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近年来国家不断加强地方新型城镇化、产业化建设,越来越多的企业面临搬迁,为了确保城镇整体规划等公共利益项目顺利开展,切实解决企业的现实困难,推动企业及时动迁,政府也采取相应的举措向搬迁企业提供一定的财政支持,即给予企业搬迁补偿。本文重点介绍搬迁企业如何按照企业会计准则和税务法规的规定,准确及时完整地对收到的搬迁补偿款、搬迁补偿款的使用、与收益相关或与资产相关政府补助的补偿转入收益等业务进行会计与税务处理。
In recent years, the state continuously strengthens the local new-type urbanization and industrialization construction and more and more enterprises are facing relocation. In order to ensure smooth development of public interest projects such as overall planning of cities and towns, effectively solve the practical difficulties of enterprises and promote timely relocation of enterprises, the government also adopted Corresponding measures to relocate enterprises to provide some financial support, that is, relocation compensation given to businesses. This article focuses on how a relocation enterprise can accurately and promptly complete the receipt of the relocation compensation, the use of relocation compensation, the return related to income or the compensation of assets-related government subsidy into revenue in accordance with the requirements of Accounting Standards for Business Enterprises and tax laws and regulations Conduct accounting and tax processing.