对外捐赠业务的所得税会计核算方法探析  

Accounting Method for Income Tax of Accepting Donations

作　　者：蒋立宝[1] 

机构地区：[1]黑龙江工程学院国有资产管理处,黑龙江哈尔滨150050

出　　处：《哈尔滨学院学报》2012年第11期55-57,共3页Journal of Harbin University

摘　　要：企业将其有权处置的合法财产自愿无偿的赠送给合法的受赠人用于生产经营之外的活动的行为即为对外捐赠。文章从所得税会计原理入手,探讨了对外捐赠业务的所得税会计核算方法,以期对对外捐赠业务的正确核算提供帮助。What enterprises donate, willingly, their lawful assets to rightful doneness who use them for non-business purpose is called assets donation. Based on the principles of income tax accounting, the method of accounting the income tax is discussed, hoping to provide good reference.

关 键 词：所得税会计 对外捐赠 永久性差异 公益救济性捐赠 

分 类 号：F275[经济管理—企业管理]