注册税务师在企业所得税汇算清缴的税务审核工作中,要准确把握公益性捐赠税前扣除的相关政策,帮助纳税人规避涉税风险。《企业所得税法》规定:“企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除。”公益性捐赠是指企业通过公益性社会团体或者县级以上人民政府及其部门,用于公益性捐赠法规定的 Tax auditors in the tax audit of the enterprise income tax final settlement, we must accurately grasp the non-profit donations tax deductions before the relevant policies to help taxpayers to avoid tax-related risks. The Law of the People’s Republic of China on Enterprise Income Tax stipulates that: “Expenses for public welfare donations incurred by enterprises shall be allowed to be deducted when calculating taxable income in the portion within 12% of the total annual profits.” "Non-profit donations refer to enterprises that pass public welfare social groups Or above the county level people’s government and its departments, for the public welfare donation law