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What Are The Main Features Of Government Subsidies?

2010/12/18 10:52:00 116

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Government Subsidized Accounting Finance

Government subsidies regulated by government subsidies

主要有如下特征：

First, it is gratuitous.

Gratuitous nature is the basic feature of government subsidies.

government

It does not enjoy the ownership of the enterprise, nor does the enterprise need to repay it in the future.

This feature distinguishes government subsidies from the two-way and mutually beneficial economic activities between government and enterprises, such as capital invested by government owners and government procurement.

Government subsidies are usually accompanied by certain conditions, which are not contradictory to the gratuitous nature of government subsidies. They do not indicate that the subsidy is paid. Instead, the enterprises should apply the subsidy in accordance with the provisions of the government after obtaining the government subsidy through legal procedures.

The two is direct acquisition of assets.

Government subsidies are assets directly acquired by enterprises from the government, including monetary assets and non monetary assets, and form the profits of enterprises.

For example, enterprises get the government's allocated subsidies, tax refund after the return, refund of the levy, the right to use the land allocated by the administrative authorities, natural forests originated naturally, and so on.

The economic support that does not involve direct pfer of assets does not belong to the government subsidy regulated by the government subsidy standard, such as debt relief between government and enterprises, except tax rebate, such as direct reduction, exemption, increase of tax deduction, and partial tax deduction.

Besides, it is also necessary to note that the export tax rebates for value-added tax are not.

belong to

Government subsidies.

According to the relevant tax laws and regulations, a zero tax rate shall be applied to the value-added tax export goods, that is, the value-added part of the export link shall be exempted from the value added tax, and the amount of the input tax levied on the export link of the export goods will be returned at the same time.

Because the value-added tax is the extra tax, the input tax amount in the former part of the export goods is a deduction item, which is embodied in the nature of the advance fund. The export tax rebate of the value-added tax is essentially the capital that the government has paid back in advance, and does not belong to the government subsidy.

In actual work, the form of government subsidy mainly includes financial allocation, financial discount, tax refund and free allocation of non monetary assets.

No matter what form of government subsidy the enterprise obtains, the government subsidy standard stipulates that accounting treatment should be divided into government subsidies related to assets and government subsidies related to income.

Under normal circumstances, government subsidies are related to income related government subsidies, because in accordance with the principles and ideas of government subsidies under market economy, government subsidies are mainly a compensation for the price of enterprises whose specific products are lower than the cost caused by non market factors.

Assets related government grants are ultimately related to earnings. They are temporarily treated as deferred income and pferred from deferred income to current profits and losses when relevant assets are formed, put into use and extracted or depreciated or amortized.