Enterprises, whether accepting donations from non-profit organizations or donating directly by themselves, all use the subject of "non-operating expenses-donation expenses" for accounting. Specific accounting treatment is as follows:

Debit: non-operating expenses-donation expenses

Loans: Goods in stock

Taxes payable or taxes payable-VAT payable (output tax)

It should be noted that the donated inventory goods are regarded as sales in tax law. If you don't make income in accounting, you must transfer money according to the cost of inventory goods, and you must make an entry for output tax.