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问:修改后的《外商投资企业和外国企业所得税法》及《外商投资企业和外国企业所得税法实施细则》公布并自1991年7月1日起施行后,所涉及的有关会计问题,该如何处理? 答:修改后的《外商投资企业和外国企业所得税法》(以下简称《税法》)和《外商投资企业和外国企业所得税法实施细则》(以下简称《细则》)公布并施行后,有关会计方面涉及六个问题,现解答如下: 一、《细则》第十条关于《税法》第四条所
Question: After the amended “Implementation of Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises” and “Implementary Rules for Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises” announced and implemented since July 1, 1991, how are the relevant accounting issues involved? A: After the revised “Law on Foreign Investment Enterprises and Foreign Enterprise Income Tax” (hereinafter referred to as the “Tax Law”) and the “Implementation Rules for Foreign Investment Enterprises and Foreign Enterprise Income Tax Law” (hereinafter referred to as the “Detailed Rules”) are promulgated and implemented, relevant There are six issues involved in accounting. The answers are as follows: I. Article 10 of the “Detailed Rules” concerning Article 4 of the “Tax Law”