| 向地震灾区捐赠税前扣除应注意的事项 |
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| 引用本文： | 薛东成,章林军.向地震灾区捐赠税前扣除应注意的事项[J].涉外税务,2008,241(7). |
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| 作者姓名： | 薛东成 章林军 |
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| 作者单位： | 南阳市国家税务局,河南,南阳,473003 |
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| 摘 要： | 2008年5月12日的四川汶川大地震让国人悲痛,世界震惊。此次地震牵动了众多国人的心,涌起了慈善捐赠潮。本文列举了企业和个人向地震灾区捐赠税前扣除的政策依据、特定条件,并举例予以分析。
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| 关 键 词： | 企业 个人 捐赠 税前扣除 |
Issues in Pre-tax Deduction of Donations to Earthquake-striken Area |
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| Dongcheng Xue Linjun Zhang.Issues in Pre-tax Deduction of Donations to Earthquake-striken Area[J].International Taxation In China,2008,241(7). |
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| Authors: | Dongcheng Xue Linjun Zhang |
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| Institution: | Dongcheng Xue Linjun Zhang |
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| Abstract: | A strong earthquake struck in Wenchuan County, Sichuan Province on May 12, 2008, which has shaked Chinese's hearts deeply and has astonished the world. Donations to the earthquake-striken area flow in continuously. This paper il-luminates the policy basis and special conditions for pre-tax deduction of donations to earthquake-striken area by some examples. |
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| Keywords: | Enterprise Individual Donation Pre-tax deduction |
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