论文部分内容阅读
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:根据国务院决定精神,为支持红十字事业的发展,现对企业等社会力量向红十字事业捐赠的有关所得税政策问题通知如下:企业、事业单位、社会团体和个人等社会力量,通过非营利性的社会团体和国家机关(包括中国红十字会)向红十字事业的捐赠,在计算缴纳企业所得税和个人所得税时准予全额扣除。
In accordance with the State Council’s determination, in order to support the development of the Red Cross cause, the relevant departments of the people’s governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans to pay the relevant income tax donated by the social forces such as enterprises to the Red Cross cause Policy issues are notified as follows: Social forces such as enterprises, institutions, social groups and individuals, donations made by non-profit social organizations and state organs (including the Chinese Red Cross Society) to the Red Cross cause, after calculating and paying corporate income tax and personal income tax When full deduction allowed.