《企业会计制度》中对企业资产捐赠,特别是货币性资产与非货币性资产在涉税处理方面没有详尽说明,以及与税收法规的不一致,故现实工作中对此难以理解和把握。现结合财政部、国家税务总局的有关文件以及《企业会计制度》,谈谈自己对企业资产捐赠、接受捐赠资产的会计处理、税务? In the “Accounting System for Business Enterprises”, donations of assets to enterprises, especially monetary assets and non-monetary assets, are not fully explained in the tax treatment and are inconsistent with the tax laws and regulations. Therefore, it is difficult to understand and grasp this in reality. Now with the Ministry of Finance, the State Administration of Taxation and the relevant documents, as well as “corporate accounting system” to talk about their own corporate assets donations, accept donated assets of the accounting treatment, tax?