国税发[1993]062号
颁布日期：19930811 　实施日期：19930811 　颁布单位：国家税务总局

　　GuoShuiFa [1993] No.62

　　August 11， 1993

　　The Circular on the Implementation² of the General Rules on Enterprise Finance and the Enterprise Financial System of Different Trades by Enterprises with Foreign Investment and the Circular on the Implementation of the Stipulations on Some Questions Concerning the New Accounting³ System by Enterprises with Foreign Investment respectively issued by the Ministry⁴ of Finance in the from of documents Coded （93） Cai Gong Zi No.87 and （93） Cai Kuai Zi No.27. The documents stipulate⁵ that enterprises with foreign investment should begin on July 1， 1993 to implement¹ the General Rules on Enterprise Finance， the Rules of Enterprise Accounting and the financial and accounting system of different trades. Recently some regions asked the question as to how to properly handle the relationship between the enterprise financial and accounting system and the foreign-related taxation⁶ laws and regulations. We hereby issue the following circular on related questions：

　　I. If there are different stipulations in the enterprise financial and accounting system carried out by enterprises with foreign investment and the foreign-related taxation laws and regulations， while calculating tax payment， the enterprise shall implement the stipulations of the foreign-related taxation laws and regulations.

　　II. If it is stipulated⁷ in the foreign-related taxation laws and regulations that， when calculating tax payment， the taxation handling method can be carried out only after it is examined and approved by the tax authorities， the enterprise shall handle the matter by following the prescribed examination and approval procedures.

　　III. With regard to the problems related to taxation encountered by enterprises with foreign investment in the course of implementing⁸ the enterprise financial and accounting system， the various local tax authorities should make timely investigation⁹ and collection of these problems， offer their opinions on handling the matter and report to the State Administration of Taxation in order to that the administration can conduct unified¹⁰ study and handling the matter.