国家税务总局关于外国投资者再投资退税有关问题的批复

现就外商投资企业的外国投资者享受再投资退税有关问题批复如下：《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）第十条所述再投资是指，外国投资者将从外商投资企业取得的利润直接再投资本企业或其它外商投资企业，增加本企业或其它外商投资企业的注册资本，或者投资举办其它外商投资企业。如果根据合同或协议规定，这些再投资需要分期、分阶段进行的，可区分以下情况确定是否给予退税：     

利润再投资退税的若干问题

《中华人民共和国外商投资企业和外国企业所得税法》第十条规定，外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳……     

协会要帮助企业创品牌——山西省外商投资企业协会宣传优势企业形象

<正>山西省外商投资企业协会2004年把服务企业作为重点,不断开拓创新,提高企业的社会知名度、市场影响力和会员企业间亲和力。根据山西省政府八部门组织的联合年检和年度财务审计表的结果排出本省外商投资企业营业收入超过亿元的32家企业,2004年在《中国外资》杂志第九期上发表,扩大了山西省外商投资企业在国内外的影响力。山西省外商投资企业协会2004年把服务企业作为重点,不断开拓创新,提高企业的社会知名度、市场影响力和会员企业间亲和力。根据山西省政府八部门组织的联合年检和年度财务审计表的结果排出本省外商投资企业营业收入超过亿元的32家企业,2004年在《中国外资》杂志第九期上发表,扩大了山西省外商投资企业在国内外的影响力。     

外资企业所得税优惠政策

对生产性外商投资企业，经营期在十年以上的，经税务机关批准，从开始获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。     

关于外商投资企业执行增值税会计处理的补充规定

关于外商投资企业执行增值税会计处理的补充规定上海市财政局于１９９４年３月发出了《关于外商投资企业执行增值税会计处理的补充规定的通知》，现转载于此，供工作参考。根据财政部（９４）财会字第０２号《关于印发外商投资企业执行新税收条例有关会计处理规定的通知》...     

关于外商投资企业外汇自求平衡问题

关于外商投资企业外汇自求平衡问题国家外汇管理局政策研究室刘光灿，孙鲁军一、外商投资企业外汇自求平衡问题的发展和演变在１９８６年４月颁布的《中华人民共和国外资企业法》第十八条和１９８８年４月颁布的《中华人民共和国中外合作经营企业法》第二十条对外商投资企...     

全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定 1993年12月29日第八届全国人民代表大会常务委员会第五次会议通过

全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定　１９９３年１２月２９日第八届全国人民代表大会常务委员会第五次会议通过中华人民共和国主席令第十八号《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、...     

完善"二免三减半"优惠政策的建议

《中华人民共和国外商投资企业和外国企业所得税法》第八条规定:“对生产性外商投资企业,经营期在10年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税。”(以下简称“二免三减半”优惠政策)。下面就我局所辖注册期自2002年4月至200     

透过年检看吉林省外商投资企业

自1998年外商投资企业联合年检工作开展以来，每年来国家外汇管理局吉林省分局参加年检的外商投资企业企业都达1500户，占全省工商部门注册的外商投资企业的50％以上。通过年检，反映出当前吉林省外商投资企业生产、经营方面有以下几个特点：一是部分较早的合资企业进入收获期，经营上年年上台阶，经济效益连年增长，1998年创利8．8亿元人民币，1999年创利13．46亿元人民币，2000年创利23．32亿元人民币，成为吉林省举足轻重的利税大户。吉林德大有限公司、长春大成玉米有限公司等外商投资企业都为地方经济发展做出了贡献。二是利用吉林省资源优势，依托主导行业和大型骨干企业寻求发展。汽车是吉林省的优势行业，围绕一汽集团公司和一批外商投资企业，带动了省内经济的发展；利用农业资源，发展以农产品加工为主的外商投资企业，启动了黄龙、大成、赛力斯达等外商投资的企业为骨干的百万吨玉米深加工项目，成为吉林省的支柱行业。三是外商投资企业出口创汇额占全省出口创汇额的比重大。1998年至2000年吉林省外商投资企业出口创汇额分别为2．8亿美元、3．56亿美元、3．2亿美元，占当年全省出口创汇额的37．4％、35．6％、26．66％。四是外商投资企业的产业结构由初期的饮食服务、娱乐、房地产等逐步向工业制成品、农产品加工等方面发展，并新建了处理污水保护环境的汇津污水管道有限公司、以公益事业为主的吉林夕阳红老年公寓开发有限公司等环保和公益项目的外商投资企业，便吉林省外商投资企业的产业结构更趋合理。     

外商投资企业和外国企业所得税法实施后的有关会计处理问题解答

问:修改后的《外商投资企业和外国企业所得税法》及《外商投资企业和外国企业所得税法实施细则》公布并自1991年7月1日起施行后,所涉及的有关会计问题,该如何处理? 答:修改后的《外商投资企业和外国企业所得税法》(以下简称《税法》)和《外商投资企业和外国企业所得税法实施细则》(以下简称《细则》)公布并施行后,有关会计方面涉及六个问题,现解答如下: 一、《细则》第十条关于《税法》第四条所     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。