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济南代办公司注册:接受捐赠资产及其所得税进行会计处理?

2016-11-09

  济南代办公司注册:接受捐赠资产及其所得税进行会计处理?

  Jinan company registration: agents accept donated assets and income tax accounting treatment?

  税收法规规矩:公司在接受资产捐赠时,不核算交纳公司所得税,但在受赠资产时,

  Tax regulations rules: company in accept donations from assets, not accounting pay corporate income tax, but the donated assets,

  应按下列办法核算交纳所得税:

  Should calculate pay income tax in the following way:

  (1)出售报价或清算报价低于接受捐赠时的什物报价时,

  (1) selling price or clearing price is less than to accept donations of joining on offer,

  按接受捐赠时的什物报价计税;

  According to accept donations when things offer tax;

  (2)出售报价或清算报价高于接受捐赠时的什物报价时,按出售收入扣减清算费用后的余额计税。

  (2) the sale price or liquidation offer higher than to accept donations of articles, the balance after deducting the liquidation expenses on sale income tax.

  公司应设置“递延税款”类别,核算受赠资产的价值将来应交所得税。

  Company should set up "deferred tax" category, calculating the value of donated assets income tax payable in the future.

  其账务处理如下:

  The accounting treatment is as follows:

  接受受赠资产时,按受赠资产的价值,借记有关资产类别,按受赠资产将来应交所得税,贷记“递延税款”类别,接受赠资产的价值扣减将来应交所得税后的差额,贷记“应交税金──应交所得税”类别。一起,将原计入本钱公积的价值转入“本钱公积──其他本钱公积转入”类别,即借记“本钱公积──接受捐赠资产准备”类别,贷记“本钱公积──其他本钱公积转入”类别法规依据:

  To accept donated assets, according to the value of donated assets, debit the asset classes, according to the donated assets income tax payable in the future, credit "deferred tax" category, receive the value of donated assets the balance after deducting the payable income tax in the future, credit "taxes payable ─ ─ income tax payable" category. Together, the original plan into the value of the capital reserves into "capital reserve ─ ─ other capital reserve into" categories, namely debit "capital reserve ─ ─ donated assets ready" category, credit "capital reserve ─ ─ other capital reserve into" category regulation according to:

  一、关于履行详细会计准则和《股分有限公司会计准则》有关会计问题解答:第(五)项

  A, about to perform detailed accounting standards and accounting problems related to accounting standards for the fast-growing co., LTD. "answer: the first item (5)

  二、公司所得税税前扣减办法:第二十条

  Second, corporate income tax deduction: article 20

  三、财政部、国家税务总局关于公司资产评价增值所得税处理问题的告诉:第五项

  Three, ministry of finance, state administration of taxation on the company's assets evaluation processing value-added taxes told: item 5

  济南代办公司注册:http://www.jnqqjz.com/