. Concerning the participation of the financial departments in assessing the performance of foreign-invested enterprises in exporting products. According to the current policies and regulations, after examination and confirmation by the relevant authorities, the export-oriented products of the year-end products of foreign-funded enterprises that meet the requirements of the state regulations can enjoy the preferential treatment of paying income tax by half. Because of business reduction, exemption from taxes, fees, affecting the financial revenue. Therefore, the financial departments of all localities should actively cooperate with the economic and trade departments in carrying out serious and rigorous examination and verification of the export performance of foreign-invested enterprises. For enterprises that fail to meet the standards stipulated by the state after the examination, they shall not enjoy the corresponding fiscal and tax benefits.