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各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局: 现就外商投资企业和外国企业在中国境内设立的机构、场所(以下简称企业)接受捐赠的税务处理问题,通知如下: 一、企业接受的非货币资产(包括固定资产、无形资产和其他货物)捐赠,应按照合理价格估价计入有关资产项目,同时作为企业当年度收益,在弥补企业以前年度所发生的亏损后,计算缴纳企业所得税。若弥补以前年度亏损
The State Administration of Taxation and the Local Taxation Bureau of Shenzhen Municipality of Each Province, Autonomous Region, Municipality directly under the Central Government and the City under Design: The tax treatment of donations received by foreign-funded enterprises and foreign-funded institutions and establishments in China (hereinafter referred to as “enterprises”) is hereby notified as follows: 1. The donations of non-monetary assets (including fixed assets, intangible assets and other goods) accepted by the enterprise shall be included in the relevant asset items at a reasonable price and, at the same time as the annual profit of the enterprise, after making up for the losses incurred by the enterprise in previous years, Calculation and payment of corporate income tax. If make up the loss of previous years