一、筹建期间的划定 实务中，对企业筹建期起讫日的认定，做法比较统一，即外商投资企业以签订合营合同、内资企业以取得营业执照或开业许可证为准。但是，对筹建期终止日的认定，按行业的不同而有所差异。如商业企业，一般以开具第一张销售发票为准；工业企业，一般以开始试生 I. Demarcation during the period of preparation and establishment In the practice of deconstruction of construction period, the establishment and starting-up date of the preparatory period for establishment of the enterprise are relatively uniform. That is, the foreign-invested enterprise shall sign the joint venture contract and the domestic-funded enterprise shall obtain the business license or opening permit. However, the recognition of the termination date of preparation for construction varies according to the industry. Such as commercial enterprises, generally issued by the first sales invoices prevail; industrial enterprises, generally to begin trial students