How to plan the tax payment for the government's return of infrastructure construction fees, and whether it can be included in deferred revenue as "government subsidy related to assets"?

The tax planning method for the government to return the infrastructure construction fee is as follows:

1. A few days ago, there was a discussion on the page about how to amortize the government subsidies related to assets after they reached the predetermined usable state. You can search. I am inclined to amortize this part of subsidy funds within the remaining depreciation period from the date of receipt, rather than make up the corresponding subsidies at one time from the date when the relevant assets reach the scheduled usable state to the date of receipt of subsidies.

According to International Financial Reporting Standards, government subsidies related to assets can also directly offset the book value of assets upon receipt. Obviously, if the book value of assets is directly written off, the subsequent depreciation should be recalculated according to the adjusted book value, rather than adjusting the depreciation extracted in the previous period at one time. Such subsidies included in deferred revenue can also be treated according to the same principle.

2. It is suggested to consult the financial refinancing contract at that time to determine whether there is a clause in it that can exempt the loan repayment obligation under certain conditions, and whether the current debt cancellation is carried out according to this clause.

If yes, the sub-prime loan (referred to as "preferential loan" in IAS 20) should be treated as a government subsidy from the beginning if it can be reasonably expected to meet the exemption conditions at the time of borrowing, instead of being recognized as a loan (because it is estimated that the possibility of economic benefits flowing out of the enterprise due to debt service is not more than 50%); When borrowing money, it is uncertain whether the exemption conditions can be met, but it is later determined that the exemption conditions can be met, and it will be treated as a government subsidy from the date when the exemption conditions are met.

If it is not the "concession of loans" mentioned in the previous paragraph, then obtaining loans and exemption should be treated as two independent things. In view of the fact that the relevant assets have reached the intended usable state at the time of exemption, although the government document stipulates that "the loan funds from the national debt have been repaid by the financial department, and the loan funds will be transferred to our company's financial allocation, which will be used exclusively for the construction of sewage treatment plants", in fact, the money has not been used for the construction of relevant assets after obtaining the government subsidy status, so individuals tend to treat it as a general debt exemption at this time, and the exempted debt principal and interest will be included in the current profit and loss at one time.

Therefore, whether the "asset-related government subsidy" can be included in deferred revenue depends on whether it belongs to preferential loans.