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贵刊在1992年第10期登载了《新税法中几个会计账务处理问题》一文。该文作者针对外商投资企业和外国企业所得税及其施行细则在执行中所遇到的几个问题的会计账务处理方法作了一些探讨。但事实上,财政部在1992年5月份发布的《外商投资企业会计制度》以及与之配套的《外商投资工业企业会计科目和会计报表》中,已经对这些问题作出了明确的与税法不相抵触的规定。现分别简述如下:
Your issue in the tenth issue of 1992 published a “new tax law in the treatment of several accounting issues,” a text. The author made some discussions on the accounting treatment of several problems encountered in the implementation of income tax of foreign-invested enterprises and foreign enterprises and their implementing rules. However, in fact, the “Accounting System for Foreign-invested Enterprises” issued by the Ministry of Finance in May 1992 and its accompanying “Accounting Regulations and Accounting Reports on Industrial Enterprises with Foreign Investment” have made clear that these issues are incompatible with tax laws Contradictory provisions. Now briefly described as follows: