国家税务总局关于外商投资企业的财务会计制度与涉外税收法规关系问题的通知(附英文)
国家税务总局关于外商投资企业的财务会计制度与涉外税收法规关系问题的通知(附英文)
1993年8月11日，国家税务总局
通知
财政部以（93）财工字第87号、（93）财会字第27号文发出《关于外商投资企业执行〈企业财务通则〉和分行业的企业财务制度有关问题的通知》和《外商投资企业执行新会计制度若干问题规定的通知》，规定外商投资企业自1993年7月1日起执行《企业财务通则》、《企业会计准则》和分行业的财务、会计制度。近来一些地区询问，应如何处理好企业财务、会计制度和涉外税收法规的关系。现就有关问题通知如下：
一、外商投资企业所执行的企业财务、会计制度中与涉外税收法规有不同规定的，在企业计算纳税时，应按涉外税收法规的规定执行。
二、凡涉外税收法规中规定，企业在计算纳税时，有关税务处理方法需要由税务机关审批方可执行的，均应按规定的审批程序办理。
三、各地税务机关对外商投资企业执行企业财务、会计制度中遇到的有关税收问题应及时调查收集，提出处理意见，并上报国家税务总局，以便统一研究处理。
CIRCULAR ON THE QUESTION CONCERNING THE RELATIONS BETWEEN FINAN-CIAL AND ACCOUNTING SYSTEM OF ENTERPRISE WITH FOREIGN INVESTMENT ANDEXTERNAL TAXATION REGULATIONS
(State Administration of Taxation: 11 August 1993 Coded Guo ShuiFa [1993] No. 062)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and the various sub-bureaus of the Offshore Oil Tax
Administration:
The Circular on the Question Concerning--
Enterprise with Foreign Investment Implementing the General Rules on
Enterprise Finance and the Enterprise Financial System of Different Trades
and the Circular on Enterprise with Foreign Investment Implementing the
Stipulations on Some Questions Concerning the New accounting System issued
by the Ministry of Finance in the from of documents Coded (93) Cai Gong Zi
Nos. 87 and (93) Cai Kuai Zi No. 27. The documents stipulate that
enterprise with foreign investment should begin of July 1, 1993 to
implement the General Rules on Enterprise Finance, the Norm of Enterprise
Accounting and the financial and accounting system of different trades.
Recently some regions asked the question as to how to properly handle the
relationship between the enterprise financial and accounting system and
the external taxation regulations. We hereby issue the following circular
on related questions:
I. If there are different stipulations in the enterprise financial
and accounting system carried out by enterprise with foreign investment
and the external taxation regulations, while calculating tax payment, the
enterprise shall implement the stipulations of the external taxation
regulation.
II. If it is stipulated in the external taxation regulations that,
when calculating tax payment, the taxation handling method can be carried
out only after it is examined and approved by the tax authorities, the
enterprise shall handle the matter by following the prescribed examination
and approval procedures.
III. With regard to the problems related to taxation encountered by
enterprise with foreign investment in the course of implementing the
enterprise financial and accounting system, the various local tax
authorities should make timely investigation and collection of these
problems, offer their opinions on handling the matter and report to the
State Administration of Taxation in order to that the administration can
conduct unified study and handling the matter.