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近年来,国家对一些企业通过减免税款、减免能交基金扶持企业发展生产。因此,企业对这些减免所得,应该全部用于发展生产,不得转作消费基金。但是有的企业把减免所得作为企业利润进行分配,有的甚至直接作为企业留利进行五项基金分配,由此而把一部份减免所得用于职工福利及奖励。笔者认为,做好减免税、减免能交基金的帐务处理,体现正确处理国家、企业、职工三者经济利益关系,应该遵循以下几条原则:
In recent years, some countries through the tax relief, reduction and exemption of funds to support enterprises to develop production. Therefore, the enterprises should apply all these proceeds to the development of production and should not switch to consumer funds. However, some enterprises allocate the income from tax relief as corporate profits, and some even directly allocate five funds as corporate profits, thus using part of the relief for employees’ benefits and rewards. The author believes that a good tax relief, relief fund accounts payable can be handled, reflecting the correct handling of the economic interests of the state, enterprises, workers, the relationship between the three should follow the following principles: