In which subject should the special funds allocated by the Finance Bureau for the development of small and medium-sized enterprises be placed? Is it included in the financial subsidies? Do you have t

This is what the new guidelines call "government subsidies."

Financial allocation and no corporate income tax.

Entry:

Debit: bank deposit (cash)

Credit: non-operating income

Government subsidies related to assets, For example, if an allocation is used for the development of patented technology, the subsidy must first be included in "deferred income", and then amortized in installments according to the amortization progress of intangible assets and included in "non-operating income"; government subsidies related to income, If it is to compensate for previous profits and losses, it will be directly included in "non-operating income"; if it is to compensate for future profits and losses, it will also be recognized as non-operating income in stages through "deferred income".