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我市三资企业制定本企业的会计制度,报当地财税务部门备案的为数不多。这反映了征纳双方对上述“备案”工作不够重视。国务院发布的《中华人民共和国中外合资经营企业法实施条例》第八十条规定:“合营企业的财务与会计制度,应根据中国有关法律和财务会计制度的规定,结合合营企业的情况加以制定,并报当地财政部门、税务机关备案”(以下简称“财
Foreign-funded enterprises in our city to develop the accounting system of this business, reported the local finance and taxation departments for the record few. This reflects that the two sides have paid insufficient attention to the above “filing” work. Article 80 of the Regulations for the Implementation of the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures promulgated by the State Council stipulates: “The financial and accounting systems of joint ventures shall be formulated in accordance with the provisions of the relevant laws and financial accounting systems in China and in the light of the conditions of joint ventures, And reported to the local financial department, the tax authorities for the record ”(hereinafter referred to as" Choi