Circular of the State Administration of Taxation on Stamp Tax on Capital Accounting Book
Circular of the State Administration of Taxation on Stamp Tax on Capital Accounting Book
Circular of the State Administration of Taxation on Stamp Tax on Capital Accounting Book
Guo Shui Fa [1994] No. 25
February 5, 1994
The General Rules on Enterprise Financial Affairs and the Enterprise Accounting Rules (the two "Rules") have come into effect on July 1, 1993. In accordance with the two "Rules" and relevant provisions, after various production and operation enterprises adopt new accounting rules and change their accounting items and account books, there will be no "self-owned liquid capital" thereof.
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Guo Shui Fa [1994] No. 25
February 5, 1994
The General Rules on Enterprise Financial Affairs and the Enterprise Accounting Rules (the two "Rules") have come into effect on July 1, 1993. In accordance with the two "Rules" and relevant provisions, after various production and operation enterprises adopt new accounting rules and change their accounting items and account books, there will be no "self-owned liquid capital" thereof.
......