外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。

A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.

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将财政和税务机关。

Transferring finance and tax authority.

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在财政部、国家税务总局联合发布通知后，地方税务机关必须退还已征收的加名税。

Following the joint regulation by the Ministry of Finance and the State Administration of Taxation, the name-adding taxes imposed by local tax authorities should be refunded.

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