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为了贯彻《企业财务通则》和分行业的企业财务制度,现将外商投资企业执行新财务制度的有关问题通知如下: 一、根据《企业财务通则》和分行业的企业财务制度适用于中华人民共和国境内的各类企业的规定,外商投资企业从1993年7月1日起执行《企业财务通则》和分行业的企业财务制度。二、《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则,以及国家有关吸收外商投资所制定的法律、行政法规中涉及的外商投资企业财务管理方面的规定,在国家对这些法律、行政法规作出修改之前,仍按现行法律、行政法规的规定执行。三、根据外商投资企业的特点和管理的需要,现行的下述规定继续执行:
In order to implement the “General Rules for Corporate Finance” and the corporate financial system of different industries, we hereby notify the following issues concerning the implementation of the new financial system by foreign-invested enterprises: I. Applying to the “General Rules for Corporate Finance” and the corporate financial system of different industries, applicable to the People’s Republic of China Various types of enterprises in the territory of the foreign-invested enterprises from July 1, 1993 from the implementation of “General Rules for Corporate Finance” and sub-sectors of the corporate financial system. II. Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and the Detailed Rules for its Implementation, as well as the provisions of the State on the financial management of foreign-invested enterprises involved in the laws and administrative regulations promulgated by the State involving foreign investment, Before the administrative regulations are amended, they will still be implemented according to the provisions of the current laws and administrative regulations. Third, according to the characteristics of foreign-invested enterprises and the needs of management, the following provisions in force shall continue to be implemented: