小微企业增设“增值税减免优惠收益”会计科目的思考

在我国执行简并增值税征收率和暂免征收部分小微企业增值税政策的背景下，小微企业应设置一个“增值税减免优惠收益”会计科目，专户核算其在税收优惠政策中的受益情况，以更好地彰显党和政府对民生的关注，激发人民群众建设社会主义现代化的积极性和创造性。文章分析了设置“增值税减免优惠收益”会计科目的背景，探讨了“增值税减免优惠收益”会计科目的计算方法和要注意的问题。

Reflection on the Addition of Accounting Subject of"Reduction and Exemption Earning of Added-Value Tax"to Small Micro Enterprises

Under the background that China implements amalgamative value -added tax ratio and suspension of value-added tax to some small micro enterprises , these enterprises should design a accounting subject of ＂reduction and exemption earning of added -value tax＂, so as to make special accounting the benefit in the preferential tax policy, and show the Party and the government＇s concern on the people＇s livelihood and inspire the people to build socialist modernization with soaring enthusiasm .This paper analyzes the background of setting accounting sub-ject＂reduction and exemption earning of value added tax＂, discusses the calculation method and relevant issues worthy of noticing to the subject .