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1991年4月9日全国人大通过了《中华人民共和国外商投资企业和外国企业所得税法》,6月30日国务院发布了实施细则,自7月1日起施行。为了有助大家了解新税法,便于会计处理,现将新税法与原《中华人民共和国中外合资经营企业所得税法》,《中华人民共和国外国企业所得税法》的若干调整、变动及新老税法衔接中的若干问题处理简介如下。
On April 9, 1991, the National People’s Congress passed the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises. On June 30, the State Council promulgated the Implementing Rules and took effect on July 1. In order to help you understand the new tax law and facilitate accounting treatment, we will now combine the new tax law with the original Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures and the Law of the People’s Republic of China on Income Tax of Foreign Enterprises, and the connection between the new and old tax laws A number of issues deal with the following briefings.