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国家税务总局最近对外汇体制改革后内资企业外币业务的税收处理规定如下:一、实行新的外汇管理体制后,企业发生的外币业务按下列原则办理;1.汇率并轨后,不论企业今后是否允许开立现汇帐户,均应将现有外汇(包括外币现金、外币银行存款、外币债权和债务等)年初余额,按1994年1月1日中国人民银行公布的市场汇价的中间价折合为记账本位币人民币金额.
The State Administration of Taxation recently formulated the following provisions on the tax treatment of foreign-currency businesses of domestic-funded enterprises after the reform of the foreign exchange system: 1. After the implementation of the new foreign exchange administration system, the foreign currency businesses of the enterprises are handled according to the following principles: 1. After the exchange rate is merged, The opening of a cash account shall be recorded as the opening balance of the existing foreign exchange (including foreign currency cash, foreign currency bank deposits, foreign currency claims and debts, etc.) at the middle rate of the market exchange rate announced by the People’s Bank of China on January 1, 1994 RMB yuan currency.