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About carrying out " company treasurer system " solve with problem of relevant a
From;  Author:Stand originally
Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , xinjiang production builds bureau of corps finance affairs, the State Council concerns orgnaization of ministries and commissions, concerned directly under, about central management company, bureau of revenue of state of city of only kind of each province, municipality, municipality directly under the Central Government, plan, cess Wu:

Fulfil to carry out " company treasurer system " concern taxation code with relevant accounting standard and country, help industry is calculated correctly and pay enterprise income tax, now will " about carrying out < company treasurer system > solve with problem of relevant accounting standard (3) " print and distribute gives you, ask comply with to carry out. In carrying out, have why problem, feedback in time please total bureau of my ministry and national tax Wu.

Ministry of finance of People's Republic of China

Total bureau of national tax Wu

Two years on August 22

In recent years, as " company treasurer system " reach relevant accounting standard (release of system of accounting of “ of the following abbreviation and relevant criterion ” in succession carry out, concerned accountant element admits really and metric principle produced a few change; In the meantime, in process of reform of national revenue policy, also made to code of enterprise income tax according to the feasibility condition of the development of market economy and enterprise a few adjust. From this, make accounting system and relevant criterion medium affirm with respect to accrual, charge and losing, the regulation of metric standard and code of enterprise income tax produced certain difference. Affirm to concerning accrual, charge or losing because of accounting system and relevant criterion, metric standard and the difference that tax law sets, its handle a principle to be: The enterprise is when accountant business accounting, the regulation that ought to press note plan system and relevant standard undertakes affirming to each accountant element, metric, record and report, the affirming that presses note plan system and relevant criterion regulation, metric standard and tax law are conflicting, must not adjust accountant Zhang book-keeping to record forms for reporting statistics of peace conference plan the amount of relevant project. The enterprise is being calculated current when should paying income tax, should be in according to accounting system and total of profit of relevant criterion calculative (namely, the ” of “ profit total in ” of “ profit watch, similarly hereinafter) on the foundation, add (or subtractive) accounting system and relevant criterion and tax law regulation affirm with respect to some accrual, charge or loss and metric after the difference that wait, adjust to answer specified amount of pay taxes income, occupy in order to calculate current should pay income tax.
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