根据《企业所得税法》规定,国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税。企业除了享受直接的高新技术企业所得税优惠政策外,还可以享受其他相关的税收优惠政策。因而,高新技术企业损益类业务在会计处理与税务处理方面有别于一般企业。现举例分析如下。案例:位于河南省南阳市区的某国家重点扶持的高新技 According to the “Enterprise Income Tax Law” stipulates that the state needs key support of high-tech enterprises, subject to a 15% tax rate of corporate income tax. In addition to enjoy the direct high-tech corporate income tax preferential policies, but also can enjoy other relevant tax incentives. Therefore, the profit and loss business of hi-tech enterprises is different from that of general enterprises in terms of accounting treatment and tax treatment. The following is an example analysis. Case: Located in Nanyang City, Henan Province, a country focused on supporting high-tech