捐赠的会计与税务处理差异分析

The Analysis on the Differences between the Accounting Treatment and the Tax Treatment towards the Donation

分析了内资企业捐赠支出和受赠收入所涉及的会计处理和税务处理的差异,从实务的角度提出了捐赠支出和受赠收入实际处理中有争议的问题,并给出了符合会计准则的处理方式。

This paper analyzes on the differences between the accounting treatment and the tax treatment involved in the donation expenditure and the reception income of the domestic-funded enterprises, puts forward some arguments about the actual treatment of the donation expenditure and the reception income, and provides the treatment model that accords with the accounting principles.