在企业所得税年度纳税申报表体系中,政府补助的填报是一个难点问题,本文对此进行分析。首先,政府补助的正确填报,需要4张表的相互配合,它们分别是表“A105000纳税调整项目明细表”、表“A105020未按权责发生制确认收入纳税调整明细表”、表“A105040专项用途财政性资金纳税调整明细表”、表“A105080固定资产折旧、摊销情况及纳税调 In the enterprise income tax annual tax return system, the reporting of government subsidies is a difficult issue, this article analyzes. First of all, the correct reporting of government subsidies, the need for the cooperation of four tables, respectively, they are ”table A105000 tax adjustment items“, ” A105020 does not accrue income tax adjustment schedule Table “A105040 special purpose financial tax adjustment list ” “table ” A105080 Fixed assets depreciation, amortization and tax adjustment