民族地区集体企业财务况状的调查

• 作 者: 卢屹
• 机 构: 上海财经大学!上海市中山北一路369号
• 出 处: 草原税务
• 发表日期: 1995年03期
• 关键词: 集体企业财务 进项税额 财务管理 业务招待费 财务工作 销售收入 民族地区 现金管理 财务制度 税务机关

一九九四年一月一日新税制在全国普遍实施，从而真正体现了不同所有制、不同地区各类企业的税负大致公平的原则，为企业在社会主义市场经济体制下的平等竞争创造了条件。新税制调整了企业的产业结构，加强了税收的宏观调控，也对企业的财务核算提出了严格要求，这对财务核算基?

In January 1, 1994, the new tax system was implemented throughout the country, thus truly embodying the principle that the tax burdens of enterprises of different ownership systems and different regions are generally fair, and created the equal competition for enterprises under the socialist market economy system. condition. The new tax system has adjusted the industrial structure of enterprises, strengthened the macro-control of taxation, and also puts forward strict requirements on the financial accounting of enterprises. This is a basis for financial accounting.