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在我国两税合并后,关于内外资企业的相关管理措施必将走向规范和统一,内外资企业会计年度均由会计中介机构进行审计也应是管理走向规范和统一的重要方面。一、统一对内外资企业进行会计年报审计的必要性1.这是遵循WTO“国民待遇”原则的要求。作为对外国投资的待遇,国民待遇是指主权国家在条约或互惠的基础上,一国给予外国国民或法人在投资财产、投资活动及有关司法行政救济方面等同于或不低于本国国民或法人的待遇。国民待遇是对国民以一种平等的待遇,是实行市场经济的基本条件,是平等竞争的基础。
After the merger of the two taxes in our country, the relevant management measures on domestic and foreign-funded enterprises will surely move towards standardization and unification. Both domestic and foreign-funded enterprises’ accounting years shall be audited by accounting intermediaries and should also be an important aspect of management’s direction and standardization. I. The Necessity of Uniformly Auditing Annual Reports of Domestic and Foreign-funded Enterprises 1. This is a requirement of following the principle of WTO “national treatment ”. As a treatment of foreign investment, the national treatment refers to the sovereign country on the basis of treaties or reciprocity, a country gives foreign nationals or legal persons in the investment property, investment activities and related judicial administrative remedies equal to or lower than its nationals or legal persons Treatment. National treatment is an equal treatment for the people and a basic condition for the implementation of a market economy. It is the basis for equal competition.