现如今,我国经济实力在不断地增强,经济建设也在不断的良好发展当中。对于国内的一些地区,政府方面会拨出一部分资金,用来支持一些企业的建设与发展,鼓励这些企业通过自身的优势来发展,并且以此来带动当地的经济建设。企业会计和税务对于获得的此类专项用途资金,处理方式也都不尽相同。 Nowadays, the economic strength of our country is continuously enhanced and the economic construction is also under continuous good development. For some areas in China, the government will allocate part of the funds to support the construction and development of some enterprises and encourage these enterprises to develop through their own advantages and to promote the local economic construction. Corporate accounting and taxation receive such special-purpose funds, treatment is also different.