政府補助涉稅處理?

　　The government subsidies tax-related processing?

　　政府補助，是指企業(yè)從政府無償取得貨幣性資產(chǎn)或非貨幣性資產(chǎn)。政府補助在內(nèi)、外資企業(yè)的所得稅處理上有所不同。濟南代理注冊公司

　　Government subsidies "refers to the enterprise from the government's monetary or non-monetary assets obtained free of charge. Government subsidies, foreign enterprises of different income tax treatment. Jinan agent registered company

　　外資企業(yè)

　　The foreign capital enterprise

　　根據(jù)《國家稅務總局關于外商投資企業(yè)和外國企業(yè)取得政府補助有關所得稅處理問題的批復》(國稅函[2007]408號，見法規(guī)一)文規(guī)定，外商投資企業(yè)和外國企業(yè)取得的政府補助分三種情形分別進行企業(yè)所得稅處理：

　　According to the state administration of taxation of foreign investment enterprises and foreign enterprises obtain the government subsidies on the income tax "to deal with problems (guoshuihan [2007] no. 2007, see regulations) regulations, foreign investment enterprises and foreign enterprises of government subsidies in three kinds of situations separately processing enterprise income tax:

　　一、第一種情形。即“按照法律、行政法規(guī)和國務院規(guī)定，企業(yè)取得的政府補助免予征收企業(yè)所得稅的，企業(yè)對取得的該項政府補助按接受投資處理，即接受的政府補助資產(chǎn)按有關接受投資資產(chǎn)的稅務處理規(guī)定計價并可以計算折舊或攤銷;該項政府補助資產(chǎn)的價值不計入企業(yè)的應納稅所得額。”對法律、行政法規(guī)和國務院規(guī)定免予征收企業(yè)所得稅的，并且企業(yè)按接受投資處理，即在接受政府補助時，借記貨幣資金(或固定資產(chǎn)等)，貸記實收資本(或股本)，則該項政府補助不論是貨幣性資產(chǎn)還是實物資產(chǎn)，均不計入企業(yè)的應納稅所得額，并且對企業(yè)接受的資產(chǎn)所計提的折舊或攤銷的費用允許所得稅前扣除。實質(zhì)上是企業(yè)對政府的補助作為政府對企業(yè)的權益性投資處理。

　　First, the first case. "Enterprises in accordance with the laws, administrative regulations and the provisions of the state council, the government subsidy exempted from enterprise income tax, the enterprise to obtain the government subsidies according to accept the investment process, accept the government subsidies of assets denominated as stipulated in the tax treatment of investment assets accepted and can calculate depreciation or amortization; the government subsidies to the value of assets not included in the taxable income of the enterprise." Of national law, administrative regulations and the provisions of the state council exempted from enterprise income tax shall be levied, and press accept investment processing enterprise, namely when receiving government subsidies, debit cash (or fixed assets, etc.), credit paid-in capital (or equity), then the government subsidies whether monetary assets or physical assets, are not included in the amount of taxable income of the enterprise, and to the assets of the enterprise to accept the plan carry depreciation or amortization expenses allowed before income tax deduction. Is essentially the enterprise for the government's subsidies for the government to enterprise's equity investment.

　　二、第二種情形。即“除本條第(一)項規(guī)定情形外，企業(yè)取得的政府補助符合以下條件之一的，該政府補助額不記入企業(yè)當期損益，但應對以該政府補助所購置或形成的資產(chǎn)，按扣減該政府補助額后的價值計算成本、折舊或攤銷。

　　Second, the second kind of situation. "In addition to the situation as prescribed in section (1), the enterprise has one of the government subsidies in accordance with the following conditions, the government subsidy amount not recorded in the profits and losses of the enterprise, but the response to the assets purchased or formed by government subsidies, according to the value after deducting the government subsidies amount calculation cost, depreciation or amortization.

　　1.政府補助的資產(chǎn)為企業(yè)長期擁有的非流動資產(chǎn);

　　1. The government subsidies of assets for the enterprise long-term have non-current assets;

　　2.企業(yè)雖以流動資產(chǎn)形式取得政府補助，但已經(jīng)或必須按政府補助條件用于非流動資產(chǎn)的購置、建造或改良投入。”按照法律、行政法規(guī)和國務院規(guī)定，企業(yè)取得的政府補助免予征收企業(yè)所得稅的，但企業(yè)不是作為投資處理的，而是作為“資本公積”、補貼收入等處理的，如果政府補助的資產(chǎn)為企業(yè)長期擁有的非流動資產(chǎn)或者企業(yè)雖以流動資產(chǎn)形式取得政府補助，但已經(jīng)或必須按政府補助條件用于非流動資產(chǎn)的購置、建造或改良投入的，該政府補助額不記入應納稅所得額。但對政府補助所形成的資產(chǎn)的成本、折舊或攤銷的稅前扣除上，對以政府補助部分計提折舊或攤銷的費用不允許稅前扣除，企業(yè)應以該政府補助所購置或形成的資產(chǎn)，按扣減該政府補助額后的差額價值部分允許稅前扣除。

