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外资企业法实施细则(29)

2014-06-17    来源:网络    【      美国外教 在线口语培训

第五十八条外资企业中的外籍职工和港澳台职工的工资和其他正当的外汇收益,依照中国税法纳税后,可以自由汇出。
Article 58 The wages and salaries as well as other rightful earnings in foreign exchange of foreign workers and staff members and of those form Hong Kong, Macao and Taiwan working in a foreign-capital enterprise may be remitted freely out of the country after taxes have been paid in accordance with the provisions of the Chinese tax law.

第九章财务会计
Chapter IX Financial Affairs and Accounting

第五十九条外资企业应当依照中国法律、法规和财政机关的规定,建立财务会计制度并报其所在地财政、税务机关备案。
Article 59 A foreign-capital enterprise shall, in accordance with Chinese laws, regulations and the provisions of financial organs, set up financial and accounting systems, which shall be reported, for the record, to the financial departments and the tax authorities at the place where the enterprise is located.

第六十条外资企业的会计年度自公历年的一月一日起至十二月三十一日止。
Article 60 The fiscal year of a foreign-capital enterprise shall begin from January 1 and end on December 31 of Gregorian calendar.

第六十一条外资企业依照中国税法规定缴纳所得税后的利润,应当提取储备基金和职工奖励及福利基金。储备基金的提取比例不得低于税后利润的10%,当累计提取金额达到注册资本的50%时,可以不再提取。职工奖励及福利基金的提取比例由外资企业自行确定。
Article 61 Reserve funds and bonus and welfare funds for workers and staff members shall be withdrawn from the profits after a foreign-capital enterprise has paid income tax in accordance with the provisions of the Chinese tax law. The proportion of reverse funds to be withdrawn shall not be lower than 10% of the total amount of profits after payment of tax; the withdrawal of reserve funds may be stopped when the total cumulative reserve has reached 50% of the registered capital. The proportion of bonus and welfare funds for workers and staff members to be withdrawn shall be determined by the foreign-capital enterprise of its own accord.



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