政府补助形式多样、种类繁多,企业取得政府补助后如何进行会计处理和企业所得税的汇算清缴引起人们的关注。笔者结合《企业会计准则》和《企业所得税法》的有关要求,对政府补助的财税处理问题进行简要探讨。一、政府补助的概念及主要形式政府补助是政府的财政管理部门依据企业经营状况和国家的经济运作形势作出的理性财政支出,主要是指对企业提 Various forms of government subsidies, a wide range of enterprises obtain government grants how to carry out accounting and settlement of enterprise income tax aroused people’s attention. The author of the “Accounting Standards for Business Enterprises” and “Enterprise Income Tax Law,” the relevant requirements of government subsidies to deal with tax issues briefly discussed. I. The concept and main forms of government grants Government grants are the rational fiscal expenditures made by the government’s financial management department according to the state of the enterprise and the economic operation of the country,