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财税〔2016〕45号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为支持和鼓励公益事业发展,根据《中华人民共和国企业所得税法》及其实施条例有关规定,经国务院批准,现将股权捐赠企业所得税政策问题通知如下:
Finance Bureau (Finance Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of each province, autonomous region, municipality directly under the Central Government and city under separate planning: In order to support and encourage the development of public welfare undertakings, according to the provisions of the “Enterprise of the People’s Republic of China Income Tax Law ”and its implementing regulations, with the approval of the State Council, we hereby notify the following issues regarding the corporate income tax policy of equity donation: