濟(jì)南代辦公司注冊(cè)：接受捐贈(zèng)資產(chǎn)及其所得稅進(jìn)行會(huì)計(jì)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(chǎn)捐贈(zèng)時(shí)，不核算交納公司所得稅，但在受贈(zèng)資產(chǎn)時(shí)，

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

　　應(yīng)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(bào)價(jià)或清算報(bào)價(jià)低于接受捐贈(zèng)時(shí)的什物報(bào)價(jià)時(shí)，

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

　　按接受捐贈(zèng)時(shí)的什物報(bào)價(jià)計(jì)稅;

　　According to accept donations when things offer tax;

　　(2)出售報(bào)價(jià)或清算報(bào)價(jià)高于接受捐贈(zèng)時(shí)的什物報(bào)價(jià)時(shí)，按出售收入扣減清算費(fèi)用后的余額計(jì)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(yīng)設(shè)置“遞延稅款”類別，核算受贈(zèng)資產(chǎn)的價(jià)值將來應(yīng)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(wù)處理如下：

　　The accounting treatment is as follows:

　　接受受贈(zèng)資產(chǎn)時(shí)，按受贈(zèng)資產(chǎn)的價(jià)值，借記有關(guān)資產(chǎn)類別，按受贈(zèng)資產(chǎn)將來應(yīng)交所得稅，貸記“遞延稅款”類別，接受贈(zèng)資產(chǎn)的價(jià)值扣減將來應(yīng)交所得稅后的差額，貸記“應(yīng)交稅金──應(yīng)交所得稅”類別。一起，將原計(jì)入本錢公積的價(jià)值轉(zhuǎn)入“本錢公積──其他本錢公積轉(zhuǎn)入”類別，即借記“本錢公積──接受捐贈(zèng)資產(chǎn)準(zhǔn)備”類別，貸記“本錢公積──其他本錢公積轉(zhuǎn)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(guān)于履行詳細(xì)會(huì)計(jì)準(zhǔn)則和《股分有限公司會(huì)計(jì)準(zhǔn)則》有關(guān)會(huì)計(jì)問題解答：第(五)項(xiàng)

　　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(cái)政部、國(guó)家稅務(wù)總局關(guān)于公司資產(chǎn)評(píng)價(jià)增值所得稅處理問題的告訴：第五項(xiàng)

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

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