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新《企业会计准则》中没有对政策性搬迁补偿款的会计处理做出相应的规范,易使人按照政府补助收入进行处理,本文探讨了政策性搬迁补偿款与政府补助收入的区别,以及相关的会计和税务处理问题。
The new “Accounting Standards for Business Enterprises” does not regulate the accounting treatment of the policy of relocation compensation, which is easy to make people handle according to the government subsidy income. This article discusses the difference between the policy relocation compensation and the government subsidy income, and the correlation Accounting and tax issues.