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如何对承包经营的中外合资经营企业进行较为切实可行的税务管理,国家税务局曾在1989年以(89)国税外字第103号文就中外合资合作企业承包经营的有关税务处理作了原则规定,而后又以(89)国税外字第156号文,以案例形式就如何对税前承包的企业进行正确的计税作了具体说明。但由于承包经营的合资企业不仅广泛,而且种类、方式也相当复杂,致使这种原则规定还无法解决实际工作中诸多的疑难问题。1990年10月对外经贸部和国家工商行政管理局联合印发了《关于承包经营中外
How to carry out more practicable taxation management on Sino-foreign joint ventures under contractual management, the State Administration of Taxation made the principle stipulations on the relevant taxation of the contractual joint-venture operation of Sino-foreign joint ventures in 1989 by the State Taxation Bureau (No. 89) And then with (89) State tax levy No. 156, in the form of cases on how to tax pre-tax contracting enterprises made a specific description of taxes. However, due to the fact that the joint ventures under contract management are not only extensive, but also the types and methods are quite complicated, this principle can not solve many difficult problems in practical work. October 1990 Ministry of Foreign Trade and Economic Cooperation and the State Administration for Industry and Commerce jointly issued the "