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对外商投资企业获利年度的正确认定,我认为《涉外税务》1992年第4期《外商投资企业获利年度的确定》和第11期《也谈外商投资企业获利年度的确定》两文所讲的都不够准确。因为,只讲按会计制度或者只讲按所得税法来确定企业的获利年度,都是不够全面的,也是不够准确的。众所周知,外商投资企业所得税的征收,还要依据财会法规。目前我国已公布执行的外商投资企业财会法规有企业财务管理规定、会计制度和会计科目与会计报表等。因此,全面、准确地讲,外商投资企业获利年度的正确认定,应该是“依法认定”。这里的法,
As for the correct identification of the profit-making year of foreign-funded enterprises, I think the articles on “Foreign-related Taxation”, No. 4, 1992, “Confirmation of the Year of Profits of Foreign-invested Enterprises” and No. 11 “Also on the Confirmation of the Year of Profitable Foreign-invested Enterprises” The words are not accurate enough. Because only by accounting system or only by income tax law to determine the profit-making year, are not comprehensive enough, it is not accurate enough. As we all know, foreign-invested enterprises income tax collection, but also in accordance with accounting rules. At present, China has promulgated and implemented the rules and regulations on the financial management of foreign-funded enterprises with accounting regulations, accounting systems and accounting titles and accounting statements. Therefore, in a comprehensive and accurate manner, the correct identification of the profit-making year of foreign-funded enterprises should be “legally determined.” The law here,