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扶贫款需要上税吗 -法律知识
释义
法律分析:
扶贫资金收入本身不需要缴税,但是做项目,承建商是要缴税的,也就是工程款里面有税金。具体收多少税点,,看具体情况和规定。
法律依据:
《财政部、国家税务总局关于财政性资金、行政事业性收费、政府性基金有关企业所得税政策问题的通知》 第一条 企业取得的各类财政性资金,除属于国家投资和资金使用后要求归还本金的以外,均应并入企业当年收入总额。对企业取得的由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金,准予作为不征税收入,在计算应纳税所得额时从收入总额中减除。
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更新时间:2025/10/27 21:17:35