捐赠支出可以结转以后年度扣除吗 -法律知识-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	捐赠支出可以结转以后年度扣除吗 -法律知识
释义	法律分析: 公益性捐赠支出超额部分不得结转以后年度扣除: 企业所得税法第九条规定,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12%的部分不得扣除,也不得结转以后年度扣除。法律依据: 《国务院批转发展改革委等部门关于深化收入分配制度改革若干意见的通知》第二十项落实并完善慈善捐赠税收优惠政策，对企业公益性捐赠支出超过年度利润总额12%的部分，允许结转以后年度扣除。
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