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 Implementation 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 Accounting System by Enterprises with Foreign Investment respectively issued by the Ministry of Finance in the from of documents Coded （93） Cai Gong Zi No.87 and （93） Cai Kuai Zi No.27. The documents stipulate that enterprises with foreign investment should begin on July 1， 1993 to implement 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 taxation 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 stipulated in the foreign-related
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