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各省、自治区、直辖市和计划单列市国家税务局、地方税务局：国家税务总局《关于企业向灾区捐赠所得税前扣除问题的通知》（国税函[1998]555号）下发后，一些地区询问金融、保险企业向灾区捐赠所得税前扣除问题。经研究，现明确如下：金融、保险企业向灾区捐赠，仍按财政部、国
After the issuance of the Circular of the State Administration of Taxation and the Local Taxation Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government, and the State with Designated Municipalities, Circular of the State Administration of Taxation on the Deduction of Enterprise Pre-tax Income Donation (Guo Shui Han [1998] No. 555), some regions asked about the financial , Insurance companies donated income tax before the deduction to the disaster area. After the study, it is clear as follows: Financial and insurance companies donated to the disaster areas, still according to the Ministry of Finance,