2012年,财政部会计司发布了三项涉及政府补助会计处理的通知,包括《营业税改征增值税试点有关企业会计处理规定》([财会[2012]13号])(以下简称“营改增规定”)、《做好执行企业会计准则的企业2012年年报工作的通知》(财会[2012]25号)(以下简称“年报通知”),以及《可再生能源电价附加有关会计处理规定》(财会[2012]24号)(以下简称“可再生能源会计处理规定”)。上述通知中关于政府补助会计处理 In 2012, the Accounting Department of the Ministry of Finance issued three notices on the accounting treatment of government grants, including the Accounting Treatment Rules for Enterprises Involved in the VAT Pilot Business Tax Reform ([Caikuai [2012] No. 13] (hereinafter referred to as the “ (Cai Kuai [2012] No. 25) (hereinafter referred to as the ”Annual Report Notification“) and the ”Renewable Energy Price-related Accounting (Cai Kuai [2012] No. 24) (hereinafter referred to as “Provisions on Accounting Treatment of Renewable Energy Sources”). The above notice about the government grant accounting treatment