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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:根据国务院《关于印发完善城镇社会保障体系试点方案的通知》(国发[2000]42号,以下简称《通知》)的精神,现对有关所得税政策问题通知如下:一、对企业、事业单位、社会团体和个人向慈善机构、基金会等非营利机构的公益、救济性捐赠,准予在缴纳企业所得税和个人所得税前全额扣除。慈善机构、基金会等非营利机构,是指依照国务院《社会
According to the Notice of the State Council on Issuing the Pilot Program of Improving the Social Security System in Urban Areas (Guo Fa [2000] No. 42), hereinafter referred to as the “Circular of the State Council, the State Administration of Taxation and the Local Taxation Bureau: Notice ”), we hereby notify you of the relevant income tax policy issues as follows: I. To provide public welfare and relief donations to enterprises, institutions, social organizations and individuals to non-profit organizations such as charities and foundations, Personal income tax before the full deduction. Non-profit organizations such as charitable organizations and foundations refer to the “society” under the State Council