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随着我国改革开放的不断深入和投资环境的不断改善,外商来华投资的日益增多。从扬州市的情况来看,1991年新批准成立的外商投资企业数是前七年的总和,已累计批准成立140多家。但是,外商投资企业发展快,企业财务工作跟不上,我们发现,不少外商投资企业的财务人员,在提取和对外支付应税款项时,没有按税法规定代扣代缴税款,且在记账时没有合法原始凭证,运用会计科目也不规范,致使外商漏缴了我国税收,损害了国家主权和经济利益。究其原因,是由于许多外商投资企业的财务人员是从原中方财务人员中抽调来的,没有事先进行培训和学习,对国家现行的涉外税法规定和外商投
With the deepening of China’s reform and opening up and continuous improvement of the investment environment, the foreign investment in China has been increasing. From the perspective of Yangzhou City, the number of newly-approved foreign-invested enterprises newly approved in 1991 is the sum of the first seven years and has been approved for the establishment of more than 140. However, with the rapid development of FIEs and their lack of financial services, we find that many financial officers of foreign-invested enterprises did not withhold or pay tax in accordance with the tax laws when extracting and externally paying taxable amounts. There is no legal original voucher when making a bookkeeping, nor is the use of accounting subjects, causing foreign investors to make a mistake in tax collection in our country, damaging national sovereignty and economic interests. The reason for this is that many financial personnel of foreign-invested enterprises are drawn from former Chinese financial officers without prior training and study. The current regulations on foreign-related taxation and foreign investment