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编辑同志: 我是一家大型工矿设备生产加工企业的财务人员。1997年我公司无偿接受国外捐赠的价值800万元的生产设备一套。经过5年的使用,2001年9月底,我公司将该套设备以120万元的价格转让给了我市一家集体企业,并将120万元的转让收入并入收入总额申报缴纳了企业所得税,而我市地税稽查局的同志在对我公司进行2001年度所得税专项检查时,却认为该套转让设备应确定的应纳税所得额为800万元,而不是120万元。请问:低于账面价转让接受捐赠的固定资产,能按原来的账面价值缴纳企业所得税吗?
Edit comrades: I am a large-scale industrial and mining equipment manufacturing and processing enterprises financial officers. In 1997, our company received a set of production equipment valued at 8 million yuan donated by foreign countries. After 5 years of use, the end of September 2001, the company will be the set of equipment to 1.2 million yuan price transfer to a city collective enterprises, and 1.2 million yuan of transfer income into the total income to declare and pay corporate income tax, In my city prefectural tax inspection bureau comrades in my company for the 2001 special inspection of income tax, but that the set of transfer equipment should be determined taxable income of 8 million instead of 1.2 million. I would like to ask: less than the transfer of book value to accept the donation of fixed assets, according to the original book value of corporate income tax paid it?