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中华人民共和国第十八号主席令发布了关于《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》,根据有关税收条例及其实施细则,我们制定了外商投资企业执行新税收条例有关会计处理的规定,现随文附发。请转知所属企业自1994年1月1日起执行。
The 18th Order of the People’s Republic of China issued a “Decision of the Standing Committee of the National People’s Congress on the Provisional Regulations on the Application of Taxes on Value-added Tax, Consumption Tax and Business Tax to Foreign-Funded Enterprises and Foreign-owned Enterprises”. According to the relevant tax regulations and implementation details, We have formulated the regulations on the accounting treatment for the implementation of the new tax regulations by foreign-invested enterprises and are now attached with the text. Please tell the affiliated enterprises since January 1, 1994 implementation.