政府补助的会计与税务处理-宝顺财务

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來源:yzkhhg.com 時間:2017-11-29 00:00:00瀏覽次數:3011次

政府補助的會計與稅務處理


2006NIANDEZHENGFUBUZHUZHUNZEJIQIYINGYONGZHINANSHIXINGZHIJINYIGUOSHINIANSHIJIANZHIJIU,SUIZHEJINGJIYEWURIYIFUZA,ZHENGFUBUZHUZHUNZEZHIXINGZHONGCUNZAIDEYIXIEWENTIYEZHUJIANXIANXIANCHULAI,WEIQIESHIJIEJUEWOGUOQIYEXIANGGUANHUIJISHIWUWENTI,JINYIBUGUIFANWOGUOZHENGFUBUZHUDEQUEREN、JILIANGHEPILU,TIGAOHUIJIXINXIZHILIANG,CAIZHENGBUJIEHEWOGUOSHIJI,TONGSHIBAOCHIYUGUOJICAIWUBAOGAOZHUNZEDECHIXUQUTONG,YU2017NIAN5YUEYINFALEXIUDINGHOUDE《QIYEHUIJIZHUNZEDI16HAO——ZHENGFUBUZHU》(YIXIAJIANCHENGZHUNZEHUOXINZHUNZE)。BENWENJIEXIXINZHUNZEXIAZHENGFUBUZHUDESHUIHUICHAYIJINASHUIDIAOZHENGFANGFA。

一、政府補助核算的范圍

(一)政府補助的定義及特征

网上棋牌ZHENGFUBUZHU,SHIZHIQIYECONGZHENGFUWUCHANGQUDEHUOBIXINGZICHANHUOFEIHUOBIXINGZICHAN。GENJUZHUNZEGUIDING,ZHENGFUBUZHUBIXUSHILAIYUANYUZHENGFUDEJINGJIZIYUAN,QIEJUYOUWUCHANGXING。DUIYUQIYESHOUDAODELAIYUANYUQITAFANGDEBUZHU,YOUQUEZAOZHENGJUBIAOMINGZHENGFUSHIBUZHUDESHIJIBOFUZHE,QITAFANGZHIFUZEDAISHOUDAIFUDE,GAIXIANGBUZHUYESHUYULAIYUANYUZHENGFUDEJINGJIZIYUAN。CHANGJIANDEZHENGFUBUZHULEIXINGYOUCAIZHENGBOKUAN、CAIZHENGTIEXI、SHUISHOUFANHAI(BAOKUOJIZHENGJITUI、XIANZHENGHOUTUI、XIANZHENGHOUFANDEGEZHONGSHUISHOU,DANBUBAOKUOQIYEANGUIDINGQUDEDECHUKOUTUISHUIKUAN),DUIYUQIYESUODESHUIDEZHIJIEJIANMIAN,BUSHUYUZHENGFUBUZHU,SHIYONG《QIYEHUIJIZHUNZEDI18 HAO——SUODESHUI》。

SHIWUZHONGYINGZHUYIJIANGZHENGFUBUZHUYUZHENGFUCAIGOU、ZHENGFUTOUZIXIANGQUFEN。QIYECONGZHENGFUQUDEDEJINGJIZIYUAN,RUGUOYUQIYEXIAOSHOUSHANGPINHUOTIGONGFUWUDENGHUODONGMIQIEXIANGGUAN,QIESHIQIYESHANGPINHUOFUWUDEDUIJIAHUOZHESHIDUIJIADEZUCHENGBUFEN,SHIYONG《QIYEHUIJIZHUNZEDI14 HAO——SHOURU》DENGXIANGGUANHUIJIZHUNZE。QIYEYINZHENGCEXINGBANQIANZIZHENGFUQUDEDESHOURU,YINYIBANQIANWEIDUIJIA,BUJUYOUWUCHANGXING,BUSHUYUZHENGFUBUZHUDEFANCHOU,ERYINGANCHUZHIFEILIUDONGZICHANCHULI。ZHENGFUTOUZISHIZHENGFUYIGUDONGSHENFENDUIQIYEDEZIBENXINGTOURU。YOUCIKEJIAN,ZHENGFUCAIGOUYUZHENGFUTOUZI,JUNSHIQIYEZIZHENGFUQUDEDEZIYUANDANBUJUYOUWUCHANGXING,YINCIBUZUOWEIZHENGFUBUZHUCHULI。

