企业公益性捐赠的税务考量与会计处理探讨（Tax consideration and accounting treatment of enterprise public welfare donation）.docVIP

企业公益性捐赠的税务考量与会计处理探讨（Tax consideration and accounting treatment of enterprise public welfare donation） Tax consideration and accounting treatment of enterprise public welfare donation [Abstract] in the enterprises public welfare donation, the accounting and tax revenue follow different principles and regulations respectively Different objects serve different purposes and thus lead to income tax accounting in accordance with the accounting system Profits and differences in taxable income are calculated in accordance with the tax law. In this paper, from the perspective of enterprise public welfare donations Starting with the principles of tax and accounting treatment, the author points out that the accounting system and tax The tax regulations and accounting methods of foreign donations are put forward. [Keywords] public welfare donations; tax considerations; accounting treatment; income tax; The enterprise public welfare donation refers to the voluntary property provided by the enterprise to the legal property which is entitled to be punished The act of giving. From the subject of donation, donations can be divided into two categories: monetary donations and non monetary donations. From the point of view of accounting treatment, donation should be considered from two aspects, namely, foreign donations and donations Foreign donations). In the enterprise tax considerations and accounting treatment, the enterprise accounting system is to regulate enterprises To protect the interests of investors and shareholders, and to calculate the contents of the business results of the operators Quasi - and method - specific provisions; and the taxable income in the tax law is in line with the requirements of the states macro policies, The use of the tax law to deal with the distribution relationship between the state and taxpayers, the purpose of both different. Therefore, the accounting system And the relevant standards in respect of income, expenses and losses recognized, measure