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企业接受捐赠人捐赠的资产，可以分为现金资产和非现金资产。无论接受的是现金资产捐赠，还是非现金资产捐赠，都会引起企业所有者权益的增加和应交所得税的变化。本文主要结合《企业会计制度》和工作中的问题，谈谈企业接受非现金资产捐赠的税务和会计处理。一、企业接受非现?
The assets donated by enterprises to donors can be divided into cash assets and non-cash assets. Regardless of whether cash assets donations or donations of non-cash assets are accepted, the increase of the owners' rights and interests and changes in the income tax payable will be caused. This paper mainly combines the “Accounting System for Business Enterprises” and the problems in their work to talk about the taxation and accounting treatment of non-cash assets donated by enterprises. First, companies accept non-cash?