2003年8月,财政部、国家税务总局联合印发了《关于执行(企业会计制度)和相关会计准则有关问题解答(三)》(以下简称《解答三》),对企业对外捐赠资产在计算所得税时如何进行会计处理及进行纳税调整作了较为详细、明确的规范,较好地协调了对外捐赠资产涉及所得税的会计处理和 In August 2003, the Ministry of Finance and the State Administration of Taxation jointly issued the “Answers to the Issues Concerning the Implementation of (Enterprise Accounting System) and Related Accounting Standards (III)” (hereinafter referred to as “Answer III”). At the same time, it made more detailed and clear specifications on how to conduct accounting treatment and tax adjustment, and better coordinated the accounting treatment of income tax involving foreign donated assets.