论文部分内容阅读
财政部新近颁布的《中华人民共和国外商投资企业会计制度》(以下简称《会计制度》),有些具体规定与涉外所得税法实施细则中的规定存在差异。现列表对照如下。
The Ministry of Finance recently promulgated the “Accounting System for Foreign-funded Enterprise of the People’s Republic of China” (hereinafter referred to as the “Accounting System”), and some specific provisions differ from those stipulated in the Detailed Rules for the Implementation of the Law Concerning the Income Tax of Foreign Investment. The list is controlled as follows.