法关知关与问总企制外于国收投通(税涉业外涉资规(计务局会与系涉税于的规的系税附会通知财政部以（93）财工字第87号、（93）财会字第27号文发出《关于外商投资企业执行〈企业财务通则〉和分行业的企业财务制度有关问题的通知》和《外商投资企业执行新会计制度若干问题规定的通知》，规定外商投资企业自1993年7月1日起执行《企业财务通则》、《企业会计准则》和分行业的财务、会计制度。近来一些地区询问，应如何处理好企业财务、会计制度和涉外税收法规的关系。现就有关问题通知如下：一、外商投资企业所执行的企业财务、会计制度中与涉外税收法规有不同规定的，在企业计算纳税时，应按涉外税收法规的规定执行。二、凡涉外税收法规中规定，企业在计算纳税时，有关税务处理方法需要由税务机关审批方可执行的，均应按规定的审批程序办理。三、各地税务机关对外商投资企业执行企业财务、会计制度中遇到的有关税收问题应及时调查收集，提出处理意见，并上报国家税务总局，以便统一研究处理。CIRCULARONTHEQUESTIONCONCERNINGTHERELATIONSBETWEENFINAN-CIALANDACCOUNTINGSYSTEMOFENTERPRISEWITHFOREIGNINVESTMENTANDEXTERNALTAXATIONREGULATIONS(StateAdministrationofTaxation:11Agst1993CodedGoShiFa[1993]No.062)WholeDoc.Tothetaxbreasofvariosprovinces,atonomosregionsandmnicipalities,thetaxbreasofvarioscitieswithindependentplanningandthevariossb-breasoftheOffshoreOilTaxAdministration:TheCirclarontheQestionConcerning--EnterprisewithForeignInvestmentImplementingtheGeneralRlesonEnterpriseFinanceandtheEnterpriseFinancialSystemofDifferentTradesandtheCirclaronEnterprisewithForeignInvestmentImplementingtheStiplationsonSomeQestionsConcerningtheNewaccontingSystemissedbytheMinistryofFinanceinthefromofdocmentsCoded(93)CaiGongZiNos.87and(93)CaiKaiZiNo.27.ThedocmentsstiplatethatenterprisewithforeigninvestmentsholdbeginofJly1,1993toimplementtheGeneralRlesonEnterpriseFinance,theNormofEnterpriseAccontingandthefinancialandaccontingsystemofdifferenttrades.Recentlysomeregionsaskedtheqestionastohowtoproperlyhandletherelationshipbetweentheenterprisefinancialandaccontingsystemandtheexternaltaxationreglations.Weherebyissethefollowingcirclaronrelatedqestions:I.Iftherearedifferentstiplationsintheenterprisefinancialandaccontingsystemcarriedotbyenterprisewithforeigninvestmentandtheexternaltaxationreglations,whilecalclatingtaxpayment,theenterpriseshallimplementthestiplationsoftheexternaltaxationreglation.II.Ifitisstiplatedintheexternaltaxationreglationsthat,whencalclatingtaxpayment,thetaxationhandlingmethodcanbecarriedotonlyafteritisexaminedandapprovedbythetaxathorities,theenterpriseshallhandlethematterbyfollowingtheprescribedexaminationandapprovalprocedres.III.Withregardtotheproblemsrelatedtotaxationenconteredbyenterprisewithforeigninvestmentinthecorseofimplementingtheenterprisefinancialandaccontingsystem,thevarioslocaltaxathoritiessholdmaketimelyinvestigationandcollectionoftheseproblems,offertheiropinionsonhandlingthematterandreporttotheStateAdministrationofTaxationinordertothattheadministrationcancondctnifiedstdyandhandlingthematter。