接受赠与固定资产（以下简称受赠固定资产）做为企业固定资产的一个组成部分，其税务处理同其他固定资产相比，既有相同之处，也有不同之处。本文根据税收法规和企业财经制度的有关规定，做一探讨。一、受赠时的税务处理首先是受赠固定贸产的计价。目前，税法和企业财务制度的 Accepting donated fixed assets (hereinafter referred to as the donated fixed assets) as an integral part of an enterprise’s fixed assets, the tax treatment has the similarities and differences compared with other fixed assets. This article based on the tax regulations and the relevant provisions of the enterprise financial system, make a discussion. First, the tax treatment at the time of donation is first of all received by the valuation of fixed assets. At present, the tax law and corporate financial system