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本刊讯:为了贯彻执行国务院发布的《注册会计师条例》,加强和稳定已有的会计师事务所机构和注册会计师人员,有计划、有步骤地发展我国的注册会计师业务。财政部对会计师事务所的财务收支管理和注册会计师的有关待遇等问题作了如下规定: 一、各会计师事务所均应实行自收自支、独立核算、依法纳税。税后盈余留作事务所的事业发展基金、职工福利基金和职工奖励基金,各项基金的比例,可由主管的财政机关根据各事务所的不同情况,分别核定。事务所开办时,筹组单位可借给部分注册资金和开办费,开业后有了收入,用提取的事业发展基金分期归还。事务所应当按照税法规定按期纳税,纳税有困难需要申请减免的,应当按税法规定办理。
Our newsletter: In order to implement the “Certified Public Accountants Ordinance” promulgated by the State Council, to strengthen and stabilize the existing accounting firm institutions and certified public accountants, plan, step by step to develop our country’s certified public accountant business. The Ministry of Finance has made the following provisions on the management of financial revenues and expenditures of certified public accountants and the relevant treatment of certified public accountants: First, all accounting firms should practice self-financing, independent accounting and pay taxes according to law. After-tax surpluses shall be reserved for the business development funds, employee benefits funds and employee incentive funds of the firm. The proportions of the various funds may be separately approved by the competent financial authorities on the basis of the circumstances of each firm. When the office is opened, the preparation unit may lend part of the registered capital and start-up fee, and after the opening, it has income and is repaid in installments with the extracted career development fund. The firm shall pay taxes on time according to the provisions of the tax law and need to apply for relief if the tax payment is difficult, it shall be handled in accordance with the provisions of the tax law.