Under the new accounting system, how do enterprises make accounting entries when accepting donations?

1. At the time of acceptance: according to the value determined by the new accounting standards (some enterprises directly comply with the provisions of the tax law), debit the subjects of "fixed assets", "intangible assets" and "raw materials" and credit the subjects of "non-operating income-donation income".

2. Calculation and payment of enterprise income tax: If the amount of donated income is small and the burden of income tax expense is not heavy, the "income tax expense" will be directly debited and credited to the subject of "tax payable-income tax payable".

Accepting donations means that enterprises accept all kinds of fixed assets donated by local governments, social organizations or individuals at home and abroad, and their prices should be based on relevant invoices or reference to the prices of similar fixed assets in the market, plus the expenses that should be borne by enterprises.

If donated fixed assets are used, they should also be estimated to be old and new, and recorded in the "capital reserve" subject according to the net value. The "capital reserve" account is the owner's equity account, which is used to calculate the capital reserve obtained by the enterprise.

Extended data:

I. Relevant accounting provisions of the tax law on accepting donations:

Before June 1 day and June 1 day, 2008, enterprises accepted donated assets, and the recorded value determined in accordance with the provisions of the tax law was recognized as donation income, which was incorporated into the taxable income of the current period to calculate and pay enterprise income tax. However, if the amount is large, it can be included in the taxable income in five years.

2. After June 5438+ 10/2008, Article 21 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the income from donations mentioned in Item (8) of Article 6 of the Tax Law refers to the voluntary and free acceptance of monetary or non-monetary assets by enterprises from other enterprises, organizations and individuals. When accepting donation income, the realization of income shall be confirmed when the donated assets are actually received.

Second, the preparation format of accounting entries:

1. Borrow first and then lend, with the borrower at the top and the lender at the bottom;

2. The credit bookkeeping symbol, account and amount should be followed by a space behind the debit, indicating that the debit is on the left and the credit is on the right.

3. There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

Baidu encyclopedia-accepting donations

Baidu Encyclopedia-Accounting Entry