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一、现行税法与会计制度规定不相一致的问题我国制定的《外商投资企业和外国企业所得税法》已于1991年7月1日起施行。财政部新制定的《外商投资企业会计制度》也从1992年7月1日起执行。会计制度与税法规定不一致的问题有: 1、关于坏帐准备的计提和坏帐损失的认定问题会计制度第二十二条规定,企业可于年度终了按应收款项或者放款的年末余额,计提不超过3％的坏账准备,并对计提坏账准备的企业没有限定范围。但根据
First, the current tax law and the accounting system does not comply with the provisions of the problem China’s enacted “Foreign-invested enterprises and foreign enterprises Income Tax Law” has been July 1, 1991 come into force. The newly formulated “Accounting System for Foreign-invested Enterprises” by the Ministry of Finance has also been implemented since July 1, 1992. The accounting system and the provisions of the tax law are not inconsistent with the problem: 1, on the provision for bad debts and the identification of bad debts Accounting system Article 22 provides that enterprises may at the end of the year by receivables or loans balance , Provided for not more than 3% of the bad debt provision, and no provision for the provision of bad debt provisions of the enterprise. But according to