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根据《中华人民共和国中外合资经营企业法实施条例》、《中华人民共和国外商投资企业和外国企业所得税法施行细则》和财政部的有关规定,外商投资企业合营各方的出资证明书、年度会计决算报表和清算的会计报表,须经中国注册的会计师验证和出具证明方为有效:合资企业和外国企业(除另有规定者外),在纳税年度内无论是盈利或亏损,都应当按规定期限,向当地税务机关报送所得税申报表和会计决算报表,并附送中国注册会计师的查帐报告。但目前有相当一部分外商投资企业没有委托注册会计师验资和查帐,内地一些外商投资企业表现尤为严重。其成因有:
Pursuant to the Regulations for the Implementation of the Law of the People’s Republic of China on Sino-Foreign Joint Ventures, the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and the relevant provisions of the Ministry of Finance, the capital contribution certificates of all parties to the joint venture with foreign- Reporting and liquidation of accounting statements shall be certified by a certified public accountant in China and shall be valid unless the joint ventures and foreign enterprises (unless otherwise provided) shall make profits or losses within the taxable year according to the prescribed time limit, Submit the income tax return and the accounting final account statement to the local tax authorities, and attach the accounting report of the certified public accountant in China. However, at present, quite a number of foreign-invested enterprises have not entrusted certified public accountants for capital verification and audit, and some foreign-invested enterprises in the Mainland have made a particularly serious performance. Its causes are: