正确区分不征税收入和免税收入在财务上十分重要。企业对不征税收入和资金的支出应设置单独的会计核算科目,而免税收入形成的成本费用或亏损则可以按规定进行税收弥补。国务院近日发布的《关于清理规范税收等优惠政策的通知》要求,各地区、各有关部门要开展一次专项清理,认真排查本地区、本部门制定出台的税收等优惠政策,特别要对与企业签订的合同、协议、备忘录、会议或会谈纪要以及“一事一议”形式的请示、报告和批复等进行全面梳理,摸清底数,确保没有遗漏。通过专项清理,违反国家法律法规的优惠政策一律停止执行,并发布文件予以废止;没有法律法规障碍,确需保留的 Correctly distinguish between non-taxable income and tax-exempt income is financially important. An enterprise shall set up a separate account for its expenditure on non-taxable income and capital, while the cost or loss resulting from tax-exempt income may be tax-compensated as required. The Circular of the State Council recently promulgating the “Regulations on Regulating Preferential Taxes on Norms” requires all regions and all relevant departments to conduct a special clean-up and conscientiously investigate preferential tax policies promulgated by the region and this department, and in particular, sign the agreement with the enterprises The contract, the agreement, the memorandum, the minutes of the meeting or the meeting, and the “one meeting, one proposal” form of consultancy, reporting and approval, etc. to conduct a comprehensive review, find out the base to ensure that there is no omission. Through the special clean-up, in violation of the laws and regulations of the preferential policies to stop the implementation of all, and issued a document to be abolished; there is no legal and regulatory obstacles, do need to retain