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小型企业通过公益捐赠来进行税收筹划、降低税负,可使企业在节税的同时获得良好的社会效益,增加企业的商誉。根据《中华人民共和国企业所得税暂行条例》,企业所得税基本税率为 33％,但对小型企业又有两档优惠税率,即“对年应纳税所得额在 3万元(含3万元)以下的企业暂减按18％的税率征收企业所得税;年应纳税所得额在3万元至10万元(含10万元)之间的,暂减按27％的税率征收;年应纳税所得额超过10万元的,一律按 33％的税率征收”,又规定“对纳税人用于公益、救济性的捐赠支
Small enterprises through public welfare donations to carry out tax planning, reduce the tax burden, allowing enterprises to save taxes at the same time access to good social benefits and increase their business reputation. According to the Interim Regulations of the People’s Republic of China on Enterprise Income Tax, the basic rate of corporate income tax is 33%, but there are two separate preferential tax rates for small enterprises, that is, “the taxable income for the year is less than 30,000 yuan (including 30,000 yuan) The enterprise temporarily levies the enterprise income tax at the rate of 18%; and the taxable income in the range of 30,000 yuan to 100,000 yuan (including 100,000 yuan) shall be temporarily levied at the rate of 27%; the annual taxable income exceeds 100000 yuan, will be levied at the rate of 33% ”, also provides" for taxpayers for public welfare, relief donations