现行流转各税的减免办法规定:(节录)企业减免的税款,应直接转入“生产发展基金”科目,不得转作它用,否则,税务部门有权追缴已减免的税款。上述办法,对减、免税企业在帐务上的处理,作出了明确的规定。但有的企业在帐务上处理为:借(增)记“银行存款”或借(减)记“应交税金”,贷(增)记“专用基金——职工福利基金,或奖励基金”;有的企业在免税期内根本不计提应交税金;有的企业就是计提了,到年终转入了利润帐户。为了正确执行税政 The current method of exemption for transfer of various taxes provides that: (extracted) tax reductions for enterprises shall be directly transferred to the “production development fund” subject and shall not be used for other purposes. Otherwise, the taxation authority has the right to recover the tax that has been deducted. The above measures have made clear provisions on the handling of taxation and tax exemption companies on accounting. However, some companies deal with accounting issues as: “credit” (increase) in “bank deposit” or “deduction” in “tax payable”, and “increase” in “special fund—employee welfare fund, or incentive fund”. Some companies do not make tax payments at all during the tax holidays; some companies are accrued, and they are transferred to profit accounts by the end of the year. In order to implement the tax administration correctly