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《企业所得税暂行条例》规定:企业取得国家财政性补贴和其他补贴收入,除国务院、财政部和国家税务总局规定不计入损益外,应一律并入实际收到该补贴收入年度的应纳税所得额,缴纳企业所得税。对工业企业一般纳税人来说,补贴收入在增值税处理上没有特别规定,可以认为无须缴纳增值?
The Provisional Regulations on Enterprise Income Tax stipulates that, except for the provisions of the State Council, the Ministry of Finance and the State Administration of Taxation that are required by the State Council, the Ministry of Finance and the State Administration of Taxation to obtain the state financial subsidies and other subsidies, enterprises shall be uniformly included in the taxable income actually received during the income year of the subsidy Amount, pay enterprise income tax. For ordinary taxpayers in industrial enterprises, there is no special stipulation on the treatment of VAT in the subsidy income, and it can be considered that no added value is required.