First, the decentralized types and financial accounting methods of local government's scientific and technological entrepreneurship guidance funds.

1. If there are red-headed documents of local governments, the business start-up support fund or guiding fund can be used by enterprises according to the usage mode and usage distribution ratio specified in the red-headed documents. Relatively speaking, this method limits the use of matching funds by enterprises, but it can be deducted before tax, that is to say, it does not need to be counted as income to calculate the profits of enterprises and pay the income tax generated by profits.

2. according to income. The advantage of this method is that the funds are directly transferred from the project execution department or financial subsidy department of the local government to the account of the enterprise, and the enterprise can freely control the funds.

Secondly, in view of the two ways of conventional financial processing, the corresponding optimization processing methods are put forward.

1. For the mode 1 in the above content, the general financial treatment method is to include special payables in the first-level subjects of financial liabilities. Corresponding to the purpose of the funds, the funds are earmarked. The credit balance of this account is the remaining situation of the use of funds.

2. For Mode 2 in the above content, the government guidance fund included in the enterprise income is generally accounted for in the non-operating income account. Although the use has been liberated, because it is included in the income account, in the early stage of enterprise operation, due to many reasons such as expenses or deductions, actual costs, etc., a lot of profits will be generated, and even the resulting joint enterprise income tax will be paid. If you count it, it's still a big expense. In view of this situation, the author's advice to friends who ask questions is, first of all, increase the cost and amortize the cost by some conventional methods. If friends who ask questions want to seek further methods, they can communicate with the author privately. Achieve the best effect of supporting the use of funds.

Third, the general incorporation of capital reserves.

The problem of capital reserve was mentioned at the beginning of this article. Then, in general, under what circumstances is the capital flow accounted for in the capital reserve? The most common situation is that the inflow of funds has caused a premium of the original capital, so the premium part should be included in the capital reserve, indicating the asset appreciation generated by the capital operation of the enterprise. Specifically, the registered capital of your enterprise is 654.38+0 million. At this time, someone has contributed 6,543,800 yuan, accounting for 20% of your shares. In this case, when the enterprise verifies the capital, of the 1 10,000 investment funds received from strategic investors, 200,000 is included in the paid-in capital and 800,000 is included in the capital reserve.

Summary:

In essence, the government's guiding fund still hopes that enterprises will develop better and give early support. Being able to get such support from the government shows that the enterprise itself has certain high-quality elements, or it is consistent with the government's industrial development direction. Then, with the financial support of the government, it may be more important for entrepreneurs to use funds rationally and develop enterprises as soon as possible, no matter what way they take. I hope that entrepreneurs can solve this problem and let enterprises thrive.