中英双语-财政部关于取消外商投资企业预分利润审批事项的通知(可下载)

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Notice of the Ministry of Finance on Canceling the Examination and Approval of Pre-distributed Profit for Foreign-invested Enterprises

财政部关于取消外商投资企业预分利润审批事项的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2004] No.133

Promulgating Date: 08/09/2004

Effective Date: 08/09/2004

颁布机关: 财政部

文      号: 财企[2004]133号

颁布时间: 08/09/2004

实施时间: 08/09/2004

 

To the financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, specially designated cities in the State plan,

   各省、自治区、直辖市、计划单列市财政厅(局):

In accordance with the provisions of Article 24 of the Supplementary Provisions for the Implementation of the New Enterprise Financial System by Foreign-invested Enterprises [(93) Cai Gong Zi No. 474] promulgated by the Ministry in 1993, if a foreign-invested enterprise "yields good economic result without mature debt, has relatively large amount of profit upon pre-deduction of income tax, it may pre-distribute part of the profit upon the approval of competent financial authorities." Decision is made upon deliberation that financial authorities will no longer examine and approve the pre-distribution of profit for foreign-invested enterprises. Article 24 of the Supplementary Provisions for the Implementation of the New Enterprise Financial System by Foreign-invested Enterprises [(93) Cai Gong Zi No. 474] and other relevant provisions on the examination and approval of pre-distributed profit for foreign-invested enterprises shall be repealed simultaneously.

    我部1993年颁发的《外商投资企业执行新企业财务制度的补充规定》[(93)财工字第474号]第二十四条规定,外商投资企业“效益较好,无到期债务,按规定预缴所得税后仍有较多利润的,经主管财政机关批准,可预分一部分利润”。经研究决定,财政机关不再对外商投资企业预分利润事项进行审批。《外商投资企业执行新企业财务制度的补充规定》[(93)财工字第474号]第二十四条,以及其他外商投资企业预分利润审批的有关规定相应废止。

This Notice shall come into force on the date of promulgation.

    本通知自发布之日起施行。

 

 

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