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国务院有关部、委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团:现将《股份有限公司税收返还等有关会计处理规定》印发给你们,请遵照执行。执行中有何问题,请及时函告我部。附件:股份有限公司税收返还等有关会计处理规定为了规范股份有限公司税收返还及其他各项补助的会计核算,根据“国务院关于纠正地方自行制定税收先征后返政策的通知”(国发[2000]2号)及其他有关规定,现对股份有限公司税收返还及其他各项补助的会计处理规定如下:一、按照国家规定实行所得税先征后返的公司,应当在
The relevant ministries and commissions of the State Council, the commissions, the finance department (bureau), and the Xinjiang Production and Construction Corps of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall now issue and issue to you the Provisions on the Accounting Treatment of the Tax Rebates for Joint Stock Limited Companies. Any problems during implementation, please write to our department in time. Attachment: Tax Rebate for Joint Stock Companies and Other Accounting Regulations In order to standardize the accounting of tax rebates and other various subsidies of a joint stock limited company, according to the “Circular of the State Council on Revising the Policy of Backwardness and Recovery of Taxes by Local Authorities” (Guo Fa [2000] ] No. 2) and other relevant provisions, the Company hereby sets forth the accounting treatment for the tax rebate and other various subsidies of the joint stock limited company as follows: 1. The company that carries out the income tax return according to the state regulations shall return