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财政部以(94)财会字第02号文印发了《外商投资企业执行新税收条例有关会计处理的规定》,要求企业自1994年1月1日起执行。具体内容如下。根据中华人民共和国第十八号主席令关于《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》,外商投资企业自1994年1月1日起执行国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。有关增值税、消费税和营业税的会计处理应按照我部“关于印发企业执行新税收条例肓关会计处理规定的通知”(93财会字83号文)中所附《关于增值税会计处理的规定》、《关于消费税会计处理规定》、《关于营业税会计处理的规定》执行。另对有关问题进一步补充明确如下:
The MOF issued the “Provisions on the Accounting Treatment of the Implementation of the New Taxation Regulations by FIEs” (94) Cai Zi Zi No. 02, requiring the establishment of the enterprise to be implemented on January 1, 1994. The details are as follows. Pursuant to the Decision of the President of the People’s Republic of China No. 18 on the Provisional Regulations of the Standing Committee of the National People’s Congress on the Application of Provisional Regulations on Taxes on Value-added Tax, Consumption Tax and Business Tax for Foreign-invested Enterprises and Foreign Enterprises, the foreign-invested enterprises From the implementation of the State Council promulgated the Provisional Regulations on Value Added Tax, the Provisional Regulations on Consumption Tax and the Provisional Regulations on Sales Tax. The accounting treatment of value-added tax, consumption tax and sales tax should be in accordance with the “Notice on Printing and Distributing the Regulations on the Accounting Treatment of Enterprises Implementing New Tax Regulations” (No. 93, Cai Kuai Zi No. 83) Provisions “,” Accounting Regulations on Consumption Tax “and” Regulations on Business Tax Accounting Treatment ". In addition, the related issues are further supplemented as follows: