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(一)接受捐赠时的会计和税务处理会计制度和旧会计准则规定,企业接受资产捐赠分别通过“待转资产价值”科目和“资本公积”科目进行核算,最终再进行纳税调整计缴企业所得税。但是,新会计准则取消了“待转资产价值”科目,对资产捐赠也不通过“资本公积——其他资本公积”科目核算。说明新会计准则改变了会计制度对该问题的核算思路。再从新会计准则附录《会计科目和主要账务处理》对“营业外收入”科目的规定可以看出,该科目下设置了“捐赠利得”的明细科目,说明新会计准则将企业接受捐赠资产的价值作为“捐赠利得”直接
(A) to accept the donation of accounting and tax treatment accounting system and the old accounting standards, companies accept the assets donated through the “asset value to be transferred to” subjects and “capital reserve ” account for accounting, and finally re-tax Adjust and pay enterprise income tax. However, the new accounting standard has canceled the “asset value to be transferred” account, and does not pass the “capital surplus - other capital reserve” account for assets donation. Explain the new accounting standards have changed the accounting system on the issue of accounting ideas. And then from the new accounting standards appendix “accounting subjects and the main accounting treatment” of the “non-operating income ” subject of the provisions can be seen, the subjects set under the “donation profit ” detailed accounts, indicating that the new accounting standards will enterprise Accept the value of the donated asset as “Donate Gains” directly