货物对外捐赠的会计处理及所得税纳税申报分析  

Accounting Treatment concerning Foreign Donation of Goods and an Analysis on Income Tax Declaration

作　　者：李宝锋[1] 

机构地区：[1]河南科技大学管理学院,河南洛阳471003

出　　处：《涉外税务》2012年第1期66-69,共4页International Taxation In China

摘　　要：本文首先探讨了货物对外捐赠的会计处理方法,认为按照《企业会计准则》,企业对外的货物捐赠应视同销售,确认销售收入的实现。随后,对货物捐赠的企业所得税纳税申报进行了分析,指出现行的所得税纳税申报表存在的问题,并提出了修改建议。This paper first studies the accounting treatments concerning foreign donation of goods, and argues that foreign donation of goods shall be deemed as sale according to Accounting Standards for Business Enterprises, and confirmed as the realization of sales revenue. After that it analyzes income tax declaration of the enterprises making foreign donation of goods, indicates existing issues in income tax returns and finally presents some suggestions for adjustment.

关 键 词：货物 捐赠 会计处理 视同销售 纳税申报 

分 类 号：F233[经济管理—会计学]