UC知道绝对高分求论文摘要英文翻译
来源：百度知道 编辑：UC知道 时间：2024/05/09 09:11:04
【摘要】我国政府补助形式较多，对企业影响较大，政府补助准则的出台解决了其规范化问题，但现实中对该准则的理解却千差万别，文章依据最新《企业会计准则讲解》，对政府补助的概念、特点与主要形式、会计处理和增值税税收优惠等进行了研究，解决了如何正确理解政府补助会计准则和具体实务问题。
【关键词】 政府补助；会计处理；增值税；税收返还；税收优惠
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Subject:Government Subsidies Accounting Standards Interpretation and Accounting Practices
Abstract：Government subsidies imposed important impacts on enterprises. The introduction of standards of government subsidies has solved its problem of standardization. In reality, however, understanding of its guidelines is severely different. Based on the latest published book “enterprise accounting principles on government subsidies”, this paper discusses the concept, characteristics and main form of value-added tax and accounting treatments such as tax relief. It solves the problem of how to correctly understand standards of government subsidies and its accounting practice.
Key words：government subsidies; accounting treatments; VAT; Tax returns; tax relief
The 【 topic 】 government subsidizes accountancy's standard reads to handles with accountancy actual situation
【 summary 】 our country government subsidy the form is more, affecting to the business enterprise bigge