(二)政府補助的分類

ZHENGFUBUZHUFENWEIYUZICHANXIANGGUANDEZHENGFUBUZHUHEYUSHOUYIXIANGGUANDEZHENGFUBUZHU。YUZICHANXIANGGUANDEZHENGFUBUZHU,SHIZHIQIYEQUDEDE、YONGYUGOUJIANHUOYIQITAFANGSHIXINGCHENGZHANGQIZICHANDEZHENGFUBUZHU;YUSHOUYIXIANGGUANDEZHENGFUBUZHU,SHIZHICHUYUZICHANXIANGGUANDEZHENGFUBUZHUZHIWAIDEZHENGFUBUZHU。

二、政府補助的會計處理

(一)政府補助的確認

ZHENGFUBUZHUTONGSHIMANZULIANGGETIAOJIANCAINENGYUYIQUEREN,YISHIQIYENENGGOUMANZUZHENGFUBUZHUSUOFUTIAOJIAN;ERSHIQIYENENGGOUSHOUDAOZHENGFUBUZHU。

(二)政府補助的計量

ZHENGFUBUZHUWEIHUOBIXINGZICHANDE,YINGDANGANZHAOSHOUDAOHUOYINGSHOUDEJINEJILIANG;ZHENGFUBUZHUWEIFEIHUOBIXINGZICHANDE,YINGDANGANZHAOGONGYUNJIAZHIJILIANG;GONGYUNJIAZHIBUNENGKEKAOQUDEDE,ANZHAOMINGYIJINEJILIANG。

(三)政府補助的賬務處理

1.與資產相關的政府補助的會計處理

网上棋牌YUZICHANXIANGGUANDEZHENGFUBUZHU,YINGDANGCHONGJIANXIANGGUANZICHANDEZHANGMIANJIAZHIHUOQUERENWEIDIYANSHOUYI。YUZICHANXIANGGUANDEZHENGFUBUZHUQUERENWEIDIYANSHOUYIDE,YINGDANGZAIXIANGGUANZICHANSHIYONGSHOUMINGNEIANZHAOHELI、XITONGDEFANGFAFENQIJIRUSUNYI。ANZHAOMINGYIJINEJILIANGDEZHENGFUBUZHU,ZHIJIEJIRUDANGQISUNYI。

XIANGGUANZICHANZAISHIYONGSHOUMINGJIESHUQIANBEICHUSHOU、ZHUANRANG、BAOFEIHUOFASHENGHUISUNDE,YINGDANGJIANGSHANGWEIFENPEIDEXIANGGUANDIYANSHOUYIYUEZHUANRUZICHANCHUZHIDANGQIDESUNYI。

2.與收益相關的政府補助的會計處理

YUSHOUYIXIANGGUANDEZHENGFUBUZHU,YINGDANGFENQINGKUANGANZHAOYIXIAGUIDINGJINXINGHUIJICHULI:

(1)YONGYUBUCHANGQIYEYIHOUQIJIANDEXIANGGUANCHENGBENFEIYONGHUOSUNSHIDE,QUERENWEIDIYANSHOUYI,BINGZAIQUERENXIANGGUANCHENGBENFEIYONGHUOSUNSHIDEQIJIAN,JIRUDANGQISUNYIHUOCHONGJIANXIANGGUANCHENGBEN;

(2)YONGYUBUCHANGQIYEYIFASHENGDEXIANGGUANCHENGBENFEIYONGHUOSUNSHIDE,ZHIJIEJIRUDANGQISUNYIHUOCHONGJIANXIANGGUANCHENGBEN。

3.同時包含與資產相關和與收益相關的政府補助的會計處理

DUIYUTONGSHIBAOHANYUZICHANXIANGGUANBUFENHEYUSHOUYIXIANGGUANBUFENDEZHENGFUBUZHU,YINGDANGQUFENBUTONGBUFENFENBIEJINXINGHUIJICHULI;NANYIQUFENDE,YINGDANGZHENGTIGUILEIWEIYUSHOUYIXIANGGUANDEZHENGFUBUZHU。

4.與日常經營無關的政府補助的會計處理

YUQIYERICHANGHUODONGXIANGGUANDEZHENGFUBUZHU,YINGDANGANZHAOJINGJIYEWUSHIZHI,JIRUQITASHOUYIHUOCHONGJIANXIANGGUANCHENGBENFEIYONG。YUQIYERICHANGHUODONGWUGUANDEZHENGFUBUZHU,YINGDANGJIRUYINGYEWAISHOUZHI。

