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1、接受捐赠业务的所得税涉税处理(Taxrelatedtreatmentofincometaxinacceptingdonations)1,accordingtothe"People'sRepublicofChinaenterpriseincometaxlaw"provisionsofarticlesixth,thetotalincomeastheincomeoftheenterprise:"enterprisestoobtainmonetaryandnonmonetaryincomefromallsources,thetotalamountofincomes.In
2、cluding:(1)incomefromthesaleofgoods;(2)providinglaborincome;(3)incomefromtransferofproperty;(4)equityinvestmentincomesuchasdividendandbonus;(5)interestincome;(6)rentalincome;(7)royalties;(8)(incomefromdonations;9)otherincome.Forthedeterminationofvariousformsofenterprisestoacceptdonat
3、ions,accordingtothe"Regulations"theimplementationoftheprovisionsofarticletwelfthofthePeople'sRepublicofChinaenterpriseincometaxlaw:incomeisdefinedastheformofcurrency,deposits,cash,accountsreceivable,billsreceivable,readytoholdtomaturityofthebondinvestmentanddebtexemption;enterprisest
4、heincomeofnonmonetaryform,definedasfixedassets,biologicalassets,intangibleassets,equityinvestment,stockandbondinvestmentstobeheldtomaturity,servicesandrelatedrights.Becausetheincomeamountisdeterminedbytheformofcurrency,andtheamountofnonmonetaryincomeuncertainty,enterprisesinthecalcul
5、ationofnonmonetaryincome,accordingtothe"ImplementingRegulations"provisionsofarticlethirteenthofthePeople'sRepublicofChinataxlawtodeterminetheamountofincomeinaccordancewiththefairvalue.Fairvaluereferstothevaluedeterminedaccordingtothemarketprice.2,"People'sRepublicofChinaenterpriseinc
6、ometaxlaw"provisionsofarticletwenty-firstofthecorporateincometaxlawarticlesixth:(eight)theterm"incomefromdonations,isreferstotheenterprisereceivedfromotherenterprises,organizationsorindividualsgivenfreemonetaryassets,nonmonetaryassets.Acceptanceofdonatedincome,accordingtotheactualdat
7、eofreceiptofdonatedassetstoconfirmtherealizationofincome.Thatistosay,theincomefromacceptingdonationsisdeterminedaccordingtotheprincipleofcashbasis,andtheactualincomeandexpensesaredeterminedbytheactualpaymenttimeofthefundsasthestandard.Althoughtheninthclauseofthisregulationstipulatest
8、heprincipleo