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老法师： 您好。我是本市某股份有限公司的会计，现向您请教股份有限公司税收返还及其他各项补助的会计处理方法。尚请不吝赐教。 荀文生荀文生先生： 对于股份有限公司税收返还等有关会计处理，市财政局曾以沪财会（２０００）３８号文件转发了财政部财会［２０００］ ３号文?
Old Master: Hello. I am an accountant of a limited liability company in the city, and I am going to consult you about the accounting treatment of tax rebates and other subsidies of a joint stock limited company. Please educated us yet. Xun Wensheng Xun Wensheng: For the accounting treatment of the tax return of the joint stock limited company, the Municipal Bureau of Finance has forwarded Document No. [2000] No.3 of the Ministry of Finance with document No. 38 of Shanghai Finance and Accounting (2000)