根据《企业所得税前扣除办法》第24条规定:受赠固定资产、无形资产不得计提折旧或摊销费用。(此办法从2000年1月1日执行)。笔者以为,此规定从理论上来讲是可以成立的,但从实践操作来看,提法欠妥,操作性比较差。1、从理论上讲,受赠固定资产的确应不允许计提折旧的受捐赠方接受捐赠时,按受赠资产的价值,借记有关资产科目,按受赠资产未来应交所得税,贷记“递延税款”科目,以后在出售或清算时,再由“递延税款”帐户转入“应交税金——应交所得税”帐户, According to Article 24 of “Measures for Deduction of Enterprise Income Tax”, no fixed assets or intangible assets shall be depreciated or amortized. (This approach was implemented on January 1, 2000). The author believes that this provision can be theoretically set up, but from the practical point of view, improper reference, poor operability. 1, theoretically, donated fixed assets should not be allowed to make provision for the depreciation of donations to accept donations, according to the value of the assets to be debit, debit the assets subject, according to the future assets income tax payable, credit “Deferred tax ” subjects, after the sale or liquidation, and then by “deferred tax ” account into the “tax payable - income tax payable” account,