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新的企业所得税法取消了公益性捐赠全额扣除的规定,公平了内外资企业所得税税负,但由于公益性捐赠的扣除基数采用了年度会计利润,其相应的预缴、汇缴企业所得税处理方法仍不够明确,本文对此进行分析探讨。一、现行规定比较新旧企业所得税法,新法统一了公益性捐赠扣除比例,取消了公益性捐赠全额扣除的规定,《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。《企业所得税
The new Enterprise Income Tax Law eliminated the requirement of full deduction of non-profit donations and fair the tax burden on domestic and foreign-funded enterprises. However, due to the annual accounting profit deducted from the deduction base of non-profit donations, the corresponding pre-paid and remitted corporate income tax treatment The method is still not clear enough, this article analyzes and discusses. First, the current provisions of the new and old enterprise income tax law, the new law unified the proportion of non-profit donations, abolished the total non-profit donations deduction provisions, “Enterprise Income Tax Law,” Article IX: The enterprise’s public welfare donations in the annual The part within 12% of the total profit is allowed to be deducted when calculating the taxable income. "corporate income tax