Huacan Optoelectronics announced that the company has applied for the “High-voltage LED chip technology research and development and industrialization†project according to the “2014 High-tech Achievements Transformation and Industrialization Plan Application Guide†of Wuhan Science and Technology Bureau, and has recently received the project from Wuhan Science and Technology Bureau. Notice that the subsidy for this year is 1.2 million yuan.
The money has now arrived. According to the relevant provisions of the "New Accounting Standards No. 16 - Government Subsidy", the company's subsidy will be recognized as non-operating income in the second quarter of 2014 and will be subject to corporate income tax at a rate of 15%. It is expected to increase the company's 2014 net profit 102. 10,000 yuan, the specific accounting treatment is based on the results of the annual audit confirmation of the accountant.
The money has now arrived. According to the relevant provisions of the "New Accounting Standards No. 16 - Government Subsidy", the company's subsidy will be recognized as non-operating income in the second quarter of 2014 and will be subject to corporate income tax at a rate of 15%. It is expected to increase the company's 2014 net profit 102. 10,000 yuan, the specific accounting treatment is based on the results of the annual audit confirmation of the accountant.
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