捐赠是指某个主体自愿无偿给予另一主体自有资产的行为。从形式上看，捐赠方让渡资产的所有权、供受赠方永久使用，其目的不是为了直接从受赠方获取收益或控制受赠方，而是出于非盈利目的，即自愿无偿捐赠。企业接受捐赠，在会计上必须进行合理确认与计量，进而会涉及到征税问 Donate refers to a subject voluntarily giving the other party’s own assets without compensation. Formally, the donor grants the ownership of the asset for permanent use by the recipient, not for the purpose of obtaining the proceeds directly from the recipient or controlling the recipient, but for non-profit purposes, ie voluntary, voluntary donations. Enterprises to accept donations, accounting must be reasonable to confirm and measure, which in turn will involve taxation