论文部分内容阅读
根据《国务院办公厅转发外经贸部、国家经贸委、财政部关于鼓励企业开展境外带料加工装配业务意见的通知》(国办发[1999]17号),现就境外带料加工装配企业有关财务问题规定如下:一、经批准的境外带料加工装配企业自获利起5年内所获利润,经国内投资单位批准并报外经贸部、财政部、国家外汇管理局备案后可转增资本金。二、境外带料加工装配企业,在境外带料加工装
According to the Circular of the General Office of the State Council on Transferring the Opinions of the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission, and the Ministry of Finance on Encouraging Enterprises to Develop Overseas Processing and Assembling Materials, (Guobanfa [1999] No. 17), it is now related to overseas processing and assembly enterprises with materials. The financial issues are stipulated as follows: 1. Profits obtained within 5 years after the approval of the offshore processing and assembly enterprises have been approved by the domestic investment units and reported to the Ministry of Foreign Trade and Economic Cooperation, the Ministry of Finance, and the State Administration of Foreign Exchange for the record. gold. Second, overseas processing and assembly companies, with foreign materials processing equipment