5.財政貼息的會計處理

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网上棋牌(1)CAIZHENGJIANGTIEXIZIJINBOFUJIDAIKUANYINXING,YOUDAIKUANYINXINGYIZHENGCEXINGYOUHUILILVXIANGQIYETIGONGDAIKUANDE,YISHIJISHOUDAODEJIEKUANJINEZUOWEIJIEKUANDERUZHANGJIAZHI,ANZHAOJIEKUANBENJINHEGAIZHENGCEXINGYOUHUILILVJISUANXIANGGUANJIEKUANFEIYONG。QIYEYEKEYIANZHAOJIEKUANDEGONGYUNJIAZHIZUOWEIJIEKUANDERUZHANGJIAZHIBINGANZHAOSHIJILILVFAJISUANJIEKUANFEIYONG,SHIJISHOUDAODEJINEYUJIEKUANGONGYUNJIAZHIZHIJIANDECHAEQUERENWEIDIYANSHOUYI。DIYANSHOUYIZAIJIEKUANCUNXUQINEICAIYONGSHIJILILVFATANXIAO,CHONGJIANXIANGGUANJIEKUANFEIYONG。QIYEXUANZELESHANGSHULIANGZHONGFANGFAZHIYIHOU,YINGDANGYIZHIDIYUNYONG,BUDESUIYIBIANGENG。

网上棋牌(2)CAIZHENGJIANGTIEXIZIJINZHIJIEBOFUJIQIYE,QIYEYINGDANGJIANGDUIYINGDETIEXICHONGJIANXIANGGUANJIEKUANFEIYONG。

6.政府補助退回的會計處理

QIYEYIQUERENDEZHENGFUBUZHUXUYAOTUIHUIDE,YINGDANGZAIXUYAOTUIHUIDEDANGQIFENQINGKUANGANZHAOYIXIAGUIDINGJINXINGHUIJICHULI:

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网上棋牌(2)CUNZAIXIANGGUANDIYANSHOUYIDE,CHONGJIANXIANGGUANDIYANSHOUYIZHANGMIANYUE,CHAOCHUBUFENJIRUDANGQISUNYI;

(3)SHUYUQITAQINGKUANGDE,ZHIJIEJIRUDANGQISUNYI。

三、政府補助的稅務處理

(YI)ZENGZHISHUICHULI

网上棋牌QIYEXIANGZHENGFUXIAOSHOUHUOWU、TIGONGYINGSHUILAOWU、XIAOSHOUYINGSHUIFUWU、WUXINGZICHAN、BUDONGCHAN,SHUYUZHENGFUCAIGOUXINGWEI,QIYEXUJIAONAZENGZHISHUI,ERZHENGFUBUZHUSHIQIYECONGZHENGFUWUCHANGQUDEDEJINGJIZIYUAN,BUSHUYUZENGZHISHUIDEZHENGSHOUFANWEI,BUZHENGZENGZHISHUI。

XUYAOTIXINGDUZHEZHUYIDESHI,GENJUXIANXINGZENGZHISHUIZANXINGTIAOLIGUIDING,XIAOSHOUEWEINASHUIRENXIAOSHOUHUOWUHUOZHEYINGSHUILAOWUXIANGGOUMAIFANGSHOUQUDEQUANBUJIAKUANHEJIAWAIFEIYONG。YINCI,RUGUOZHENGFUBUZHUSHIMINGQUEBUTIEJIGOUMAIFANG,WULUNSHIYOUGOUMAIFANGZHUANFUJIXIAOSHOUFANG,HAISHIWEILEBIANYUBUTIEBUMENSHIJICAOZUOZHIJIEDAIGOUMAIFANGZHIFUJIXIAOSHOUFANG,JUNYINGZUOWEIGOUMAIFANGDEZHENGFUBUZHU,DUIXIAOSHOUFANGERYAN,ZESHUYUXIANGGOUMAIFANGSHOUQUDEQUANBUJIAKUANHEJIAWAIFEIYONG,JIAONAZENGZHISHUI。

(二)企業所得稅處理

《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUCAIZHENGXINGZIJIN、XINGZHENGSHIYEXINGSHOUFEI、ZHENGFUXINGJIJINYOUGUANQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI[2008]151HAO)GUIDING:“QIYEQUDEDEGELEICAIZHENGXINGZIJIN,CHUSHUYUGUOJIATOUZIHEZIJINSHIYONGHOUYAOQIUGUIHAIBENJINDEYIWAI,JUNYINGJIRUQIYEDANGNIANSHOURUZONGE;DUIQIYEQUDEDEYOUGUOWUYUANCAIZHENG、SHUIWUZHUGUANBUMENGUIDINGZHUANXIANGYONGTUBINGJINGGUOWUYUANPIZHUNDECAIZHENGXINGZIJIN,ZHUNYUZUOWEIBUZHENGSHUISHOURU,ZAIJISUANYINGNASHUISUODEESHICONGSHOURUZONGEZHONGJIANCHU?!薄癈AIZHENGXINGZIJIN,SHIZHIQIYEQUDEDELAIYUANYUZHENGFUJIQIYOUGUANBUMENDECAIZHENGBUZHU、BUTIE、DAIKUANTIEXI,YIJIQITAGELEICAIZHENGZHUANXIANGZIJIN,BAOKUOZHIJIEJIANMIANDEZENGZHISHUIHEJIZHENGJITUI、XIANZHENGHOUTUI、XIANZHENGHOUFANDEGEZHONGSHUISHOU,DANBUBAOKUOQIYEANGUIDINGQUDEDECHUKOUTUISHUIKUAN”

