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外商投资企业改组股份制企业有关资产重估会计处理的规定财政部以（９４）财会字第２８号文通知：根据《国家税务总局关于股份制试点企业若干涉外税收政策问题的通知》（国税发［１９９３］１３９号）的规定，现对外商投资企业改组股份制企业有关资产重估的会计处理办法规...
According to the Circular of the State Administration of Taxation on Several Revenue Tax Policies Concerned with Joint-stock Pilot Enterprises (Guo Shui Fa [1993] Cai Gui Zi Zi No. 28) ] No. 139), now the foreign-invested enterprises to reorganize the joint-stock enterprises related to asset revaluation accounting rules and regulations ...