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税收法规规定:企业在接受资产捐赠时,不计算缴纳企业所得税,但在处置受赠资产时,应按下列方法计算缴纳所得税:(1)出售价格或清算价格低于接受捐赠时的实物价格时,按接受捐赠时的实物价格计税;(2)出售价格或清算价格高于接受捐赠时的实物价格时,按出售收入扣除清算费用后的余额计税。现根据上述规定分别举例说明受赠资产及其所得税在纳税影响会计法和应付税款法下的会计处理。
Tax laws and regulations: Enterprises in the acceptance of assets donated, not to calculate and pay enterprise income tax, but in the disposal of the assets, should be calculated as follows: (1) the sale price or liquidation price is lower than when accepting the physical price (2) If the selling price or liquidation price is higher than the physical price at the time of donation, the tax shall be calculated on the balance of sales proceeds less the liquidation expenses. Now according to the above provisions are examples of the assets and their income tax income tax accounting and tax payable under the accounting treatment.