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本文拟根据财政部、国家税务总局(以下简称总局)的有关规定,简述企业受赠的所得税及会计处理。一、有关受赠所得税征免及相关会计处理的规定(一)所得税1、总局国税发[1994]132号《关于企业所得税若干问题的通知》规定,企业可将接受的捐赠收入转入企业资本公积金,不予计算所得税。2、财政部、总局财税字[1997]77号《关于企业资产评估增值有关所得税处理问题的通知》规定,纳税人接受捐赠的实物资产,不计人应纳税所得额,但纳税人出售该项资产或清算时,应按规定计征所得税。
This article is based on the relevant provisions of the Ministry of Finance, the State Administration of Taxation (hereinafter referred to as the State Administration of Taxation), briefing about income tax and accounting treatment of enterprises. I. Requirements for Exemption from Income Tax and Related Accounting Treatment (I) Income Tax 1. State Administration of Taxation [1994] No. 132 “Circular on Several Issues concerning Enterprise Income Tax” stipulates that an enterprise may transfer the income from donations accepted into the enterprise capital Provident Fund, not to calculate income tax. 2. The Notice of the Ministry of Finance and the General Administration of Finance and Taxation No. [1997] 77 on the Issues Concerning the Administration of Income Taxes on the Appreciation of Enterprise Assets Appreciation stipulates that taxpayers who accept donated physical assets shall not include the taxable income but the taxpayer sells the assets Or liquidation, the income tax shall be levied as required.