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(3)QIYENENGGOUDUIGAIZIJINYIJIYIGAIZIJINFASHENGDEZHICHUDANDUJINXINGHESUAN。

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四、政府補助稅會差異及納稅調整

(一)應納稅收入的納稅調整

YUZICHANXIANGGUANDEZHENGFUBUZHU,FENQIQUERENSUNYI。YUSHOUYIXIANGGUANDEZHENGFUBUZHU,ANZHAOYINGSHOUJINEHUOSHISHOUJINEJILIANG,YICIXINGHUOFENQIJIRUYINGYEWAISHOURU。

YISHANGLIANGLEIBUZHUZAIJISUANQIYESUODESHUISHI,JUNYINGYUSHIJISHOUDAOZHENGFUBUZHUDEDANGNIANQUERENSHOURU,QIYEZHIXUZHENDUISHOURUQUERENSHIJIANDECHAYIZUONASHUIDIAOZHENGJIKE。

(二)不征稅收入的納稅調整

1.YUSHOUYIXIANGGUANDEZHENGFUBUZHU

YUSHOUYIXIANGGUANDEZHENGFUBUZHU,WULUNSHIANZHAOYINGSHOUJINEJILIANG,HAISHIANSHISHOUJINEJILIANG,QIYICIXINGHUOFENQIQUERENDEYINGYEWAISHOURUZUONASHUIDIAOJIANCHULI,YUZHIXIANGYINGDUIDEFEIYONGZUONASHUIDIAOZENGCHULI。

2.YUZICHANXIANGGUANDEZHENGFUBUZHU

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(三)示例

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(1)20×1NIAN1YUE5RISHIJISHOUDAOCAIZHENGBOKUAN,QUERENZHENGFUBUZHU

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BUZHENGSHUISHOURUDECHULI:DIYANSHOUYIBUQUERENSUODE,BUZUONASHUIDIAOZHENG。

网上棋牌(2)20×1NIAN1YUE31RIGOURUSHEBEI

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(3)ZI20×1NIAN2YUEQIMEIGEZICHANFUZHAIBIAORI,JITIZHEJIU,TONGSHIFENTANDIYANSHOUYI

①JITIZHEJIU

网上棋牌JIE:GUANLIFEIYONG40000(4800000/120GEYUE)

DAI:LEIJIZHEJIU40000(4800000/120GEYUE)

网上棋牌YINGSHUISHOURUDECHULI:YANFAZHICHUYUNXUZAISHUIQIANKOUCHU,BUZUONASHUIDIAOZHENG。

BUZHENGSHUISHOURUDECHULI:YANFAZHICHUBUDEZAISHUIQIANKOUCHU,GEYUEYANFAZHICHUZHONG3.75WANYUANXUDIAOZENGYINGNASHUISUODEE。

②FENTANDIYANSHOUYI

网上棋牌JIE:DIYANSHOUYI37500(4500000/120GEYUE)

DAI:GUANLIFEIYONG37500(4500000/120GEYUE)

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网上棋牌BUZHENGSHUISHOURUDECHULI:YINFUHEBUZHENGSHUISHOURUQUERENDESANGETIAOJIAN,CAIWUSHANGGUANLIFEIYONGDAIFANGFASHENGE3.75WANYUAN,ZUONASHUIDIAOJIANCHULI。

(3)20×9NIAN2YUE1RICHUSHOUSHEBEI,TONGSHIZHUANXIAODIYANSHOUYIYUE

①CHUSHOUSHEBEI

网上棋牌LEIJIZHEJIU3840000

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网上棋牌DAI:GUDINGZICHANQINGLI960000

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②ZHUANXIAODIYANSHOUYIYUE

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网上棋牌BUZHENGSHUISHOURUDECHULI:YINFUHEBUZHENGSHUISHOURUQUERENDESANGETIAOJIAN,BENQIGUANLIFEIYONGDAIFANGFASHENGE90WANYUANZUONASHUIDIAOJIANCHULI。

通過比較不難發現,應稅收入在收到時一次性并入收入總額征稅,后期固定資產折舊允許在稅前扣除,而與不征稅收入對應的后期固定資產折舊不得在稅前扣除。在不涉及定期減免稅、稅率調整、彌補虧損等政策性因素下,兩者的唯一區別就是前者提前納稅,后者遞延納稅,如果大家有什么不清楚的可以電話聯系馬經理15088699739

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