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zheng fu bu zhu shui shou you hui zhi hui ji chu li
Author(s): 
Pages: 48-49
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  政府补助营业外收人抵免国家税务机关应交税费货币性资产其他应收款营业利润主营业务收人填列;
Abstract: <正>税收优惠主要包括税收返还、直接减征、免征、增加计税抵扣额、抵免部分税额等形式。1.税收返还是政府按照国家有关规定采取先征后返(退)、即征即退等办法向企业返还税款。《企业会计准则第16号——政府补助》(简称"政府补助准则")应用指南规定,税收返还是该准则所规范的政府补助的形式之一。该项政府补
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