生猪养殖企业政府补助问题分析与对策建议——基于会计处理和税收筹划的视角

Analysis and countermeasures of government subsidy for pig breeding enterprises——Based on perspective of accounting treatment and tax planning

生猪养殖业是我国重要的实体经济产业。近年来,由于产业周期和非洲猪瘟的影响,猪肉价格出现波动,政府部门为了稳定和恢复生猪生产出台了一系列的扶持政策和补助措施。为正确、全面反映企业业绩,保证补贴政策实施效果的最大化,笔者从储备肉价格补贴、政策性财政贴息、政府补助的税收筹划和产业扶持资金四个方面展开分析。结果表明:由于补贴政策的多样性和经济活动的复杂性,企业在对政府补助的财务处理时存在将储备肉价差补贴计入营业外收入、对政策贴息会计处理不当导致没有正确反映企业的融资成本、未对政府补助收入进行税收筹划导致政府补助效果打折、产业扶持资金未区分资金性质直接计入政府补助等问题。鉴于此,提出了以下五点对策建议:1)储备肉价差补贴应作为营业收入进行处理;2)财政贴息贷款可以选择简化的会计处理方式;3)企业应增强税收筹划意识,使补贴政策效果最大化;4)生猪企业会计核算水平需提高;5)政府部门可以协调税务部门共同制定补助政策。

Pig breeding industry is an important real economy industry in China.In recent years,due to the impact of industrial cycle and African swine fever,pork prices have fluctuated.In order to stabilize and restore pig production,the government departments have introduced a series of supportive policies and subsidy measures.In order to correctly and comprehensively reflect the performance of enterprises and ensure the maximum effect of subsidy policy implementation,this paper analyzed four aspects of the price subsidy of reserve meat,policy-based financial interest discount,tax planning of government subsidy and industrial support funds.The results showed that because of the diversity of subsidy policies and the complexity of economic activities,there are the following problems in dealing with government subsidies,such as reserve meat price subsidies accounted for as non-operating income;the improper treatment of policy discount accounting resulted in the failure to correctly reflect the financing cost of enterprises;failing to carry on tax planning to the government subsidy income lead to the government subsidy effect discount;industry support funds did not distinguish the nature of funds directly into the government subsidy.In view of this,the following five suggestions are put forward:1)Reserve meat price difference subsidy should be treated as business income;2)Financial discount loan could choose simplified accounting treatment;3)Enterprises should enhance the awareness of tax planning to maximize the effect of subsidy policy;4)The accounting level of pig enterprises needed to be improved;5)Government departments could coordinate with tax departments to jointly formulate subsidy policies.