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外资企业期初库存已征税款处理有新规定（一夫）关于外商投资企业期初库存已征税款的处理问题，国家税务总：经研究通知如下：一、外商投资企业生产出。产品所涉及的１９９４年期初库存所含的已征税款（下称“已征税款”）不得抵扣，应计入产品成本处理。外商投资企业生产...
New regulations on handling of tax already levied by foreign-invested enterprises at the beginning of the period (1) With regard to the handling of the tax already levied on inventories of foreign-funded enterprises at the beginning of the period, the State Administration of Taxation shall issue the following notice: 1. The foreign-invested enterprises produce. Taxes on levies (hereinafter referred to as “levied taxes”) included in the beginning of 1994 inventory of products are not deductible and shall be included in the product cost. Foreign-invested enterprises produce ...