国家税务总局


国家税务总局关于外商投资企业外币业务税务处理问题的通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
国家外汇管理体制改革后，由于汇率并轨，外商投资企业需依照有关会计制度对其外币帐户进行调整。现就有关问题的税务处理明确如下：
一、企业已收到的资本金，并已按规定的记帐汇率记入有关资本帐户的，不得因汇率并轨或波动调整资本帐户帐面余额。
二、企业有关外币帐户（包括外币现金、外币银行存款、以外币结算的债权和债务）的年初余额，按照中国人民银行1994年1月1日公布的市场汇价进行调整，折合为记帐本位币余额。所折合的记帐本位币余额与原记帐本位币帐面余额之间的差额，应单独反映，在计算企业应纳税
所得额时按以下方法处理：
1．如为净损失，可按自1994年度起的五年期内平均摊销，剩余经营期限不足五年的，在剩余经营期限内平均摊销。净损失数额较小，对企业当期应纳税所得额计算影响不大，需在1994年度当年一次摊销的，或者数额巨大，确需在五年以上期间摊销的，由企业提出申请，报主
管税务机关核定。
2．如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。

CIRCULAR ON QUESTION CONCERNING THE HANDLING OF TAX RELATED TOFOREIGN EXCHANGE BUSINESS OF ENTERPRISES WITH FOREIGN INVESTMENT

(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 107)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
Due to the merger of exchange rates after reform of the state foreign
exchange control system, enterprise with foreign investment shall adjust
their foreign exchange accounts in accordance with related accounting
system. Questions related to the handling of tax are hereby clarified as
follows:
I. An enterprise which has received the capital funds and has entered
them in the related capital account in accordance with the specified
account exchange rate shall not adjust the book balance of the capital
account just because of the merger of fluctuation of exchange rates.
II. The early year balance of the enterprise's related foreign
exchange account (including foreign cash, foreign currency bank deposits
and creditor's right and debt settled in foreign currency) shall be
adjusted in accordance with the market exchange rate published on January
1, 1994 by the People's Bank of China and be converted into balance of
account standard money. The difference between the converted account
standard money and the book balance of the original account standard money
shall be reflected independently and shall be dealt with in accordance
with the following methods when calculating the taxable amount of the
enterprise's income:
(1) The net loss, if any, may be amortized on an average within five
years beginning from 1994, if the remaining operational period is less
than five years, the net loss shall be amortized on an average within the
remaining operational period. If the amount of the net loss is small and
does not have much effect on the calculation of the enterprise's current
taxable amount of income and so needs to be amortized lump sum in the
current year of 1994, or if the amount of the net loss is huge and indeed
needs to be amortized in a period of over five years, the enterprise shall
file an application and report it to competent tax authorities for
verification and approval.
(2) The net profit, if any, may be written off on an average in light
of a five-year period, or be used to make up the annual loss, the balance
may be incorporated into the enterprise's clearing income.



1994年4月21日
财政部


财政部关于印发《〈港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定〉的补充规定》的通知

2003年11月26日 财会[2003]33号

各省、自治区、直辖市财政厅(局)，深圳市财政局：
现将《〈港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定〉的补充规定》印发给你们，请遵照执行。
附件：《港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定》的补充规定

附件：

《港、澳、台地区会计师事务所来内地临时执行
审计业务的暂行规定》的补充规定

为促进香港、澳门与内地建立更紧密经贸关系，根据国务院批准的《内地与香港关于建立更紧密经贸关系的安排》和《内地与澳门关于建立更紧密经贸关系的安排》，现就《港、澳、台地区会计师事务所来内地临时执行审计业务的暂行规定》[(94)财会协字第81号]做如下补充规定：
一、凡未在内地设立可以承办审计业务机构的香港、澳门、台湾地区会计师事务所，接受事务所所在地区或中国境外委托人委托，需要在内地临时办理审计业务的，应向办理审计业务所在地的省级财政部门提出书面申请，跨省(自治区、直辖市)临时办理审计业务，应向财政部提出申请，经批准后方可执行业务。
二、香港会计师事务所、澳门核数公司申请临时执行审计业务许可证自颁发之日起一年内有效。
三、申请临时执业的香港、澳门、台湾地区会计师事务所领取许可证时不再缴纳费用。
四、本补充规定自2004年1月1日起施行。