The new tax law to accept donations of fixed assets to be depreciated, because the fixed assets and own funds to accept donations of fixed assets and own funds to buy fixed assets only in the accounting treatment, the credit account is different, the same to be accounted for, for the enterprise assets:
1, own funds to buy fixed assets:
Borrow: Fixed assets
Loan: Bank deposits
2. Fixed Assets Accepted as Donation:
Borrow: Fixed Assets
Credit: Capital Surplus