摘要
本文从税法、会计两个方面分析了非货币性资产公益性捐赠企业所得税视同销售的规定,并分三种情形举例说明现行规定存在的问题。这些问题不仅导致非货币性资产公益性捐赠存在巨大的税会差异,增加了纳税遵从难度,而且还可能导致企业所得税收入减少。解决这些问题的出路在于取消非货币性资产公益性捐赠企业所得税视同销售这一不合理规定。
This paper analyzes the current provisions about non- monetary assets donation of from perspectives of accounting and taxation, and illustrates the existing problems in three cases. Such problems not only lead to the book-tax differences of non-monetary assets donations, increasing the difficulty of tax compliance, but also lead to reduced revenue of corporate income tax. The way to solve such problems is to cancel the unreasonable provision that non-monetary assets donation is deemed as sales of corporate income tax.
出处
《税务研究》
CSSCI
北大核心
2017年第10期50-55,共6页
基金
教育部人文社会科学研究规划基金项目"基于缩小我国居民收入分配差距的税制结构优化研究"(项目编号:15YJA790010)的阶段性研究成果
