营业外收入属于收入吗?-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	营业外收入属于收入吗?
释义	法律分析：捐赠收入属于营业外收入,不属于销售收入.按确认的捐赠货物的价值,借记原材料等科目,将接受捐赠的非货币资产的含税价值扣除应交所得税后的金额转入:营业外收入科目,将应交所得税金额转入递延所得税负债科目。法律依据：《中华人民共和国企业所得税法实施条例》第二十一条企业所得税法第六条第(八)项所称接受捐赠收入，是指企业接受的来自其他企业、组织或者个人无偿给予的货币性资产、非货币性资产。接受捐赠收入，按照实际收到捐赠资产的日期确认收入的实现。
随便看	交通事故赔偿流程要多久交通事故赔偿程序要多长时间交通事故赔偿流程一般多久上海不再开有无违法犯罪记录现场违法可以网上处理吗？民法典规定赠与合同没有公证章有效吗老赖被派出所抓到后怎么处理 -法律知识公司如何进行股东权利变更生产单位应急预案分为哪三类生产单位应急预案分为哪三类生产单位应急预案分为哪三类生产单位应急预案分为哪三类企业应急预案根据情况不同分为哪三种生产单位应急预案分为哪三类军人住房公积金贷款流程？军人住房公积金贷款有哪些流程军人公积金贷款放款时间一般多长 -法律知识军人住房公积金贷款流程法律问题军人住房公积金贷款流程 -法律知识五险一金怎么交？公司未交五险一金怎么索赔？公司未缴纳五险一金怎么赔偿 -保险公司不交五险一金如何赔偿？公司没给交五险一金怎么补偿？逾期申报简易处罚流程 crime of cheating and bluffing crime of cheating others into drug taking or injection crime of children filing complaints against their parents or grandparents crime of child-stealing crime of coercing others into drug taking or injection crime of coercing others into prostitution crime of coercing women into prostitution crime of coercion crime of commission crime of communication of information relating to munitions crime of compelling a woman to enter into sexual intercourse crime of concealing deposits abroad crime of concealing money and goods resulting from drug offenses crime of concealing plunder crime of concealment of conspiracies crime of conspiracy crime of conspiracy against imperial rule crime of corruption crime of counterfeiting a patent crime of counterfeiting a trademark crime of counterfeiting bank notes crime of counterfeiting currencies crime of counterfeiting currencies or trafficking counterfeited currencies crime of counterfeiting the registered trademark of another crime of counterfeiting valuable bills and tickets

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