财政部2000年7月份印发的《股份有限公司税收返还等有关会计处理规定》（财会［2000］3号，以下简称《规定》），对股份有限公司（以下简称《公司》）税收返还和补贴收入等的会计处理作了规定。此前，财政部、国家税务总局还多次颁发文件，对企业税收返还和补贴收入等的会计处 The Accounting Regulations on the Tax Rebate for Joint Stock Limited Companies issued by the Ministry of Finance in July 2000 (Cai Kuai [2000] No.3, hereinafter referred to as the “Regulations”), the tax rebate and subsidies to the Company Limited (hereinafter referred to as the “Company”) Income and other accounting treatment is made. Earlier, the Ministry of Finance, State Administration of Taxation also repeatedly issued documents on corporate tax returns and subsidies for revenue accounting office