摘要
企业捐赠行为时有发生,因其业务特殊、相关规定比较复杂,对会计人员来说捐赠行为的税务处理成为一个难点。应综合各种情况做好有关捐赠行为的税务处理。
Enterprise donation occurs frequently, and because of its special operations and complicated regulations, it has been a difficulty for accounting officers to deal with the tax treatment for the donation. The article below gives the integrative tax treatments for a variety of circumstances.
出处
《长春金融高等专科学校学报》
2006年第3期46-47,25,共3页
Journal of Changchun Finance College
关键词
捐赠
资产
纳税调整
donation
property
tax adjustment
