Core Viewpoint - The article discusses how enterprises should recognize fiscal funds as income and highlights specific situations that require special attention regarding tax implications [2][4]. Group 1: Recognition of Fiscal Funds - Enterprises must include various types of fiscal funds in their annual income total, except for state investments and funds that need to be repaid [2][4]. - Fiscal funds include government subsidies, interest subsidies, and other special funds, but exclude export tax refunds [2]. Group 2: Tax Treatment of Fiscal Funds - Not all fiscal funds are considered non-taxable income; specific conditions must be met for them to qualify as such [4]. - Non-taxable income derived from fiscal funds cannot be deducted when calculating taxable income for expenses or depreciation of assets [4][5]. Group 3: Timing of Income Recognition - Income from government payments should be recognized based on the accrual basis, particularly when funds are received based on sales or services provided [6]. - Other government payments, such as subsidies and tax refunds, should be recognized at the time they are actually received [6].
【关注】企业取得财政性资金如何确认收入
蓝色柳林财税室·2025-07-16 00:45