基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

财政部关于印发《外商投资企业采购国产设备退税和接受捐赠有关会计处理规定》的通知 Circular of the Ministry of Finance Concerning Printing and Distributing the Provisions on the Accounting of Drawbacks for Purchasing Homemade Equipment and of Donations Received by Enterprises with Foreign Investment

2006-05-13 17:28   我要纠错 | 打印 | 收藏 | | |

财会[2000]5号
颁布日期:20000718  实施日期:20000718  颁布单位:财政部

  CaiKuai [2000] No.5

  July 18,2000

  Relevant ministries and committees under the State Council, financial departments or bureaus in all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, Xinjiang Production and Construction Corps:

  The Provisions on the Accounting of Drawbacks for Purchasing Homemade Equipment and of Donations received by Enterprises with Foreign Investment is hereby disseminated to you, and you are required to implement them in practice. Please contact us in time if have any problem in implementation.

  Attachment:

  Provisions on the Accounting of Drawbacks for Purchasing Homemade Equipment and of Donations Received by Enterprises with Foreign Investment

  Based on the Circular of State Administration of Taxation Concerning Disseminating the Provisional Measures for Regulating the Drawbacks of Enterprises with Foreign Investment for Purchasing Homemade Equipments (GuoShuiFa [1999] No.171) and the Circular of the State Administration of Taxation Concerning the Taxation on Donations received by Enterprises with Foreign Investment and Foreign Enterprises (GuoShuiFa [1999] No.195), the provisions on the accounting of drawbacks for purchasing homemade equipment and donations received by enterprises with foreign investment and foreign enterprises are as follows:

  1. The drawback of VAT refunded by taxation authorities for an enterprise with foreign investment purchasing homemade equipment shall be treated differently :

  (1) If the purchased homemade equipment hasn't been put into use, the said drawback shall be used to write off the cost of the equipments, the amount of drawback shall be debited to the account of Cash in Bank and credited to the Account of Project Under Construction.

  (2) If the purchased homemade equipment has been put into use, the original book value and accrued depreciation of the equipment shall be adjusted correspondingly and the account of Cash in Bank is debited and the account of Fixed Assets is credited for the adjustment amount. At the same time, the overdrawn depreciation shall be written off and the amount hereof shall be debited to the account of Accumulated Depreciation and credited to the account such as Manufacturing Expense or Management Expense.

  If the drawback of VAT is refunded by taxation authorities during a split year for the purchased homemade equipment which has been put into use, the original book value and accumulated depreciation of the equipment shall be adjusted correspondingly and the account of Cash in Bank shall be debited and the account of Fixed Assets shall be credited for the adjusted amount. At the same time, the overdrawn depreciation shall be written off; the amount shall be debited to the account of Accumulated Depreciation and credited to the account of Adjustment of Profit and Loss In Previous Year.

  The drawback of VAT received by an enterprise before the issuance of the these Provisions, if not treated as the said measures, shall be adjusted retroactively based on the accounting measures hereof.

  2. Donated assets received by an enterprise with foreign investment shall be treated differently :

  (1) As regards monetary donations received by an enterprise, the actually received amount shall be debited to such account as Cash in Bank; the income tax payable calculated on the value of monetary donations at current income tax rate shall be credited to the account of Tax Payable-Income Tax Payable; the value of such assets after income tax payable shall be credited to the account of Capital Accumulation Fund; at the end of the fiscal year, the balance between the income tax payable calculated according to the value of monetary donations and the actual income tax payable on the basis of the settlement of the enterprise at the end of the year shall be debited to the account of Tax Payable-Income Tax Payable and credited to the account of Capital Accumulation Fund.

  (2) As for monetary donations received by an enterprise, an account of 2203 Donated Assets Value Pending Transfer shall be established for the accounting of the donated assets value pending transfer.

  a. As for non-monetary donations received by an enterprise, the value and relevant costs calculated at market price of similar assets or according to relevant vouchers be debited to such accounts as Fixed Assets, Intangible Assets, Raw Material, and shall be credited to such accounts as Donated Assets Value Pending Transfer and Cash In Bank.

  b. At the end of a fiscal year, the book balance of Donated Assets Value Pending Transfer shall be debited to the account of Donated Assets Value Pending Transfer; income tax payable for donated nonmonetary assets (or income tax payable for such assets after any loss covered, the same for the following), shall be credited to the account of Tax Payable-Income Tax Payable; and the value of donated nonmonetary assets after income tax payable shall be credited to the account of Capital Accumulation Fund.

  c. If the non-monetary assets donation remains a certain large number amount after any loss covered, and if it may be, upon approval, averagely counted in taxable income of the enterprise within 5 years, the value transferred in the amount of taxable income shall be debited to the account of Donated Assets Value Pending Transfer; the current income tax payable shall be credited to the account of Tax Payable-Income Tax Payable; the value transferred in taxable income after the current income tax payable, shall be credited to the account of Capital Accumulation Fund.

  3. If any regulation previously issued is not conformity with the said Provisions, the latter shall prevail.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371