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解惑“男生和女生差差差滑轮鞋”-知识课堂

中国财政部公布《男生和女生差差差滑轮鞋境外会计组织境内业务活动管理办法》

来源: 人民日报海外版
2024-12-22 00:56:15

最佳回答

“男生和女生差差差滑轮鞋”中国财政部公布《男生和女生差差差滑轮鞋境外会计组织境内业务活动管理办法》

  中新男生和女生差差差滑轮鞋社北京12月19日电 (记男生和女生差差差滑轮鞋者 赵建华)中国财政部近日印发《境外会计组织境内业务活动管理办法》(下称《办法》),规范境外会计组织在中国境内开展业务活动。《办法》自印发之日起施行。

  《办法》所称境外会计组织,是指在中国境内开展国际会计、社会审计理论研究、交流与合作等活动,且符合《中华人民共和国境外非政府组织境内活动管理法》规定的境外非政府组织。

  《办法》主要包括四方面内容:一是总则;二是登记和备案;三是活动规范;四是附则,主要明确了境外会计组织代表机构业务活动领域不再属于财政部门业务范围情况下的处理要求等。

  《办法》规定,省级以上财政部门对工作中发现的境外会计组织未经登记或备案在境内开展活动,境外会计组织代表机构未按规定办理变更登记、备案相关事项,以及违反《中华人民共和国境外非政府组织境内活动管理法》其他行为的,应当及时通报所在地省级公安机关并协助依法处置。

  财政部有关负责人19日表示,2020年以来,7家境外会计组织在境内设立11家代表机构,财政部同意作为其业务主管单位。结合近年来境外会计组织境内业务活动管理的实践,《办法》进一步细化了代表机构设立、变更等事项的办理程序,明确了境外会计组织临时活动备案有关要求,有助于更好地保障境外会计组织及其代表机构的合法权益,促进交流与合作。(完)

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