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《企业会计准则第16号——政府补助》(以下简称16号准则)和《财政部关于印发企业会计准则解释第3号的通知》(财会[2009]8号,以下简称会计准则解释第3号)规定了搬迁补偿业务的会计处理。2012年8月10日,国家税务总局发布了《企业政策性搬迁所得税管理办法》(国家税务总局公告2012年第40号,以下简称2012年40号公告),明确适用于在2012年10月1日之后签订搬迁协议的政策性搬迁项目;2013年3月
Accounting Standards for Business Enterprises No. 16 - Government Subsidies (hereinafter referred to as No. 16) and Notice of the Ministry of Finance on Printing and Issuing No. 3 of Accounting Standards for Business Enterprises (Cai Kuai [2009] No. 8, hereinafter referred to as “Accounting Standard No. 3 No.) provides for the relocation of compensation business accounting treatment. On August 10, 2012, the State Administration of Taxation promulgated the Measures for the Administration of Enterprise Income Taxes on Enterprise Relocation (Announcement No 40 of 2012 by the State Administration of Taxation, hereinafter referred to as the Announcement No. 40 of 2012), which clearly applies to the ” After the signing of the relocation agreement on the policy of relocation project; March 2013