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8.集体企业、单位在清查对外投资时,凡拥有实际控股权的,应当按照权益法进行;没有实际控股权的,按照成本法进行。9.减免税的处理企业1993年底以前减免的流转税增加的利润,在税前作纳税扣除,减免的所得税收入企业生产发展基金(新制度后转入盈余公积金);1994年1月1日起,对企业得到减免或返还的流转税(含即征即退、先征后退),除国务院、财政部、国家税务总局规定有指定用途的项目以外,应并入企业当期损益处理,对企业得到减免的所得税,应转入企业资本金。10.对资产损失的审批权限①在清产核资期间,对中央、省级、军队创
8. Collective enterprises and units in the inventory of foreign investment, where they have the actual controlling stake, should be carried out in accordance with the equity method; in the absence of actual controlling interest, in accordance with the cost method. 9. Reduction and exemption of tax The profits from turnover tax relief granted by enterprises before the end of 1993 are tax-deductible and tax-exempt income tax income is transferred to the enterprise production and development fund (transferred to surplus reserve fund after the new system). From January 1, 1994, Turnover taxes (including immediate levies and first levies) that are exempted or returned to the enterprise shall be included in the current profit or loss of the enterprise and exempt the enterprise from the business provided for by the State Council, the Ministry of Finance and the State Administration of Taxation for the designated purposes. Income tax should be transferred to corporate capital. 10. Assets loss approval authority ① In the clear-line verification of funds, the central, provincial, military record