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山东省文登市税务局涉外征收处在正确贯彻国家涉外税收政策,大力组织税收收入的同时,几年如一日,把“三资”企业的财务管理纳入自身工作范畴之内,真抓实管、使“三资”企业的财务工作基本上达到了正规化、规范化的要求。文登市自1989年第一家合资企业成立到现在,“三资”企业已发展到100多户。在工作中,我们陆续发现,许多企业财务管理跟下上,不能正确核算经营成果,不仅直接影响了企业的经济效益,而且给征管工作增加了难度。为此,我们做了全面细致的调查发现主要问题有四:一是企业财务工作没有主管部门
The Foreign Tax Collection Office of Wendeng City Inland Revenue Department of Shandong Province, while correctly implementing the foreign tax policy of the state and vigorously organizing the tax revenue, has taken the financial management of “three-funded” enterprises within its scope of work within a few years. So that the “three sources” of the financial work has basically reached the standardization and standardization requirements. Wendeng since the establishment of the first joint venture in 1989 to the present, “three-funded” enterprises have grown to more than 100 households. At work, we have found that many financial management companies follow the above, can not correctly accounting for operating results, not only directly affect the economic efficiency of enterprises, but also to the collection and management more difficult. To this end, we have done a comprehensive and detailed survey found that there are four main problems: First, there is no administration of corporate finance work