在企业经营过程中,不仅要注重经济效益,也要注重社会效益,因此,捐赠业务经常发生。由于我国对于捐赠业务的会计规定与税收规定往往不一致,因此期末必须进行纳税调整。 一、接受捐赠的纳税调整 《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》(国税发[ In the business process, not only pay attention to economic benefits, but also pay attention to social benefits, therefore, donations business often occur. Due to the fact that the accounting rules and the tax provisions in our country are often inconsistent with the donation business, tax adjustments must be made at the end of the period. First, to accept the donation of tax adjustments “State Administration of Taxation on the implementation of” Accounting System for Business Enterprises need to clarify the issue of income tax notice "(State Tax [