When enterprises receive tax refunds, they should understand relevant policies, confirm revenue, conduct accounting and tax treatment, and strictly abide by relevant national and local regulations.

1. Understand the tax refund policy

Enterprises first need to understand the relevant national and local policies on tax refund, and clarify the specific requirements such as the conditions, proportions, and deadlines for refund. This helps companies accurately determine whether they are eligible for tax refund, as well as the amount and time of refund.

2. Recognition of tax refund income

When an enterprise receives tax refund from the tax department, it should confirm the income as tax refund income. At the same time, companies need to check whether the returned amount is consistent with expectations to ensure accuracy.

3. Accounting treatment

1. Accounting account setting: Enterprises should set up special accounts in accounting accounts to calculate tax return income, such as "Non-operating income - government subsidies "wait.

2. Accounting processing: When an enterprise receives a tax refund, it should debit "bank deposits" and other accounts and credit "non-operating income - government subsidies" and other accounts according to the actual amount received. If tax refund requires the recognition of income in installments, it should be processed in installments in accordance with relevant regulations.

3. Tax treatment: When an enterprise receives a tax refund, it also needs to pay attention to the relevant tax treatment. Under normal circumstances, tax refunds do not require corporate income tax, but companies need to make tax returns and final settlements in accordance with tax laws.

IV. Notes

1. Verification of information: When an enterprise receives a tax refund, it should carefully check the relevant information to ensure accuracy. If you find errors or questions in the information, you should contact the tax department in a timely manner.

2. Comply with regulations: When processing tax returns and recording them, enterprises should strictly abide by relevant national and local regulations to ensure the compliance of accounting and tax treatments.

3. Keep vouchers: Enterprises should properly keep vouchers and information related to tax returns to prepare for inspection or audit by the tax department.

In summary:

When enterprises receive tax refunds, they should understand relevant policies, confirm revenue, conduct accounting and tax treatment, and strictly abide by relevant national and local regulations. . Through reasonable accounting and tax treatment, companies can accurately reflect tax return income and ensure the authenticity and accuracy of corporate financial statements.

Legal basis:

"Accounting Standards for Business Enterprises No. 16 - Government Subsidy"

Article 6:

Government Subsidy If it is a monetary asset, it shall be measured according to the amount received or receivable. If the government subsidy is a non-monetary asset, it shall be measured at fair value; if the fair value cannot be obtained reliably, it shall be measured at the nominal amount.

"Enterprise Income Tax Law of the People's Republic of China"

Article 7 stipulates:

The following income in the total income is non-taxable income: (1) Fiscal appropriations; (2) Administrative fees and government funds collected in accordance with the law and included in financial management; (3) Other non-taxable income stipulated by the State Council.