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国家税务总局近日下发《关于税务机关代收工会经费企业所得税税前扣除凭据问题的公告》(国家税务总局公告2011年第30号,以下简称“30号公告”)明确规定,“自2010年1月1日起,在委托税务机关代收工会经费的地区,企业拨缴的工会经费,也可凭合法、有效的工会经费代收凭据依法在税前扣除。”为了方便读者掌握税前扣除的相关政策,现解读如下。
Recently, the State Administration of Taxation issued the Notice on Deducting the Credentials of Enterprise Income Tax Expensed by the Taxation Administration on the Collection of Unions’ Funds (Official Notice of the State Administration of Taxation No. 30 of 2011, hereinafter referred to as “Notice No. 30”) clearly stipulating that “ From January 1, 2010 onwards, commissioned by the tax authorities collecting trade union funds in the area, the trade union funds allocated by businesses, but also by legitimate and effective trade union funds collected by the receipt of tax deductions in accordance with the law. ”For the convenience of readers The pre-tax deduction related policies are as follows.