为了规范股份有限公司税收返还及其它各项补助的会计核算，２０００年７月，财政部“财会（２０００）３号”文，对股份有限公司税收返还及其它各项补助的会计处理作出了明确规定。特别是第一条对实行所得税先征后返的会计处理是首次予以明确，指导、规范、统一了该事项的会计 In order to standardize the tax return of the limited liability company and other accounting subsidies, in July 2000, the Ministry of Finance made the document “Accounting (2000) No. 3” clarifying the accounting treatment of the tax return and other various subsidies of the joint stock limited company Provisions. In particular, the first accounting treatment of the implementation of the income tax return is the first time to be clear, guide, regulate and unify the matter of accounting