伴随着我国经济建设的不断发展,国家和各级政府会在财政资金方面给予一些特定地区、行业扶助性拨款,来激励和支持他们的发展,而对于企业取得的专项用途财政性资金,会计与税务处理方法不尽相同,本文在论述会计核算与税务处理的基础上,主要对企业所得税的处理差异进行分析。 With the continuous development of economic construction in our country, governments at all levels and at all levels will give certain financial assistance to regions and industries to encourage and support their development. For the special purpose financial funds, accounting and The methods of tax treatment are different. Based on the discussion of accounting and tax treatment, this paper mainly analyzes the differences of the enterprise income tax treatment.