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《财务与会计》第九期《讨论与争鸣》栏刊登了王海林、朱元琴合著的《企业对外捐赠资产所得税问题的探讨》(以下简称“王文”).笔者认为“王文”对“国税发〔2003〕45号”《关于执行<企业会计制度>需要明确的有关所得税问题的通知》及“财会〔2003〕29号”《关于执行<企业会计制度>和相关会计准则有关问题解答(三)》(以下简称“解答三”)的理解上尚有欠妥之处。本文仍以“王文”中的例题为例,对此项业务的会计处理进行探讨。
In the “Comments and Contention” column in the 9th issue of “Finance and Accounting”, Wang Hailin and Zhu Yuanqin published the discussion on the issue of corporate income tax on donated assets (hereinafter referred to as “Wang Wen”). The author believes that “Wang Wen “To the State Administration of Taxation [2003] No. 45” “Notice on the Implementation of the Needs to be Clear Regarding Income Tax Issues” and “Accounting and Accounting [2003] No. 29” “Implementing the ” and Related issues in the accounting standards related to the answers to questions (3) (hereinafter referred to as “”answer three “) are still unclear. This article is still taking the example of ”Wang Wen" as an example to discuss the accounting treatment of this business.