濟南代辦公司注冊：接受捐贈資產及其所得稅進行會計處理?

　　Jinan company registration: agents accept donated assets and income tax accounting treatment?

　　稅收法規(guī)規(guī)矩：公司在接受資產捐贈時，不核算交納公司所得稅，但在受贈資產時，

　　Tax regulations rules: company in accept donations from assets, not accounting pay corporate income tax, but the donated assets,

　　應按下列辦法核算交納所得稅：

　　Should calculate pay income tax in the following way:

　　(1)出售報價或清算報價低于接受捐贈時的什物報價時，

　　(1) selling price or clearing price is less than to accept donations of joining on offer,

　　按接受捐贈時的什物報價計稅;

　　According to accept donations when things offer tax;

　　(2)出售報價或清算報價高于接受捐贈時的什物報價時，按出售收入扣減清算費用后的余額計稅。

　　(2) the sale price or liquidation offer higher than to accept donations of articles, the balance after deducting the liquidation expenses on sale income tax.

　　公司應設置“遞延稅款”類別，核算受贈資產的價值將來應交所得稅。

　　Company should set up "deferred tax" category, calculating the value of donated assets income tax payable in the future.

　　其賬務處理如下：

　　The accounting treatment is as follows:

　　接受受贈資產時，按受贈資產的價值，借記有關資產類別，按受贈資產將來應交所得稅，貸記“遞延稅款”類別，接受贈資產的價值扣減將來應交所得稅后的差額，貸記“應交稅金──應交所得稅”類別。一起，將原計入本錢公積的價值轉入“本錢公積──其他本錢公積轉入”類別，即借記“本錢公積──接受捐贈資產準備”類別，貸記“本錢公積──其他本錢公積轉入”類別法規(guī)依據(jù)：

　　To accept donated assets, according to the value of donated assets, debit the asset classes, according to the donated assets income tax payable in the future, credit "deferred tax" category, receive the value of donated assets the balance after deducting the payable income tax in the future, credit "taxes payable ─ ─ income tax payable" category. Together, the original plan into the value of the capital reserves into "capital reserve ─ ─ other capital reserve into" categories, namely debit "capital reserve ─ ─ donated assets ready" category, credit "capital reserve ─ ─ other capital reserve into" category regulation according to:

　　一、關于履行詳細會計準則和《股分有限公司會計準則》有關會計問題解答：第(五)項

　　A, about to perform detailed accounting standards and accounting problems related to accounting standards for the fast-growing co., LTD. "answer: the first item (5)

　　二、公司所得稅稅前扣減辦法：第二十條

　　Second, corporate income tax deduction: article 20

　　三、財政部、國家稅務總局關于公司資產評價增值所得稅處理問題的告訴：第五項

　　Three, ministry of finance, state administration of taxation on the company's assets evaluation processing value-added taxes told: item 5

　　濟南代辦公司注冊:http://www.irmblog.cn/