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本文拟以现行政策为依据,对外商投资企业(中外合资经营企业、中外合作经营企业和外商独资企业,下同)会计实务中企业会计所得与国家征税所得发生差异的状况进行一些粗浅分析。我国现行的有关外商投资企业的规定,中外合营企业的财务与会计制度,应根据我国有关法律和国家统一的中外合营企业会计制度的规定,结合本企业的情况加以制定;中外合作经营企业和外商独资企业的财务与会计可比照中外合营企业会计制度或依据公认的会计原则确定。外商投资企业的财务、会计处理办法同税
Based on the current policies, this paper attempts to make some superficial analysis on the differences between the accounting of enterprises and the taxation of the state in the accounting practice of foreign-invested enterprises (Sino-foreign joint ventures, Sino-foreign cooperative joint ventures and wholly foreign-owned enterprises, the same below). The existing regulations on foreign-funded enterprises in China and the financial and accounting systems of Sino-foreign joint ventures should be formulated in accordance with the relevant laws of our country and the unified national accounting system for Sino-foreign joint ventures, in the light of the conditions of the enterprises. Sino-foreign joint ventures and foreign investors The finance and accounting of a wholly-owned enterprise can be determined by reference to the accounting system of Sino-foreign joint ventures or according to generally accepted accounting principles. Foreign-invested enterprises of the financial and accounting methods with the tax