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国家税务机关根据有关税收政策、法令和税收管理体制权限的规定,对新办企业,新产品试制,以及其他纳税有困难的企业,实行一定时期,一定税种,一定比例,一定金额的减免税照顾,这是国家支持、扶植企业发展生产,扩大经营,提高效益的一项重要措施.企业会计制度也作了对这笔资金应用于扩大再生产或扩大业务经营,不得挪作他用的一般性规定,但在实际工作中,尚有许多企业并未真正落实,其原因是多方面的.从企业财务会计管理方面讲,大概可以归结出三点:
The State tax authorities, in accordance with the provisions of the taxation policies, decrees and taxation management system authority, impose a certain period of time, certain taxes, a certain percentage, and a certain amount of tax relief on newly established enterprises, new product trial production, and other companies that have difficulty in tax payment. This is an important measure that the state supports and supports enterprises in developing their production, expanding their operations, and improving their efficiency. The enterprise accounting system has also made general provisions for the application of this fund to expand reproduction or expand business operations, and it must not be used for other purposes. However, in actual work, there are still many companies that have not really implemented it. The reasons for this are many. From the aspect of corporate financial accounting management, it can be summed up in three points: