The tax refund income received should be recorded in the non-operating income account, so the accounting entry is debit: bank deposit; Loan: non-operating income; Non-operating income refers to all kinds of income that are not directly related to the production and business activities of enterprises. Non-operating income mainly includes income from disposal of non-current assets, income from exchange of non-monetary assets, income from sale of intangible assets, income from debt restructuring, profit and loss of enterprise merger, income from disk, government subsidies, additional return of education fees, fine income, donation income, etc.

Second, analyze the details

When an enterprise transfers a fixed asset, it should first carry forward the original value and accumulated depreciation of the fixed asset, debit the account of "clearing and accumulated depreciation of fixed assets" and credit the account of "fixed assets"; After receiving the agreed price, debit the bank deposit and credit it to the fixed assets clearing account. Finally, carry forward liquidation gains and losses. If the transfer price is higher than the net book value of fixed assets, the fixed assets clearing account shall be debited and credited to the non-operating income account.

3. Is VAT export tax rebate a government subsidy?

VAT export tax rebate is not a government subsidy, but refers to monetary assets or non-monetary assets obtained by enterprises from the government free of charge. Its main forms include government's free allocation to enterprises, tax refund, financial discount, and free theft of non-monetary property. The main forms of government subsidies are financial allocation, financial discount, tax rebate and free allocation of non-monetary assets.