接受捐赠需要缴纳企业所得税吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	接受捐赠需要缴纳企业所得税吗？
释义	接受捐赠需要缴纳企业所得税吗？接受捐赠需要缴纳企业所得税吗接受捐赠需要缴纳企业所得税。根据《国家税务总局关于执行〈企业会计制度〉需要明确的有关所得税问题的通知》文件规定：纳税人接受捐赠的非货币性资产，须按接受捐赠时资产的入账价值确认捐赠收入，并入当期应纳税所得，依法计算缴纳企业所得税。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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