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为加强财务管理,促进注册会计师事业的发展,根据财政部颁发的《关于会计师事务所财务收支管理和人员待遇的若干规定》和补充规定,结合我省实际制定本暂行规定.第一条会计师事务所是国家批准的依法独立承办注册会计师业务的事业单位,实行独立核算、自负盈亏、自收自支、依法纳税的财务管理办法.第二条会计师事务所税收的征免、经费开支标准,均执行国家对事业单位的有关规定.财务收支计划报同级财政部门审定,年度决算报表报省财政厅审批.第三条会计师事务所的各项业务收费,应严格执行陕西省会计师事务所统一业务收费(标准)暂行规定,不得向委托人收取额外费用或提出其它附加条件.特殊情况需加收费用的,须报省物价局、省财政厅批准,并在委托书上予以载明,做到收费合理、有据.
In order to strengthen financial management and promote the development of certified public accountants, according to “Several Provisions on Financial Revenue and Expenditure Management and Staff Treatment of Certified Public Accountants” and supplementary provisions issued by the Ministry of Finance, this Interim Provisions are formulated in light of the actual situation in our province. The firm is an institution approved by the state that independently undertakes CPA business in accordance with the law and implements the financial management measures of independent accounting, self-financing, self-financing, self-financing, and taxing according to law.Article 2Tax levies and expenditures standards of accounting firms, The implementation of the relevant provisions of the state institutions.Financial revenue and expenditure plan at the same level approved by the financial sector, the annual final accounts report submitted to the Provincial Department of Finance for approval.Article 3The accounting firm fees, should strictly implement the accounting firm in Shaanxi Province Uniform charges (standard) Interim Provisions, shall not charge additional fees to the client or other additional conditions.For special circumstances require additional charges, to the Provincial Price Bureau, the Provincial Department of Finance approved and placed on the power of attorney, Achieve reasonable fees, well-founded.