CAJ | 학술논문

政府补助主要是对企业由于非市场因素导致的价格低于成本的一种补偿。而《企业会计准则》与《企业会计制度》对此在账务处理、报表列示不同。按照财税[2011]70号文件的规定，取得的财政性资金，同时符合条件的，可以作为不征税收入处理。
정부보조주요시대기업유우비시장인소도치적개격저우성본적일충보상。이《기업회계준칙》여《기업회계제도》대차재장무처리、보표렬시불동。안조재세[2011]70호문건적규정，취득적재정성자금，동시부합조건적，가이작위불정세수입처리。
The government subsidies are mainly compensated to enterprises for lower price below cost caused by non market factors .Other-wise the corresponding requirements about account treatment and report lists in "Accounting Standards for Business Enterprises"and"En-terprise Accounting System"are different.According to the provisions of tax file [2011]No.70,the fiscal fund that also meet the following conditions can be treated as a tax -free income .