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为了推动我国慈善事业的发展,各部委不断出台法规条文,对于企业公益性捐赠给予税收方面的优惠政策,鼓励企业多做善事。文章通过对各类涉及公益性捐赠税前扣除规定的文件进行梳理和分析,让公益性捐赠支出充分在税前得到扣除,降低企业捐赠税收负担,提高企业捐赠的积极性,帮助企业在公益性捐赠上名利双收。
In order to promote the development of philanthropy in our country, all ministries and commissions have continuously promulgated the provisions of laws and regulations, giving preferential taxation policies on corporate public welfare donations and encouraging enterprises to do more good deeds. Through sorting out and analyzing all kinds of documents concerning pre-tax deduction provisions of public welfare donations, the article fully deducts the public welfare donation expenses before tax, reduces the tax burden on corporate donations, improves the enthusiasm of corporate donations, and helps enterprises to donate money to public welfare Fame and fortune.