最近,我局在会同会计师事务所深入三资企业查帐,开展所得税汇算清缴检查中发现,有的地方自定的“优惠”规定:“中方任总经理的,由于经营管理造成亏损,要根据外方投资额按当地银行同期利率计算出亏损年度的利息总额付给外方作为客商的追加资本”。有的企业已经照此执行,使我们感到惊奇。我们认为,这是违背中外合资经营企业法的,因为企业法明确中外合营企业应是共同投资、共同经营、共担风险、共负盈亏的企业、中外双方应是平等互利的,不 Recently, in conjunction with the accounting firm’s investigation of foreign-funded enterprises in depth, they carried out the examination of income tax payment and settlement, and found that in some places, the “preferential” regulation stipulated: “Since the Chinese general manager is a manager, losses caused by business management, According to foreign investment by the local bank interest rates over the same period calculate the total interest in the loss of foreign capital as a business as an additional capital. ” We have been surprised by the fact that some companies have already implemented it. In our opinion, this is against the law of Chinese-foreign equity joint ventures because the enterprise law clearly stipulates that Chinese-foreign joint ventures should be enterprises that jointly invest and operate together and share the risks and make a total profit and loss. Both the Chinese and foreign parties should be equal and mutually beneficial, and not