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对中外合营企业财务会计报表和所得税进行查帐的依据,按顺序排列有:中外合资经营企业法及施行细则、中外合资经营企业所得税法及施行细则、中外合资经营企业会计制度及会计科目和报表、有关税收法规、公认的会计原则和查帐准则等,还有合营企业董事会的决议和企业的财务会计制度,当企业的会计处理与上述依据发生矛盾时,则应按上述顺序,后者服从前者。一、查帐前的准备工作 1、要掌握永久性档案。包括企业创建过程及主要经营业务;企业的可行性研究报告、合同协议和章程;企业营业执照(包括分支机构);董事会成员及高级职员名单;分支机构
The basis for checking accounts of financial statements and income tax of Sino-foreign joint ventures is, in order, of the Law and Implementing Rules on Sino-Foreign Joint Venture Enterprises, the Income Tax Law and Implementing Rules of Sino-Foreign Joint Ventures, the accounting system and accounting subjects and statements of Sino-foreign joint ventures , Relevant tax laws and regulations, generally accepted accounting principles and accounting standards, as well as the resolution of the board of directors of the joint venture and the financial accounting system of the enterprise. When there is a conflict between the accounting treatment of the enterprise and the above basis, the above order shall be obeyed former. First, the audit before the preparatory work 1, to grasp the permanent file. Including the establishment of the enterprise and the main business operations; Enterprise feasibility study report, contract agreement and articles of association; Business license (including branches); Board members and senior staff list; Branches