论文部分内容阅读
最近,财政部根据中华人民共和国国务院令第134号发布的《中华人民共和国增值税暂行条例》、国务院令第135号发布的《中华人民共和国消费税暂行条例》、国务院令第136号发布的《中华人民共和国营业税暂行条例》及其有关规定,制定了相应的会计处理规定,并以(93)财会字第83号文发布,文件的三个附件附后,要求企业从1994年1月1日起执行。
Recently, the Ministry of Finance, in accordance with the Interim Regulations on Value-added Tax of the People’s Republic of China promulgated by Order No. 134 of the State Council of the People’s Republic of China, the Provisional Regulations of the People’s Republic of China on Consumption Tax issued by Decree No. 135 of the State Council, Provisional Regulations of the People’s Republic of China on Business Tax "and its relevant provisions, formulated the corresponding accounting regulations, and issued in the (93) CDB Zi No. 83, the three annexes to the document, requiring enterprises from January 1, 1994 onwards carried out.