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根据企业会计准则的解释,企业财政性资金实际上就是政府补助。政府补助包括与资产相关的和与政府相关的政府补助两部分。本文即通过分析与资产相关的和与收益相关的政府补助在税务处理中会计处理的重要性,以期为企业正确合理的使用财政性资金,进行纳税性调整提供借鉴。
According to the interpretation of Accounting Standards for Business Enterprises, the financial capital of enterprises is actually a government subsidy. Government grants include two parts related to assets and government grants. This paper analyzes the importance of the accounting treatment of tax-related government grants related to assets and income in order to provide reference for enterprises to use financial funds correctly and reasonably for tax adjustment.