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为了做好1994年度国有对外经济合作企业财务决算的编审工作,贯彻国家财税改革精神,现就有关问题通知如下:一、根据今年财税等经济体制改革的要求,各主管部门、各级财政部门要认真抓好年度决算的编审工作,严格执行国家的各项财政税收政策和财务会计制度,保证决算质量,按时完成汇编上报任务。二、1994年度外经企业决算仍按现行财务隶属关系汇总编报,企业及其所属境内外机构(包抬经理部、办事处、全资子公司)的财务决算应由总公司统一汇总上报。报表应全面反映企业各项财务收支情况,包括承包工程、劳务合作、技术服务、进出口业务、房地产开发、承担援外项目以及多种经营业务等方面的财务情况。三、企业纳税调整应严格按照《中华人民共和国企业所得税暂行条例》及其细则等规定执行。除国家统一规定
In order to satisfactorily conduct the compilation and review of the financial accounts of the state-owned foreign economic cooperation enterprises in 1994 and carry out the spirit of the state fiscal reform, we hereby notify you of the relevant issues as follows: 1. According to the requirements of the fiscal and tax reforms this year, the competent departments and financial departments at all levels We will earnestly carry out compilation and review of annual accounts, strictly implement the state’s fiscal and taxation policies and financial accounting systems, ensure the quality of final accounts and complete the task of compiling reports on time. Second, the final accounts of foreign-funded enterprises in 1994 are still compiled and compiled according to the current financial affiliation. The financial accounts of the enterprises and their respective domestic and overseas institutions (including the management department, offices and wholly-owned subsidiaries) shall be collectively reported by the head office. The statements shall fully reflect the financial receipts and expenditures of the enterprise including the contracting projects, labor cooperation, technical services, import and export business, real estate development, undertaking foreign aid projects and diversified operations. Third, corporate tax adjustments should be strictly in accordance with the “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax” and its provisions and other regulations. In addition to the provisions of national unity