依照税法规定,企业对外捐赠业务通常涉及增值税等流转税和企业所得税。根据《增值税暂行条例实施细则》规定,单位或者个体工商户将自产、委托加工或者购进的货物无偿赠送他人,视同销售货物缴纳增值税、消费税。根据《企业所得税法实施条例》规定, In accordance with the provisions of the tax law, corporate donations business usually involves value-added tax turnover tax and corporate income tax. According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, units or individual industrial and commercial households will give away goods produced, entrusted to processing or purchased at no expense to the people, treating them as VAT and consumption tax on sales of goods. According to the “Implementation Regulation of the Enterprise Income Tax Law”