享受减免税的企业应如何核算减免税资金,是当前加强减免税资金管理亟需解决的一个主要问题。我认为,首先应明确减免税资金的使用范围,然后才便于核算减免税资金。一、减免税资金的使用范围。减免税资金只能用于发展生产和弥补亏损,不得用于发放奖金和实物,不得用于搞集体福利,不得参与企业盈余分配等。亏损企业在年度内临时占用减免税资金作为流动资金参加周转,年度终了决算后,经税务机关审查批准,可用减免税资金弥补亏损。企业动用减免税资金发展生产应实行目标责任制,事先与当地税务机关签订目标合同书,其内容应包括:投产项目、时间、应实现的经济效益(产品税、增值税的经 How to calculate tax deduction and exemption for enterprises that enjoy the tax reduction and exemption is a major issue that needs to be solved urgently to strengthen the administration of tax relief and tax relief. In my opinion, first of all, the scope of tax relief should be clearly defined, and then it is easy to calculate tax relief funds. First, the scope of use of tax relief funds. Tax relief funds can only be used for the development of production and make up for losses, shall not be used to issue bonuses and in-kind, shall not be used to engage in collective welfare, shall not participate in corporate earnings distribution. Loss-making enterprises temporarily occupy tax-deductible funds as working capital for working capital during the year. After the final accounts of the year-end, the tax authorities examine and approve them and make use of tax relief funds to make up for the losses. Business tax relief funds used for the development of production should implement the target responsibility system, prior to the signing of the target contract with the local tax authorities, which should include: production projects, time, economic benefits should be achieved (product tax, VAT