论文部分内容阅读
国家税务总局以国税发[1993]028号文件作出如下规定:1、集体企业(不包括乡镇集体企业)、私营企业财务的管理工作仍由税务部门负责。2、城镇集体企业、私营企业在实行新财务会计制度时,应对现有资产存量进行全面清查核实,并将清查结果向当地税务机关报告。3、城镇集体企业的资本金可划分为:城镇集体资本金、法人资本金、个人资本金和外商资本金。有国家投资的企业可增设国家资本金。城镇集体资本金,主要是指由本企
The State Administration of Taxation has made the following stipulations in the document of Guoshuifa [1993] 028: 1. The taxation department is still responsible for the management of the financial affairs of collective enterprises (excluding township collective enterprises) and private enterprises. 2. In the implementation of the new financial accounting system, urban collective enterprises and private enterprises shall conduct a comprehensive inventory and verification of the existing stock of assets, and report the result of the inventory to the local tax authorities. 3. The capital of urban collective enterprises can be divided into: urban collective capital, corporate capital, personal capital, and foreign capital. Enterprises with state investment may increase state capital. Urban collective capital, mainly refers to the enterprise