Article 6 Enterprises shall pay enterprise income tax on their income derived from sources within or outside China in monetary form and in non-monetary form. form and in non-monetary form from various sources shall be the gross income. Including:
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(viii) Income from accepting donations;
(ix) Other incomes."
2. According to the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Decree of the State Council of the People's Republic of China No. 512): "Article 6: Income derived from sources within or outside China shall be subject to enterprise income tax. No. 512 of the State Council of the People's Republic of China), "Article 6 The income referred to in Article 3 of the Enterprise Income Tax Law includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from equity investment such as dividends and bonuses, interest income, rental income, royalty income, income from the acceptance of donations and other income.
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Article 12 The non-monetary forms in which an enterprise obtains income, as referred to in Article 6 of the Enterprise Income Tax Law, include fixed assets, biological assets, intangible assets, equity investments, inventories, investments in bonds not intended to be held to maturity, labor services and related interests.
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Article 21 The income from accepting donations referred to in Article 6 (8) of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets accepted by an enterprise from other enterprises, organizations or individuals who give them free of charge. Acceptance of donation income, according to the date of actual receipt of donated assets to recognize the realization of income. "
Therefore, the fixed assets accepted by resident enterprises as gratuitous gifts from other enterprises should be subject to enterprise income tax in accordance with the above documents.