If it is not clearly stipulated that government subsidies and benefits are tax-free subsidies, they need to be included in the total profits to calculate and pay enterprise income tax. The accounting treatment of government subsidy benefits is,

Debit: bank deposit,

Loans: other income-government subsidies.

This will lead to an increase in the total profit, which requires the payment of enterprise income tax.

If it is not clearly stipulated that government subsidies and benefits are tax-free subsidies, they need to be included in the total profits to calculate and pay enterprise income tax. The accounting treatment of government subsidy benefits is,

Debit: bank deposit,

Loans: other income-government subsidies.

This will lead to an increase in the total profit, which requires the payment of enterprise income tax.

If it is not clearly stipulated that government subsidies and benefits are tax-free subsidies, they need to be included in the total profits to calculate and pay enterprise income tax. The accounting treatment of government subsidy benefits is,

Debit: bank deposit,

Loans: other income-government subsidies.

This will lead to an increase in the total profit, which requires the payment of enterprise income tax.

If it is not clearly stipulated that government subsidies and benefits are tax-free subsidies, they need to be included in the total profits to calculate and pay enterprise income tax. The accounting treatment of government subsidy benefits is,

Debit: bank deposit,

Loans: other income-government subsidies.

This will lead to an increase in the total profit, which requires the payment of enterprise income tax.