论文部分内容阅读
为了鼓励纳税人进行公益、救济性捐赠,更好地为社会和国家减轻负担,我国出台了一系列税收优惠政策。为使广大纳税人进一步了解我国公益慈善捐赠方面的税收优惠政策,现将历年来我国出台的有关公益救济性捐赠税收优惠政策进行梳理。一、公益性捐赠的企业所得税税收优惠政策
In order to encourage taxpayers to make public welfare and relief donations so as to better relieve the burden on society and the country, China has promulgated a series of preferential tax policies. In order to make the taxpayers know more about the preferential tax policies for charitable donations in our country, we will sort out the preferential tax policies on public welfare relief donations that have been issued in our country over the years. A public welfare donations of corporate income tax preferential policies