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新《企业所得税法》规定企业公益性捐赠支出,在年度利润总额12%范围内,准予在所得税前扣除;而原《企业所得税暂行条例》规定这一扣除标准为企业应税所得额的3%以内,两者相比计税基数
The new Law on Enterprise Income Tax stipulates that the expenditures of non-profit donations should be deducted before income tax within the range of 12% of the total annual profits. The original Provisional Regulations on Enterprise Income Tax provides that the deduction standard is 3% of the taxable income of enterprises, Within the two compared to the tax base