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财政部以(93)财工字第87号、(93)财会字第27号文发出《关于外商投资企业执行<企业财务通则>和分行业的企业财务制度有关问题的通知》和《外商投资企业执行新会计制度若干问题规定的通知》,规定外商投资企业自1993年7月1日起执行《企业财务通则》、《企业会计准则》和分行业的财务会计制度。近来一些地区询问,应如何处理好企业财务、会计制度和涉外税收法规的关系。现就有关问题通知如下: 一、外商投资企业所执行的企业财务、会计制度中与涉外税收法规有不同规定的,在企业计算纳税时,应接涉外税收法规的规定执行。
Ministry of Finance (93) Cai Gong Zi No.87, (93) Cai Zi Zi No. 27 issued “Notice on Relevant Issues Concerning the Implementation of and Financial System of Enterprises by Foreign-Funded Enterprises>” and “Foreign Investment Notice on Provisions on Some Issues Concerning the Implementation of the New Accounting System by Enterprises ”stipulates that foreign-funded enterprises shall implement the General Rules for Enterprise Finance, the Accounting Standards for Business Enterprises and the financial accounting system of their respective branches as of July 1, 1993. Recently, some regions asked how they should handle the relationship between corporate finance, accounting system and foreign tax laws and regulations. The relevant issues are hereby notified as follows: 1. Where there are differences between the regulations on foreign-funded taxation and the regulations on corporate finance and accounting carried out by foreign-invested enterprises, they shall be implemented in accordance with the provisions of the relevant laws and regulations on taxation when calculating tax payments.