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有关纳税人: 为进一步贯彻落实财政部、国家税务总局和广东省地方税务局制定的各项促进“非典”防治的税收优惠政策,缓解由“非典”给纳税人带来的经营困难,维护社会稳定和促进深圳市经济健康发展,经市政府同意,现将深圳市“非典”防治若干税收措施通告如下:一、对于企事业单位、社会团体和个人等社会力量向各级政府民政部门、卫生部门捐赠用于防治非典型性肺炎的现金和实物,以及通过中国红十字总会、中华慈善总会向防治非典型性肺炎事业的捐赠支出,可凭捐赠票据,允许在计算缴纳所得税前全额扣除。本项规定从2003年1月1日起执行。
Relevant taxpayers: In order to further implement the preferential tax policies formulated by the Ministry of Finance, the State Administration of Taxation and the Guangdong Provincial Local Taxation Bureau to promote the prevention and control of SARS, we will ease the operational difficulties brought by SARS to taxpayers and safeguard the social Stabilize and Promote the Healthy Development of Shenzhen’s Economy With the agreement of the municipal government, we hereby notify you of certain tax measures for the prevention and control of SARS in Shenzhen as follows: 1. For social organizations such as enterprises and public institutions, social organizations and individuals, The cash and kind donations donated by departments for the prevention and treatment of atypical pneumonia, as well as donations made by the China Red Cross Society and China Charity Federation to fight the SARS cause, can be donated in full to allow for the payment of income tax deduction. This provision shall be implemented from January 1, 2003.