Individuals directly donated to the fight against the epidemic sentinel hospital medical supplies, hospitals need to give individuals to issue a letter of acceptance. The letter of acceptance in addition to the name, identity card number, the name and number of items, etc., but also need to indicate the value of the donated materials. Hospitals are required to issue a letter of acceptance to individuals who donate medical supplies directly to hospitals targeted for combating epidemics. Receiving letter in addition to indicating the name, identity card number, the name and number of items, etc., but also need to indicate the value of the donated materials.
Enterprise donation of self-produced products tax treatment
Enterprises will be self-produced goods donated to foreign countries should be regarded as the fair value of foreign sales and donations to the two businesses for enterprise income tax treatment.
"The State Administration of Taxation on the disposal of assets income tax processing issues notice" State Taxation Letter [2008] No. 828, Article 2 of the enterprise will transfer assets to others in the following circumstances, because the ownership of the assets has been changed and is not an internal disposal of assets, shall be deemed to be the sale of the provisions of the determination of income.
(a) for marketing or sales;
(b) for social entertainment;
(c) for employee incentives or benefits;
(d) for the distribution of dividends;
(e) for external donations;
(f) other changes in ownership of the assets.
Article 3 of the enterprise occurs in the case of the provisions of Article II of this Notice, belonging to the enterprise's own assets, the enterprise shall be the same type of assets at the same time as the external sales price to determine the sales revenue; belonging to the purchased assets, can be based on the price of the time of purchase to determine the sales revenue.
According to the above provisions, the enterprise will be self-produced goods donated to the outside world, due to a change in ownership of assets does not belong to the internal disposal of assets, should be in accordance with the same type of assets of the same type of enterprise in the same period of the external sales price to determine the sales proceeds.
The Chinese People's **** and the State Enterprise Income Tax Law, Article 9 of the public welfare donations incurred by the enterprise, within 12% of the total annual profits of the portion of the total amount of deductions are allowed in the calculation of taxable income.
"Regulations for the Implementation of the Enterprise Income Tax Law" Article 51 of the Enterprise Income Tax Law, Article 9 of the public welfare donations, refers to the enterprise through the public welfare organizations or people's governments at or above the county level and its departments, for the "Chinese People's *** and the State public welfare undertakings donations law" stipulates that the donation of public welfare undertakings.
Donation acceptance letter need to write the amount? Enterprises donate materials, because the other enterprise may need to be accounted for, so you need to fill in the amount of donated materials, if not actually fill in the amount of donated materials, according to the nominal amount of the enterprise's materials accounted for, that is, 1 yuan yuan, the specific analysis, please deal with according to our introduction.