摘要
新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。
The new accounting standards improve the shortcomings of the old accounting standards,and put forward higher requirements for the accounting treatment and tax treatment and financial staffs.In order to make the enterprise better deal with the taxation in the later process of development,it is necessary to analyze the impact of the new accounting standards on the business operation.Based on this,this paper analyzes the connotation of government subsidies,and then analyzes the relevant accounting and tax treatment on this basis.Furthermore,based on the current business cases,it summarizes the impact of accounting and tax treatment of government subsidies on extra tax deductions for R&D costs under the new accounting standards in order to give some advice with reference value for the long-term development of enterprises.
出处
《当代会计》
2021年第2期86-88,共3页
Contemporary Accounting
关键词
新会计准则
会计税务处理
研发加计扣除
New accounting standards
Accounting and tax treatment
Extra tax deductions for R&D costs
