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ju min ge ren gong yi juan zeng ye wu de ge ren suo de shui chou hua ji yu gong yi juan zeng zhi chu shui qian kou chu shun xu
Author(s): 
Pages: 129-133
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  个人所得税公益捐赠支出扣除顺序抵税效应;
Abstract: 《关于公益慈善事业捐赠个人所得税政策的公告》对个人公益捐赠支出税前扣除做出了相关规定,主要包括捐赠金额确定、捐赠支出扣除顺序、捐赠票据要求、捐赠支出扣除时间等。居民个人应税所得不同,计税方法存在差异,在公益捐赠支出税前扣除上,各类应税所得产生的抵税效应也各不相同。基于公益捐赠支出在居民个人应税所得中扣除的不同顺序,通过比较抵税效应差异,对该类业务的个人所得税筹划进行探讨。
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