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财政部(86)财工字第105号《关于国内联营企业若干财务问题的规定》(以下简称《规定》)和(90)财工字第318号《关于国内联营企业若干财务问题的补充规定的通知》(以下简称《补充规定》)下发后,一些地方来电来函询问,要求对《规定》和《补充规定》中的一些财务处理问题予以明确。为了便于执行,我们对有关问题做了解答,现印发给你们。附件:国内联营企业若干财务问题解答
Ministry of Finance (86) Cai Gong Zi No. 105 “Several Financial Issues Concerning Domestic Associated Enterprises” (hereinafter referred to as the “Regulations”) and (90) Cai Gong Zi No. 318 Supplementary Provisions on Certain Financial Issues of Domestic Associated Enterprises (Hereinafter referred to as the “Supplementary Provisions”), some localities contacted by letter asking for clarification of some financial handling issues in the “Regulations” and “Supplementary Provisions”. For the sake of implementation, we have answered the relevant questions and are now ready to be distributed to you. Annex: A number of financial solutions to domestic affiliates