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问题
企业捐钱免税吗?
释义
法律分析:
企业捐赠免税,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。
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。
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更新时间:2025/10/25 18:51:10