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外商投资企业(以下简称企业)在开生产、经营前的筹办期间一般都要发生一些费用—开办费。因此,《外商投资企业和外国企业所得税法》(以下简称税法)对企业筹办期发生的费用如何处理,作了原则规定。然而,在具体执行中,无论是在对企业开办费性质的认识上,还是在税务的处理上都存在一些模糊认识和混乱现象。为了正确处理好企业开办费的税务问题,本文谈些个人意见:
Foreign-invested enterprises (hereinafter referred to as enterprises) generally have some expenses incurred during the preparation period before production and operation, such as start-up expenses. Therefore, the “Law of the People’s Republic of China on Income Tax of Foreign-invested Enterprises and Foreign Enterprises” (hereinafter referred to as the “Tax Law”) sets out the principles for how to handle the expenses incurred during the preparatory period of an enterprise. However, during the concrete implementation, there are some vague cognitions and chaos in the understanding of the nature of start-up expenses of enterprises and taxation. In order to properly handle the business tax issues of start-up costs, this article talked about some personal opinions: