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中外合作经营企业与中外合资经营企业的主要区别在于:中方不一定用资金或其他财物投资并计算股权,也不一定按股权分配收益。这对于中方讲,可以基本上不直接投资或很少投资,合作若干年后,企业的全部资产和权益可以完全无偿地归中方所有。而对于外方来讲。允许在合作期间将折旧基金逐年提走,这样可以较快的收回其投资,手续简便,收效迅速。本文试就中外合作经营旅游饭店会计工作的特点,谈谈中外合作经营企业的性质和实践中的问题。一、中外合营旅游饭店管理上的特点 1、法律依据问题。由于中外合作经营企业法尚未颁布,目前一是遵循一般的税法、条例,如《中华人民共和国个人所得税法》、《中华人民共和国工商统一税条例(草案)》、《中华人民共和国外国企业所得税法》等;二是遵循专用的法规,如《关于中外合作经营企业进出口货物的监管和免征税规定》;三是参照执行中外合资企业适用的有
The main difference between Sino-foreign cooperative enterprises and Sino-foreign equity joint ventures is that China does not necessarily use funds or other property to invest in and calculate equity, nor does it necessarily distribute income according to equity. This means that for the Chinese side, basically no direct investment or very little investment can be made. After several years of cooperation, all the assets and rights of the enterprise can be owned by the Chinese party completely free of charge. For foreigners. Allowing depreciation funds to be withdrawn during the cooperation year by year so that their investments can be recovered quickly and the procedures are simple and effective. This article tries to discuss the nature of Sino-foreign cooperative management enterprises and the problems in practice in the accounting work of Chinese-foreign cooperative tourist hotels. I. Features of management of Chinese-foreign joint venture tourist hotels 1. Legal basis. Since the Sino-Foreign Cooperation Enterprise Law has not yet been promulgated, at present, it follows the general tax laws and regulations, such as the “People’s Republic of China Personal Income Tax Law,” “The People’s Republic of China Industrial and Commercial Unified Tax Regulations (Draft),” and the “People’s Republic of China Foreign Enterprise Income Tax Law.” And so on; the second is to comply with special regulations, such as the Regulations on the Supervision and Exemption of Imports and Exports of Sino-foreign Cooperative Enterprises, and the third is to refer to the implementation of Chinese-foreign joint ventures.