论文部分内容阅读
时至年末,通过捐赠实施送温暖活动日显频繁。如何依法进行捐赠和接受捐赠,引导送温暖活动健康发展,是摆在各企事业单位和各级工会组织面前的一个实际问题。现仅就实施捐赠中涉及所得税扣除问题的政策法规加以归纳,以服务捐赠活动的依法顺利开展。一、超过企业年度利润总额12%的部分不能扣除根据企业所得税法第九条规定,财政部、国家税务总局下发了“关于通过公益性群众团体的公益性捐赠税
From the end of the year to the end of the year, sending warmth through donations has become increasingly frequent. How to donate according to law and accept donations and guide the healthy development of warm activities is a practical issue before all enterprises, institutions and trade union organizations at all levels. Now only on the implementation of donations involved in the deduction of income tax policies and regulations be summarized in order to serve the donation activities in accordance with the smooth conduct of the law. First, more than 12% of the total annual corporate profits can not be deducted According to the provisions of Article 9 of the Enterprise Income Tax Law, the Ministry of Finance, the State Administration of Taxation issued a ”public welfare donations through public welfare groups tax