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《公益事业捐赠法》第四章“优惠措施”中用三条规定了企业所得税、个人所得税、关税和进口环节的增值税方面的优惠。有关税法和行政法规对公益性捐赠的税务处理也都有具体的规定。一、企业所得税优惠政策(一)基本规定:按12%比例税前扣除《企业所得税法》第九条规定: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。年度利润总额,是指企业依照国家统一会计制度的规定计算的大于零的数额。《企业所得税法》及其实施条例规定的捐赠行为应税范围分为四个层次:一是非公益性的捐赠,不得从应纳税所得额中扣除;二是纳税人未通过公益性社会
Article 4 of the “Public Welfare Donation Law” prescribes the preferential treatment of the enterprise income tax, personal income tax, customs duties and import value-added tax in Article 3 of the “Preferential Measures”. The relevant tax laws and administrative regulations on public welfare donations tax treatment also have specific provisions. First, the corporate income tax preferential policies (a) the basic provisions: 12% pre-tax deduction “Enterprise Income Tax Law,” Article IX provides that: corporate charitable donations incurred in the annual total profit of 12% less than the portion allowed to be calculated Taxable income deducted. The total annual profit refers to the amount greater than zero calculated by the enterprise in accordance with the provisions of the unified national accounting system. The taxable scope of the donations as stipulated in the Law of the People’s Republic of China on Enterprise Income Tax and its implementing regulations is divided into four levels: First, non-public donations can not be deducted from the taxable income; secondly, taxpayers fail to pass the public welfare society