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我国境内的外国企业常驻代表机构,在与我国有关法令不相抵触的前提下,结合国际会计准则,制定一些本企业适用的记帐规则,报税务机关备案,暂时应用,是可行的。下面介绍外国企业常驻代表机构交纳工商统一税和企业所得税的几种会计处理方法,以供参考。一、按核定收入额计算征税。设“业务收入”、“银行存款”、“总机构往来”、“经费支出”、“现金”、“利润”、“企业所得税”、“工商统一税”等项目。
The resident representative offices of foreign enterprises within our country, with the premise of not interfering with the relevant laws and decrees in our country, formulate some accounting rules applicable to the enterprises in combination with international accounting standards and report them to the tax authorities for the record and temporary application, which is feasible. The following describes several types of accounting treatment that are paid by resident representative offices of foreign enterprises to pay consolidated business tax and enterprise income tax for reference. First, calculated by the amount of tax revenue. Set up such items as “business income”, “bank deposit”, “general agency dealings”, “expenditures”, “cash”, “profits”, “enterprise income tax” and “consolidated commercial and industrial taxation”.