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允许企业社会公益性捐赠在税前扣除,有助于促进社会公益事业的发展。世界各国对接受捐赠的非营利组织的资格都有严格的限制,对允许捐赠税前扣除的标准不一。借鉴国外经验,笔者建议在我国新的企业所得税立法中,应将各种能够接受捐赠的组织分类进行考虑,区别进行税收管理;同时,规定纳税人用于公益事业的捐赠,在年度应纳税所得额10%以内的部分,准予按实际发生额在税前扣除;超过部分允许向以后年度结转扣除,但最长不得超过5年。
Allowing corporate social welfare donations to be deducted before tax helps to promote the development of social welfare undertakings. All countries in the world have strict restrictions on the qualifications of non-profit organizations that accept donations, and different standards for allowances for donations before tax. Reference to foreign experience, the author suggests that in our country’s new corporate income tax legislation, should be able to accept the donations of various organizations to consider the classification, the difference between tax management; the same time, the provisions of the taxpayers for public welfare donations in the annual taxable income The portion within 10% of the amount shall be allowed to be deducted according to the actual amount before tax; the excess shall be allowed to carry forward the deduction to the subsequent years, but the longest shall not exceed 5 years.