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各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局:现就外商投资企业和外国企业在中国境内设立的机构、场所(以下简称企业)接受捐赠的税务处理问题,通知如下:一、企业接受的非货币资产(包括固定资产、无形资产和其他货物)捐赠,应按照合理价格估价计入有?..
The State Administration of Taxation and the Local Taxation Bureau of Shenzhen Municipality of Each Province, Autonomous Region, Municipality directly under the Central Government and the City under Design: The tax treatment of donations received by foreign-funded enterprises and foreign-funded institutions and establishments in China (hereinafter referred to as “enterprises”) is hereby notified as follows: A donation of non-monetary assets (including fixed assets, intangible assets and other goods) accepted by enterprises should be accounted for at a reasonable price.