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《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则(以下简称“新税法”)已于1991年7月1日起施行。我们发现,新税法包含着一些会计处理的变动。财政部新近印发了《关于〈外商投资企业和外国企业所得税法〉及其实施细则施行后中外合资经营企业有关会计处理问题的通知》(以下简称“通知”),就新税法所涉及的会计处理几个问题作了补充规定。本文拟就新税法对现行中外合资经营企业若干会计处理的改变,作一对比分析。一、关于财务费用的核算和反映新税法在计算应纳税所得额系列公式中指出: 产品销售利润=产品销货净额-产品销货成本-产品销售税金-(销售费用+管理费用+财务费用) 与原公式相比,显然多了一项“财务费用”。根据
The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and its Implementing Rules (the “New Tax Law”) came into force on July 1, 1991. We found that the new tax code contains some accounting changes. The Ministry of Finance recently issued the Notice on the Accounting Treatment of Chinese-Foreign Equity Joint Ventures after the Implementation of the Income Tax Law of Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as “the Circular”). In connection with the accounting treatment involved in the new tax law Several questions were supplemented. This article intends to make a comparative analysis of the changes in the accounting treatment of the current Sino-foreign equity joint ventures by the new Tax Law. First, on the financial costs accounting and reflection The new tax law in the calculation of taxable income series formula: product sales profit = net sales of products - product sales costs - sales tax - (sales expenses + management fees + financial expenses Compared with the original formula, apparently a “financial cost.” according to