Enterprises accepting donations of fixed assets can not be depreciated, even if the depreciation is extracted, but not before paying income tax. Enterprises in the acceptance of donated fixed assets, must accept the donation of assets according to the recorded value of the donation to recognize the donation of income, and into the current taxable income, calculated in accordance with the law to pay corporate income tax, and secondly, the enterprise in the operation of the use of donated fixed assets, according to the provisions of the tax law, depreciation, and in the payment of corporate income tax before the expenditure.