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2017年2月24日,《全国人民代表大会常务委员会关于修改〈中华人民共和国企业所得税法〉的决定》由第十二届全国人民代表大会常务委员会第二十六次会议审议通过,并自当日起施行。一、《企业所得税法》修改的内容此次将《企业所得税法》第九条修改为:“企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除;超过年度利
On February 24, 2017, the ”Decision of the Standing Committee of the National People’s Congress on Amending the Enterprise Income Tax Law of the People’s Republic of China“ was examined and approved by the Standing Committee of the Twelfth National People’s Congress at its Twenty-sixth Meeting. On that date From the implementation. First, the ”Enterprise Income Tax Law,“ the contents of the amendment The ”Enterprise Income Tax Law,“ Article IX amended as follows: ”corporate charitable donations incurred in the annual total amount of 12% of the total portion of the profit allowed in the calculation of taxable income Amount deducted; more than the annual profit