内外资企业资产捐赠的会计与税务处理  

Accounting Treatment and Tax Treatment of Asset Donation in Domestic Enterprises and Foreign-Funded Enterprises

作　　者：程芙蓉[1] 

机构地区：[1]湖北财经高等专科学校

出　　处：《中南民族大学学报（自然科学版）》2003年第S1期78-80,共3页Journal of South-Central University for Nationalities：Natural Science Edition

摘　　要：　资产捐赠是企业日常会计业务之一,其会计处理与税务处理存在较大差异.比较其差异,更好地掌握它们的会计处理方法.The asset donation is one of the enterprise s daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;This article explores the differences and presents the accounting treatment methods. 

关 键 词：捐赠 会计与税务 处理 

分 类 号：F275[经济管理—企业管理]