　　2. The enterprise is in the form of liquid assets to obtain the government subsidies, but has been or must according to the condition of government subsidies for non-current assets purchased and built or improved. "In accordance with the laws, administrative regulations and the provisions of the state council, government subsidies obtained by enterprises exempted from enterprise income tax, but processing enterprises is not as investment, but as" capital reserve ", the income of subsidies, such as processing, if the government subsidies of non-current assets, or assets for the enterprise long-term have enterprise is in the form of liquid assets to obtain the government subsidies, but has been or must according to the condition of government subsidies for non-current assets purchase, construction or improvement of the investment, the government subsidy amount is not credited to the taxable income amount. But for the cost of the asset which is formed by the government subsidies, the pre-tax deduction of depreciation or amortization, part of government subsidy plan carry depreciation or amortization expenses do not allow the pre-tax deduction, enterprise should according to the government subsidies to purchase or assets, according to the balance after deducting the the government subsidies amount value section allows deductions.

　　三、第三種情形。即“企業(yè)取得的政府補助不屬于本條第(一)項和第(二)項規(guī)定情形的，該政府補助額應計入企業(yè)當期損益計算繳納企業(yè)所得稅。”濟南代理注冊公司

　　Third, the third. Namely "government subsidies obtained by enterprises do not belong to the section (1) the first paragraph (2), and the government subsidies amount to calculate and pay enterprise income tax shall be included in the enterprise the profits and losses." Jinan agent registered company

　　第(一)項和第(二)項規(guī)定的以外情形包括：

　　Subparagraph (a) and the outside circumstances specified in item (2) include:

　　1.取得的政府補助，法律、行政法規(guī)和國務院沒有規(guī)定免予征收企業(yè)所得稅的;

　　1. Obtain the government subsidies, the laws and administrative regulations, and no provision exempted from enterprise income tax shall be levied by the state council;

　　2.企業(yè)收到的政府無償補助的流動資產(chǎn)超過企業(yè)實際“專款專用”的資產(chǎn)的剩余部分;

　　2. Companies received government subsidies of liquid assets of more than free enterprise actual "special fund is special" the rest of the assets;

　　3.企業(yè)收到的非用于非流動資產(chǎn)的購置、建造或改良投入的流動資產(chǎn)等，應當直接計入應納稅所得，依法計算繳納企業(yè)所得稅。濟南代理記賬費用

　　3. Not for non-current assets of enterprises received the purchase, construction or improvement into liquid assets, etc., shall be directly included in taxable income, calculate and pay enterprise income tax in accordance with the law.

　　內(nèi)資企業(yè)

　　Domestic enterprises

　　根據(jù)《財政部 國家稅務總局關于企業(yè)補貼收入征稅等問題的通知》(財稅[1995]81號，見法規(guī)二)文的第一條規(guī)定：“企業(yè)取得財政性補貼和其他補貼收入，除國務院、財政部和國家稅務總局規(guī)定不計入損益者外，應一律并入實際收到補貼收入年度的應納稅所得額。”如果不能提供上述不計入損益的文件，則應計入該補貼收入年度的應納稅所得額，對其相應發(fā)生的支出允許企業(yè)所得稅稅前扣除，依法計算繳納企業(yè)所得稅。如果國務院、財政部和國家稅務總局確定為免稅的補貼收入的，應當對免稅收入相關的支出、費用項目不允許稅前扣除。

　　According to the ministry of finance the state administration of taxation on the issues of enterprise income tax subsidies notice (caishui [1995] no. 81, see regulations), the first rule: "enterprise financial subsidies and other subsidies income, in addition to the state council and the ministry of finance and state administration of taxation is not included in the profit and loss, should receive subsidies shall be incorporated into actual income annual taxable income." If cannot offer is not included in the profits and losses of the above-mentioned documents, shall be included in the annual taxable income, the subsidy income to its corresponding cost allows deducted before duty of enterprise income tax, calculate and pay enterprise income tax in accordance with the law. Determine if the state council and the ministry of finance and state administration of taxation for tax subsidies income, should be related to tax revenue expenditure, cost does not allow pre-tax deductible items.

　　而對事業(yè)單位、社會團體取得的政府補助，根據(jù)《關于事業(yè)單位社會團體征收企業(yè)所得稅有關問題的通知》(財稅字[1997]75號)文規(guī)定：財政撥款屬免征企業(yè)所得稅的項目。并且規(guī)定：對取得的應稅收入有關支出項目和免稅收入有關支出項目應分別核算，沒有分別核算或確實難以劃分支出的，經(jīng)主管稅務機關審核同意，納稅人可采取分攤比例法確定納稅收入總額應分攤的成本費用金額。具體計算公式如下：與取得應稅收入有關的支出項目金額=支出總額×(應稅收入總額÷收入總額)

　　In institutions, social organizations and government subsidies, according to the enterprise income tax shall be levied on institution of social groups related issues notice (caishui word [1997] 75) regulation: funding project belongs to the enterprise income tax shall be exempted. And regulation: to obtain the taxable income of the spending projects related to tax revenue expenditure should be accounted for separately, no separate accounting or indeed difficult to divide, must be approved by the competent tax authorities, taxpayer can take share proportion method and determine the amount of pay taxes income share of the total cost. Specific calculation formula is as follows: spending projects related to the taxable income amount = total spending of x (the total amount of taxable income present income)

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