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减免税是税法中对纳税单位或项目某些特殊情况给予减税或免税的优待规定。它把税法的严肃性、统一性和必要的灵活性有机结合起来,能够更好地发挥税收调节经济的杠杆作用。企业作为纳税人,对减免税资金,必须严格按照财务制度和税法规定严格核算,保证专款专用,不得挪作他用。笔者建议对企业减免税资金核算办法进行改进。 1.增设资金来源类的“国家减免税资金”和“国家扶持资金”科目,前者核算国家对企业减免的各种税款的提取、使用及结存情况。后者核算:①国
Tax reduction or exemption is a preferential treatment in the tax law for tax reduction or exemption of taxpayers or certain special circumstances of the project. It organically combines the seriousness, unity and necessary flexibility of the tax law, and can better exert the leveraging role of taxation in regulating the economy. As a taxpayer, an enterprise must strictly comply with the financial system and the provisions of the tax law in order to ensure that the funds used for tax reduction or exemption are strictly applied and used for special purposes. The author proposes to improve the method of calculating tax deductions and exemptions for enterprises. 1. The “national tax reduction and exemption funds” and “national support funds” subjects of the fund source category are added. The former accounts for the withdrawal, use, and balance of various taxes that the state reduces or exempts for enterprises. The latter accounting: 1 country