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近年来,一些地方出现了中方投资者以固定资产、原材料、低值易耗品、包装物、自制半成品和产成品等实物投资举办外商投资企业的情况,根据《企业财务通则》和《企业会计准则》(以下简称两则)的有关规定(自1993年1月1日起执行),企业以实物、无形资产方式对外投资的,其资产重估确认价值与其帐面净值的差额,计入资本公积金。笔者认为:其固定资产、原材料、低值易耗品、包装物和自制半成品(一般用于再生产)重估确认的价值与其帐面净值的差额,计入资本公积金,不涉及税收问题;其产成品重估确认价值与其帐面净值的差额,是否计入资本公积金,《两则》中不十分明确,但涉及利税收问
In recent years, there have been some cases where Chinese investors hold foreign-invested enterprises in the form of fixed assets, raw materials, low-value consumables, packaging, self-made semi-finished products and finished products. According to the General Principles of Corporate Finance and Accounting (Hereinafter referred to as the “Two Codes”) (as of January 1, 1993), the difference between the confirmed value of assets revaluation and the net book value of an enterprise invested with foreign currency in kind and intangible assets shall be included in the capital Provident Fund. The author believes that the difference between the revalued value of its fixed assets, raw materials, low-value consumables, packaging and self-made semi-finished products (generally used for reproduction) and its net book value shall be included in the capital reserve without tax issues; Finished product revaluation of the confirmation of the value of the difference between its net book value, whether included in the capital fund, “two” is not very clear, but related to profit and tax