How to deduct donations in kind before tax?

Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that if an enterprise exchanges non-monetary assets and uses goods, property and services for the purpose of donation, repayment of debts, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution, it shall be regarded as selling goods, transferring property or providing services, unless otherwise stipulated by the financial and tax authorities of the State Council. Therefore, goods donated to foreign countries should be regarded as sales and income should be recognized. At the same time, article 15 of the enterprise income tax law stipulates that the inventory cost calculated in accordance with the regulations when an enterprise uses or sells inventory is allowed to be deducted when calculating taxable income. Then enterprises should confirm the sales cost of products according to the principle of matching income with expenses while confirming the sales income of goods. Article 9 of the Enterprise Income Tax Law stipulates that the public welfare donation expenses incurred by an enterprise within 12% of the total annual profit are allowed to be deducted when calculating the taxable income. Donation of products to foreign countries by enterprises is a real expense, and it is allowed to deduct donation expenses if no income is received.