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企业取得的政府提供的资产可能是货币性资产,也可能是非货币性资产;可能是有形的实物资产,也可能是无形资产。企业取得政府提供资产的形式不同,不仅会计处理不同,税务处理也存在很大差异。为了便于分析,本文将企业取得政府提供的各种资产按政府投资、政府补助、免税收入和政府转贷进行分类,分析其会计处理、税务处理、会计税收差异和税收筹划。
The government-acquired assets provided by the enterprise may be monetary assets or non-monetary assets; they may be tangible physical assets or intangible assets. Enterprises obtain the government to provide assets in different forms, not only different accounting treatment, there are also significant differences in tax treatment. In order to facilitate the analysis, this paper classifies the various assets provided by the government in accordance with government investment, government subsidies, tax-exempt income and government lending, and analyzes its accounting treatment, tax treatment, accounting tax differences and tax planning.