自一九八九年一月一日起,外资企业的总机构或分支机构,其记载资金的帐簿,只就其在特区内的固定资产和自有流动资金计贴印花。关于如何确定外商投资企业“自有流动资金”问题,深圳市税局(89)深税外字第94号文规定公式为:自有流动资金=自有资金-固定资产及长期投资占用的自有资金;自有资金=实收资本+储备资金+企业发展基金。对外资企业的资金帐簿,按上述公式确定计算的自有流动资金,笔者认为有待改进。因 Starting from January 1, 1989, the head office or branch of a foreign-funded enterprise, which records the capital account, only prints its fixed assets and self-owned floating funds in the special zone. On how to determine the “own liquidity” of foreign-invested enterprises, Shenzhen Tax Bureau (89) provides the following formula: 深圳 市 税务局 (89) 深 外 外 字 94 号 The formula is: Self-owned liquidity = self-owned funds - owned by fixed assets and long- Capital; own funds = paid-in capital + reserve capital + enterprise development fund. The capital account books of foreign-funded enterprises, according to the above formula to determine the calculation of its own liquidity, I think that needs to be improved. because