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CIRCULAR ON THE QUESTION CONCERNING THE RELATIONS BETWEEN FINAN-CIAL AND ACCOUNTING SYSTEM OF ENTERPRISE WITH FOREIGN INVESTMENT ANDEXTERNAL TAXATION REGULATIONS

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.

xternal 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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