一、企业捐赠业务简介企业的捐赠业务包括对外捐赠和接受捐赠两个方面。对外捐赠是指企业将自有资产(货币性资产或者非货币性资产)的所有权无偿转让给其他方的一种行为。企业的对外捐赠可以是间接捐赠,即通过国家税务机关认可的非盈利性慈善机构(例如国家红十字会、希望基金会等)以及县级以上政府机构,将资产捐赠给受益人。在这种情况下,如果企业的捐赠行为细节符合《公益捐赠法》以及《企业所得税法》的相关规定,则 First, corporate donation business profile Business donations business, including external donations and accept donations two aspects. Foreign donation refers to an enterprise that transfers the ownership of its own assets (monetary assets or non-monetary assets) to other parties at free will. The external donations of an enterprise can be indirect donations, ie donating assets to the beneficiaries through non-profit charities recognized by the state tax authorities (eg National Red Cross, Hope Foundation, etc.) and government agencies above the county level. Under such circumstances, if the details of the donation behavior of the enterprise are in conformity with the relevant provisions of the Law on the Donation of Charity and the Law of the People’s Republic of China on Enterprise Income Tax,