国家外汇管理体制改革后，由于汇率并轨，外商投资企业需依照有关会计制度对其外币帐户进行调整。国家税务总局现就有关］习题的税务处理明确如下：一、企业已收到的资本金，并已按规定的记帐汇率记入有关资本帐户的，不得因汇率并轨或波动调整资本帐户帐面余额。二、企业有关 After the reform of the State’s foreign exchange administration system, due to the merging of exchange rates, foreign-invested enterprises need to adjust their foreign currency accounts according to the relevant accounting system. The State Administration of Taxation hereby clarifies the tax treatment of the relevant exercises as follows: 1. The capital that an enterprise has received and has been credited to the relevant capital account at the prescribed recording exchange rate shall not adjust the capital account book due to the merger or fluctuation of the exchange rate Balance. Second, business-related