浅谈自产货物对外捐赠的财税处理

Finance and Tax Dealing with Donated Self-made Products

对外捐赠按捐赠对象分为货币性资产捐赠和非货币性资产捐赠,货币性资产捐赠的财税处理较为简单,而非货币性资产捐赠在税法上视同销售行为,确认收入;但在会计上是否视同销售,《企业会计准则》并没有明确规定。企业以自产货物对外捐赠属非货币性资产捐赠的一种,实务中其会计处理存在视同销售和非视同销售两种处理方式。通过对准则的理解以及两种做法的比较分析,从交易实质和财税协调的视角考虑,提出视同销售、确认收入的处理建议。

According to the donated subjects,the foreign donation can be classified as currency donation and non-currency donation.The dealing with the currency donation is comparatively easier.The non-currency donation is treated as sale to count the income.The non-currency donation,treated as sale or not for accounting,is not regularized in the Accounting Standards for Business Enterprises.The donated self-made products in the enterprise,the non-currency donation,can be treated as the sale and non-sale donation in practice.The sale treating method is put forward through a comparative analysis of the dealing practice and the negotiation of tax.