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各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、长春、沈阳、武汉、南京、广州、西安、成都市税务局,海洋石油税务管理局各分局: 财政部发布的《企业财务通则》和《企业会计准则》自1993年7月1日起施行。按照“两则”及有关规定,各类生产经营单位执行新会计制度,统一更换会计科目和帐簿后,不再设置“自有流动资金”科目。因此,《印花税暂行条例》税目税率表中“记载资金的帐簿”的计税依据已不适用,需要重新确定。为了便于执行,现就有关问题通知如下:
Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, tax bureaus of cities under separate state planning, branches of Harbin, Changchun, Shenyang, Wuhan, Nanjing, Guangzhou, Xi’an, Chengdu Revenue, Offshore Oil Taxation Administrations: “And” Accounting Standards for Business “since July 1, 1993 come into effect. According to the ”Two Rules“ and the relevant regulations, all kinds of production and operation units shall implement the new accounting system, and once the accounting books and books have been changed in a unified way, they will no longer set up ”self-owned liquidity“ subjects. Therefore, the ”Stamp Duty Ordinance“ tax rate table ”records of funds book" tax basis is not applicable, need to be redefined. For the sake of implementation, we hereby notify you of the relevant issues as follows: