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近年来,由于种种原因,深圳市有的会计师对企业查账的质量日趋下降,差错问题日益增多。据去年对外商投资企业和外国企业所得税汇算清缴的资料统计,在深圳市税务局复查的已出示会计师事务所查账报告的企业中,违反税收法规的户数仍占总复查户的66.41％,这些违反税收法规的问题主要有: 1、不按规定汇率计算记账。现行税法规定,以人民币为记账本位币的企业,其外币收支要以国家外汇管理总局公布的兑换牌价折成人民币记账,但仍有些企业用市场调剂汇率或自定高价汇率折算入账。
In recent years, due to various reasons, some auditors in Shenzhen City, the quality of corporate audits declining, the error is increasing. According to last year’s statistics on the final accounts of the income tax of foreign-invested enterprises and foreign enterprises, the number of companies that have audited accounts of certified public accountants reviewed by the Shenzhen Taxation Bureau still accounts for 66.41% of the total reexamined households, , These violations of tax laws and regulations are mainly: 1, not according to the provisions of the exchange rate accounting. According to the current tax law, enterprises whose Renminbi (RMB) is their standard bookkeeping currency should have their foreign currency receipts and payments translated into RMB at the exchange rates announced by the State Administration of Foreign Exchange. However, some enterprises still use the market exchange rates or their own fixed exchange rates to record them.