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1、接受捐赠业务的所得税涉税处理（Taxrelatedtreatmentofincometaxforacceptingdonations）1,accordingtothe"People'sRepublicofChinaenterpriseincometaxlaw"provisionsofarticlesixth,thetotalincomeastheincomeoftheenterprise:"enterprisestoobtainmonetaryandnonmonetaryincomefromallsources,thetotalamountofincomes.Inc
2、luding:(1)incomefromthesaleofgoods;(2)providinglaborincome;(3)incomefromtransferofproperty;(4)equityinvestmentincomesuchasdividendandbonus;(5)interestincome;(6)rentalincome;(7)royalties;(8)(incomefromdonations;9)otherincome.Forthedeterminationofvariousformsofenterprisestoacceptdonation
3、s,accordingtothe"Regulations"theimplementationoftheprovisionsofarticletwelfthofthePeople'sRepublicofChinaenterpriseincometaxlaw:incomeisdefinedastheformofcurrency,deposits,cash,accountsreceivable,billsreceivable,readytoholdtomaturityofthebondinvestmentanddebtexemption;enterprisestheinc
4、omeofnonmonetaryform,definedasfixedassets,biologicalassets,intangibleassets,equityinvestment,stockandbondinvestmentstobeheldtomaturity,servicesandrelatedrights.Becausetheincomeamountisdeterminedbytheformofcurrency,andtheamountofnonmonetaryincomeuncertainty,enterprisesinthecalculationof
5、nonmonetaryincome,accordingtothe"ImplementingRegulations"provisionsofarticlethirteenthofthePeople'sRepublicofChinataxlawtodeterminetheamountofincomeinaccordancewiththefairvalue.Fairvaluereferstothevaluedeterminedinaccordancewiththemarketprice.2,"People'sRepublicofChinaenterpriseincomet
6、axlaw"provisionsofarticletwenty-firstofthecorporateincometaxlawarticlesixth:(eight)theterm"incomefromdonations,isreferstotheenterprisereceivedfromotherenterprises,organizationsorindividualsgivenfreemonetaryassets,nonmonetaryassets.Acceptanceofdonatedincome,inaccordancewiththeactualdate
7、ofreceiptofdonatedassetstoconfirmtherealizationofincome.Thatis,theincomefromacceptingdonationsshallbedeterminedinaccordancewiththeprincipleofcashbasisandtheactualpaymenttimeshallbeusedasthestandardtodeterminethecurrentincomeandcosts.Althoughtheprovisionsoftheninthregulationsstipulate
