接受捐赠业务的所得税涉税处理（Tax related treatment of income tax for accepting donations）.docVIP

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接受捐赠业务的所得税涉税处理（Tax related treatment of income tax for accepting donations）.doc

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接受捐赠业务的所得税涉税处理（Tax related treatment of income tax for accepting donations）

接受捐赠业务的所得税涉税处理（Tax related treatment of income tax for accepting donations） 1, according to the Peoples Republic of China enterprise income tax law provisions of article sixth, the total income as the income of the enterprise: enterprises to obtain monetary and non monetary income from all sources, the total amount of incomes. Including: (1) income from the sale of goods; (2) providing labor income; (3) income from transfer of property; (4) equity investment income such as dividend and bonus; (5) interest income; (6) rental income; (7) royalties; (8) (income from donations; 9) other income. For the determination of various forms of enterprises to accept donations, according to the Regulations the implementation of the provisions of article twelfth of the Peoples Republic of China enterprise income tax law: income is defined as the form of currency, deposits, cash, accounts receivable, bills receivable, ready to hold to maturity of the bond investment and debt exemption; enterprises the income of non monetary form, defined as fixed assets, biological assets, intangible assets, equity investment, stock and bond investments to be held to maturity, services and related rights. Because the income amount is determined by the form of currency, and the amount of non monetary income uncertainty, enterprises in the calculation of non monetary income, according to the Implementing Regulations provisions of article thirteenth of the Peoples Republic of China tax law to determine the amount of income in accordance with the fair value. Fair value refers to the value determined in accordance with the market price. 2, Peoples Republic of China enterprise income tax law provisions of article twenty-first of the corporate income tax law article sixth: (eight) the term income from donations, is refers to the enterprise received from other enterprises, organizations or individuals given free monetary assets, non monetary assets. Acceptance of donated income, in accordance with the actu