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《中华人民共和国企业所得税暂行条例》第六条第四款规定:“纳税人用于公益、救济性的捐赠,在年度应纳税所得额百分之三以内的部分,准予扣除.”由此得出的结论是:公益救济性的捐赠的扣除要件主要有两个方面.一个是扣除的基数是纳税人年度的应纳税所得额,即纳税人每一纳税年度的收入总额减去准予扣除项目(包括纳税人法定扣除标准内的公益、救济性捐赠)后的余额;另一个是扣除的限额比例为3%以内.正是因为准予扣除的公益.救济性捐赠包含在计算应纳税所得额时收入总额准子扣除项目之列,而又以应纳税所得额为扣除依据,故在实际税务处理时,为了减少繁琐,而按照国税发[1994]229号《国家税务总局关于企业所得税几个具体问题的通知》简便计算.《通知)明确的具体计算程序为:“(一)调整所得额,即将企业已在营业外支出中列支的捐赠额剔除,计入企业的所得额;(二)将调整后的所得额乘以3%计算出法定公益性、救济性捐赠扣除额;(三)将调整后的所得额减去法定的公益、救济性捐赠扣除额.其差额为应纳税所得额;(四)当期发生的公益性、救济性捐赠不足应纳税所得额3%以内的.应据实扣除.”
Paragraph 4 of Article 6 of the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China stipulates: “Taxpayers who donate money for public welfare and relief should be allowed a deduction within 3% of the annual taxable income.” The conclusion is: There are two main deductions for relief donations: one is deduction of taxable income in the taxpayer’s annual income, that is, taxpayers in each tax year, the total revenue minus the amount of deductions allowed ( Including taxpayers statutory deduction standards within the public welfare, relief donations) after the balance; the other is deducted the proportion of less than 3%, precisely because of the allowable deduction of public welfare relief donations included in the calculation of taxable income income Total quasi deduction project list, but with taxable income as a deduction basis, so in the actual tax treatment, in order to reduce cumbersome, and in accordance with Guo Shui Fa [1994] 229 “State Administration of Taxation on several specific issues of enterprise income tax Notice ”Simple calculation.“ Notice) The specific calculation process is: ”(a) adjust the amount of income, that is, companies have been included in the non-operating expenses of donations removed, included in the rate (2) multiplying the adjusted income by 3% to calculate the statutory public welfare and relief donation deductions; (3) deducting the adjusted public welfare and legal aid donation deductions The difference shall be the taxable income; (4) The public welfare or relief donations within 3% of the taxable income incurred in the current period shall be actually deducted.