国务院各有关部门、各省、自治区、直辖市、计划单列市财政厅、局:我部“关于减免和返还流转税的会计处理规定的通知”[财会字(1995)6号]发布后,各地纷纷询问该文是否适用外商投资企业,现明确如下:“财会字(1995)6号文”不适用外商投资企业。外商 All relevant departments under the State Council, the departments of finance and bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: After the release of the [Accounting and Accounting Word (1995) No.6] issued by the Ministry of Finance and the Ministry of Finance on the accounting treatment of tax relief and return of turnover tax Have asked whether the article applies to foreign-invested enterprises, is hereby defined as follows: “Accounting Association (1995) No. 6” does not apply to foreign-invested enterprises. Foreign