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)

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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

　　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.

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