为了规范股份有限公司税收返还及其他各项补助的会计核算，根据“国务院关于纠正地方自行制定税收先征后返政策的通知” (国发〔 2000〕 2号 )及其他有关规定，现对股份有限公司税收返还及其他各项补助的会计处理规定如下： 　　一、按照国家规定实行所得税先征后返的公司，应 In order to standardize the tax return of joint stock limited companies and other accounting treatments of subsidies, according to the “Circular of the State Council on Revising Policies for Redeployment of Taxes Levied by Local Authorities” (Guo Fa [2000] No. 2) and other relevant provisions, Co., Ltd. tax returns and other various provisions of the accounting treatment is as follows: First, in accordance with the provisions of the state income tax return after the first company should