论文部分内容阅读
国家为了鼓励扶持不同产业的发展,对企业采取了减免流转税和企业所得税的优惠政策。按国务院、财政部、国家税务总局的规定,有专项用途的减免企业流转税不计入企业会计利润,不计算缴纳企业所得税,应直接计入盈余公积—扶持企业发展基金科目。除此之外,其他减免企业流转税一律记入补贴收入,转入企业会计利润,计算缴纳企业所得税。涉
In order to encourage and support the development of different industries, the state has adopted preferential policies on corporate tax relief and corporate income tax relief. According to the regulations of the State Council, the Ministry of Finance and the State Administration of Taxation, special-purpose enterprise turnover tax reliefs are not included in the accounting profits of enterprises, and are not included in the income tax payment and should be charged directly to surplus reserves - the funds supporting the development of enterprises. In addition, other corporate turnover tax relief will be credited to the subsidy income, transferred to corporate accounting profits, calculate and pay corporate income tax. Involving