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dui gong yi jiu ji xing juan zeng shui qian kou chu fang fa de zhi yi
Author(s): 
Pages: 28
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  救济性应纳税所得额捐赠支出纳税调整业务招待费企业财会人员营业外支出捐赠额税收法律规范企业所得税;
Abstract: 《企业所得税暂行条例》(以下简称《条例》)第六条规定:“纳税人用于公益、救济性的捐赠,在年度应纳税所得额3%以内的部分,准予扣除。”同时在《条例》第七条中规定,在计算应纳税所得额时,超过国家规定允许扣除的公益、救济性捐赠不得扣除。笔者认为,这一规定不便于操作,并且和业务招待费等的税前扣除方法不协调。例:某企业2002年度仅有公益、救济性捐赠支出5万元未作纳税调整,此时全年的应纳税所得额(不含公益、救济性捐赠调整额)为98万元。依照《条例》准予列支的公益、救济性捐赠支出抵扣限额为3万元[(98+5)÷(1+3%)×3%],也就是说还有2万元不能税前扣除,故该企业全年应纳税所得额为100万元[98
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