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近日,有纳税人询问,国发[2008]21号文规定,对企业向受灾地区的捐赠,允许在当年企业所得税前全额扣除,如果2008年度企业亏损,是否可以全额税前扣除?还要受12%的比例
Recently, some taxpayers asked whether Guosafa [2008] No. 21 stipulates that donations to enterprises in disaster-hit areas should be allowed to be deducted in full before the current year’s corporate income tax. If the company’s loss in 2008 can be fully deducted before tax? To be subject to a 12% ratio