政府补助准则的变化及对企业所得税汇算清缴的影响

Change of government subsidy criteria and its influence on settlement of enterprise income tax

2017年政府补助准则做了较大的调整和修订,政府补助的确认与计量方面,允许企业采用净额法进行会计核算,明确了与收益相关的政府补助可以按经济业务类型进行损益科目的归集,对财政贴息的会计处理进行了详细规定,本文以案例的形式解读了政府补助会计核算的变化,分析了在企业所得税汇算清缴时,与资产相关的政府补助、与收益相关的政府补助、财政贴息等的纳税调整。

significant adjustment and revision were made to the government subsidy criteria in 2017. In terms of recognition andmeasurement of government subsidies, enterprises are allowed to use net method to conduct financial accounting. It is made clear that theprofit and loss of government subsidies can be collected by economic business type, and specific rules were formulated concerning theaccounting treatment of financial discount. This paper used several cases to interpret the change of government subsidies and financialaccounting, and analyzed the tax adjustment made to the asset-related government subsidy, profit-related government subsidy and financialdiscount during the settlement and payment of enterprise income tax..