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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》和分行业的企业财书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。
In order to implement the “General Rules for Corporate Finance” and the corporate financial system in different industries, we hereby notify relevant issues concerning the implementation of the new financial system by foreign-invested enterprises as follows: I. Applying to the “General Principles of Corporate Finance” and the “Enterprise Financial Letter System” As for the regulations of various enterprises in the territory of the Republic, foreign-invested enterprises shall implement the General Rules for Corporate Finance and the corporate financial system of their respective branches as of July 1, 1993. 2. The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and its Implementing Rules, as well as the state regulations on the financial management of foreign-funded enterprises involved in the laws and administrative regulations promulgated by the State concerning the absorption of foreign investment.