For donated goods, the donee needs to declare and pay personal income tax according to the accidental income, and the personal income tax rate of accidental income is 20%.

Unit donation leads to an increase in non-operating expenses, and at the same time leads to a decrease in monetary funds, and the decrease in assets is included in the credit accounting.

The accounting treatment of the unit's external donation is,

Debit: non-operating expenses,

Loan: bank deposits and other subjects.