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几年来,我国涉外企业增加很快,对涉外企业财务会计的监督,逐渐提到议事日程上来。本文拟就税务部门对涉外企业财务会计的监督谈一些个人看法。一、监督的目的与方法我国《外商投资企业和外国企业所得
Over the past few years, China’s foreign-related enterprises have increased rapidly. The supervision of foreign-related companies’ financial accounting has gradually come up on the agenda. This article intends to discuss some personal opinions on the supervision of foreign-related enterprises’ financial accounting by the tax authorities. I. Objectives and methods of supervision China’s “Foreign Investment Enterprises and Foreign Enterprises”