国家税务总局及国家财政部发布了新的规定,对外商投资企业接受捐赠资产的缴税办法及会计处理进行了较大的调整。根据税收的新规定,企业在接受捐赠资产时,直接计算缴纳所得税,改变了过去要在处置受赠资产时方才计算缴纳所得税的作法。捐赠资产一旦转入受赠方,受赠方即拥有该资产的所有权,该资产所有权上的风险和报酬随之转入。也就是说,受赠方接受捐赠之日,即利得性收益实现之日,应及时予以确认并计算缴纳相应的所得税。由于税收政策的变更,其会计处理也进行了相应的调整。因此,新的税收规定 The State Administration of Taxation and the Ministry of Finance issued new regulations to make greater adjustments to the tax payment methods and accounting treatment of foreign-invested enterprises accepting donated assets. Under the new tax regulations, when accepting donated assets, enterprises directly calculate and pay income tax, changing the past practice of calculating income tax only when the assets were disposed of. Once a donated asset is transferred to a grantee, the grantee will own the asset and the risks and rewards of ownership of the asset will be transferred. In other words, on the day when the beneficiary accepts the donation, that is, on the day when the gain on profits is realized, it shall be promptly confirmed and calculated and paid corresponding income tax. Due to the change of tax policy, the accounting treatment has also been adjusted accordingly. Therefore, the new tax rules