1, tax other than value-added tax is reduced or exempted by the state, accounting treatment:

Borrow: taxes payable -xx taxes payable;

Loans: non-operating income tax relief;

2, the accounting treatment of the national value-added tax relief:

Borrow: taxes payable-value-added tax payable (tax reduction or exemption);

Loan: Non-operating income is tax deductible.

Policy tax reduction or exemption, also known as specific tax reduction or exemption, refers to the special provisions of laws and regulations promulgated by the authorities authorized by the State Council or the State Council in addition to statutory tax reduction or exemption. Generally speaking, the goods with policy tax reduction or exemption are limited by regions, enterprises and uses, so the customs needs to carry out follow-up management and make statistics on tax reduction or exemption. Foreign investment projects encouraged by the state ① Self-use equipment imported within the investment quota shall be exempted from import duties and import value-added tax, except for the goods listed in the Catalogue of Imported Commodities for Foreign Investment Projects that are not exempt from tax. ② The technology, accessories and spare parts imported with the equipment according to the contract shall be exempted from import duties and import value-added tax. Foreign-invested enterprises, foreign research and development centers, foreign-invested enterprises with advanced technology and export products, which belong to industries encouraged by the state, use their own funds other than enterprise investment (enterprise reserve fund, development fund, depreciation and after-tax profit) to update and repair original equipment, and import equipment that cannot be produced in China or whose performance cannot meet the needs; As well as the technology, accessories and spare parts matched with the above equipment, can be exempted from import duties and import value-added tax.