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一、捐赠支出的抵扣限额的计算按照现行税法的规定,可抵扣的公益救济性捐赠支出分为可按3%限额抵扣(非金融企业),按10%限额抵扣和全额抵扣三种。由于这几项是由不同的法律法规陆续规定的,对其扣除限额的计算也没有统一规定,使纳税人在实际计算时遇到一些问题。捐赠支出的计算与申报主要是依据申报表附表八《公益救济性捐赠明细表》进行填列申报的,我们在计算时也必须依据该表的规定
The calculation of the deduction limit of donation expenses According to the provisions of the current tax law, the deduction of public welfare relief donations can be divided into 3% limit deduction (non-financial enterprises), 10% limit deduction and full amount of Buckle three. Since these items are stipulated by different laws and regulations one after another, there is no uniform stipulation on the calculation of deduction quotas so that taxpayers encounter some problems in actual calculation. The calculation and declaration of donation expenditures are mainly based on the Schedule VIII of the declaration form, “Public welfare relief donation schedule” to fill in the declaration, we must also be calculated in accordance with the provisions of the table