How to enter the account after receiving the special subsidy from the government for the development of small and medium-sized enterprises - Trademark Inquiry Complete Network

How to enter the account after receiving the special subsidy from the government for the development of small and medium-sized enterprises

Special funds for the development of small and medium-sized enterprises can be included in the "special accounts payable" subject.

If it is credited to the "special payable" account, it does not involve the payment of value-added tax and income tax.

1. When receiving the support fund,

Debit: bank deposit,

Loan: special payable,

2. When expenses are incurred,

Debit: special payable

Loan: Cash on hand or bank deposit.

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