股东捐赠要求交税吗？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	股东捐赠要求交税吗？
释义	律师解答：需要。如果股东是以企业的名义、资金捐赠的，企业发生的公益性捐赠支出，在年度利润总额12％以内的部分，准予在计算应纳税所得额时扣除；超过年度利润总额12％的部分，准予结转以后三年内在计算应纳税所得额时扣除。【法律依据】：《中华人民共和国企业所得税法》第九条企业发生的公益性捐赠支出，在年度利润总额12％以内的部分，准予在计算应纳税所得额时扣除；超过年度利润总额12％的部分，准予结转以后三年内在计算应纳税所得额时扣除。
随便看	举报中介如何维护自己的权益？炒房合同不成立的条件有哪些? 以炒房为目的购房合同不成立合作炒房协议是否为无效合同 -法律知识明为买房实为炒房合同不成立合理吗? 炒房合同无效法律条文 -法律知识房屋买卖买方违约还能卖吗卖方不想卖房有违约金吗？卖方房屋不想卖了有违约金吗卖方违约不卖房子了 -法律知识中介炒房合同不成立纠纷应该怎么处理买房合同纠纷期间可以卖房吗商品房买卖合同出卖人违约怎么办在购房过程中，哪些合同是无效的？违反购房政策的合同无效吗无法卖出房产，购房合同的重要性买房合同纠纷中导致无效的情形购房过程中要小心哪些无效购房合同房客违约又不肯搬走，怎么办房客违约又不肯搬走怎么处理？房客违约又不肯搬走,怎么办房客违约又不肯搬走如何处理好房客违约怎么办哪些情况可以使诉讼时效延长房贷没还清可以卖房吗？ controversy over assignment of luggage of passengers controversy over a technical service contract controversy over a technological development contract controversy over a technology contract controversy over a towage contract controversy over a wrecking contract controversy over bequeath controversy over bequest controversy over bonds controversy over borrowings controversy over breaking-up of a family and allotment of properties controversy over cinematographic contract controversy over commercial instruments controversy over commercial paper controversy over common sales of goods controversy over compensation for environmental damages controversy over contract of close corporation controversy over contract of lease controversy over contract of partnership joint management controversy over contract of pawn controversy over contractual rights for the loan of materials objects controversy over copyright controversy over counterfeiting a trademark famous at home and abroad controversy over damage caused during high-risk operation controversy over damage caused in the course of negotiorum gestio

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