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根据中华人民共和国所得税法暂行条例,目前捐赠支出可分为两部分:一是公益性、救济性捐赠;二是非广告性质的各种赞助。一、公益性、救济性捐赠。又分为两部分:一是捐赠金额在年度应纳税所得额3%以内部分,这部分在计征企业所得税时,允许税前扣除;二是超过年度应纳税所得额3%以上部分,在计征企业所得税时不得扣除。以上支出在发生时一并计入“营业外支出”科目,年末在计缴企业所得税时进行相应的纳税调整。笔者认为若将二者分别核算,更能符合会计的明晰性原则和相关性原则,更能如实地反映企业的财务状况。账务处理如下:1、公益性、救济性捐赠在年度应纳税所得额3%以内的部分,借记“营业外支出——
According to the Provisional Regulations of the People’s Republic of China on Income Tax Law, the present donation expenditure can be divided into two parts: first, public welfare and relief donations; second, non-advertising sponsorship. First, public welfare, relief donations. Is divided into two parts: First, the amount of donations within the annual taxable income of less than 3%, this part of the taxable income tax, allow pre-tax deductions; Second, more than 3% of the annual taxable income over the part of the total Enterprise income tax shall not be deducted. The above expenditures shall be included in the ”non-operating expenses“ account when they occur, and the corresponding tax adjustments will be made at the end of the year when the corporate income tax is calculated. The author believes that if the two separate accounting, more in line with accounting principles of clarity and relevance principle, more accurately reflect the financial status of enterprises. Accounting treatment is as follows: 1, public welfare, relief donations in the annual taxable income of less than 3%, debit ”operating expenses -