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国内捐款可以抵税吗 -税率
释义
法律分析:
企业捐款可以抵企业所得税,企业发生的公益性捐赠支出,在年度利润总额12%以内的部分可以抵扣。
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。
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更新时间:2025/12/15 10:41:24