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外商投资企业深圳某饲料有限公司一九八七年对内销售饲料收入共26,036423元,应纳工业环节工商统一税1,301,820元,经批准,对其应纳税款给予了免征的照顾。不可否认,这在一定程度上平衡了内外资企业的税负(注:对内资新办饲料工业企业三年内国家免征产品税),有利于企业在同等条件下开展竞争,有利于大力扶持特区饲料工业的发展。但对其经批准减免的工商统一税款在帐务上的处理,根据中外合资企业会计制度规定,外商投资企业的财务收支应以权责发生制为原则,即收入与费用的入帐,应以收入的实现和费用的发生为基础。因此,经批准减免的工商统一税不应在
In 1987, a foreign-invested enterprise, Shenzhen Feed Co., Ltd., had a total income of 26,036,423 yuan from selling feedstuffs in the country. It should hold an industrial and commercial uniform tax amounting to 1,330,820 yuan in the industrial sector. Upon approval, it granted exemption from tax payable. It is undeniable that this balances the tax burden of domestic and foreign-funded enterprises to some extent (note: the exemption of domestic product taxes on new domestic feedstock enterprises within three years) is conducive to enterprises competing under the same conditions and is conducive to vigorously supporting the SAR Feed industry development. However, according to the accounting system of Sino-foreign joint ventures, the financial receipts and payments of foreign-invested enterprises should be based on the principle of accruals, ie, the recording of income and expenses, It should be based on the realization of income and the occurrence of costs. Therefore, the unified industrial and commercial tax exemption should not be reduced