接受捐赠固定资产
接受捐赠固定资产-
接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。
Expenses incurred on receiving those donated fixed assets , shall be accounted for as the fixed assets value .
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低于账面价出售接受捐赠的固定资产该怎样缴纳企业所得税？
How to pay the income tax when the fixed property donated is sold at the price lower than the account price ?
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接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。
Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences .