按现行增值税的有关规定，企业将自产、委托加工或购买的货物无偿赠送他人的，应当视同销售货物计算缴纳增值税，同时应开具增值税专用发票。相应地，接受捐赠方应视同一项购进业务，在会计处理中确认其进项税额。然而，根据《企业会计制度》的规定，一般企业接受材料物资的捐? According to the relevant provisions of the current value-added tax, if the enterprise produces and commissions or processes goods purchased or purchased by others for free, it shall treat it as the sales of goods and calculate and pay the value-added tax. At the same time, a special VAT invoice shall be issued. Accordingly, accepting donors should be considered the same purchase business, in the accounting treatment to confirm the input tax. However, according to the “Accounting System for Business Enterprises,” the general business accepts materials and materials donations?