在税收实务中，国家为支持企业发展生产、扩大经营和鼓励产品出口创汇，区别不同情况对纳税人的税款采取“减、免、抵、退”的优惠政策，而对纳税人违反税法规定的行为则采取“补、罚”税款的措施。这是税收调节国民经济的一种手段，在会计处理上应当按照有关规定作出正确反映? In the practice of taxation, in order to support enterprises in developing their production, expanding their operations and encouraging the export of their products to earn foreign exchange, the State takes preferential policies of “reducing, exempting, offsetting and refundting” the taxpayers’ taxes in light of different conditions, and violates the provisions of the tax laws The behavior is to take “make up, fine” tax measures. This is a tax adjustment of the national economy as a means of accounting treatment should be properly reflected in accordance with the relevant provisions?