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关于公益性捐赠支出企业所得税税前结转扣除有关政策的通知

来源: CNBM发布时间: 2017-08-21


火搏体育caishui〔2018〕15hao

gesheng、zizhiqu、zhixiashi、jihuadanlieshicaizhengting(ju)、guojiashuiwuju、difangshuiwuju,xinjiangshengchanjianshebingtuancaizhengju:

genju《zhonghuarenmingongheguoqiyesuodeshuifa》he《zhonghuarenmingongheguoqiyesuodeshuifashishitiaoli》deyouguanguiding,xianjiugongyixingjuanzengzhichuqiyesuodeshuishuiqianjiezhuankouchuyouguanzhengcetongzhiruxia:

yi、qiyetongguogongyixingshehuizuzhihuozhexianji(hanxianji)yishangrenminzhengfujiqizuchengbumenhezhishujigou,yongyucishanhuodong、gongyishiyedejuanzengzhichu,zainiandulirunzonge12%yineidebufen,zhunyuzaijisuanyingnashuisuodeeshikouchu;chaoguoniandulirunzonge12%debufen,zhunyujiezhuanyihousannianneizaijisuanyingnashuisuodeeshikouchu。

bentiaosuochenggongyixingshehuizuzhi,yingdangyifaqudegongyixingjuanzengshuiqiankouchuzige。

火搏体育bentiaosuochengniandulirunzonge,shizhiqiyeyizhaoguojiatongyihuijizhidudeguidingjisuandedayulingdeshue。

火搏体育er、qiyedangnianfashengjiyiqianniandujiezhuandegongyixingjuanzengzhichu,zhunyuzaidangnianshuiqiankouchudebufen,bunengchaoguoqiyedangnianniandulirunzongede12%。

火搏体育san、qiyefashengdegongyixingjuanzengzhichuweizaidangnianshuiqiankouchudebufen,zhunyuxiangyihouniandujiezhuankouchu,danjiezhuannianxianzijuanzengfashengniandudecinianqijisuanzuizhangbudechaoguosannian。

火搏体育si、qiyezaiduigongyixingjuanzengzhichujisuankouchushi,yingxiankouchuyiqianniandujiezhuandejuanzengzhichu,zaikouchudangnianfashengdejuanzengzhichu。

火搏体育wu、bentongzhizi2017nian1yue1riqizhixing。2016nian9yue1rizhi2016nian12yue31rifashengdegongyixingjuanzengzhichuweizai2016nianshuiqiankouchudebufen,keanbentongzhizhixing。

                                                                                                 

火搏体育                                                                                                   caizhengbu shuiwuzongju

                                                                                              2018nian2yue11ri


火搏体育laizi: zhongguoshehuizuzhiwang

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