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问题
公益性捐赠视同销售吗?
释义
法律分析:
公益性捐赠视同销售。纳税人如捐赠的是货币性资产就没有视同销售的问题,但如果捐赠的是非货币性资产,如货物、财产等非货币性资产在税收上就要视同销售处理。
法律依据:
《中华人民共和国公益事业捐赠法》 第一条 为了鼓励捐赠,规范捐赠和受赠行为,保护捐赠人、受赠人和受益人的合法权益,促进公益事业的发展,制定本法。
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system of check on work attendance
system of civil culpability
system of civil entries
system of civil justice
system of civil law
system of collective security
system of commissioned training for specific work units
system of compensatory financing
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system of concurrently imposing fines
system of consolation and dialogue
system of constitutional safeguard
system of contract
system of contracted responsibility linking remuneration to output
system of contractual employment
system of contractual operation by staff and workers as a collective
system of coordinated handling of cases
system of corporate operation and management
system of counting degrees of kinship by generation
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system of court of first instance being the final
system of court proceedings in the past dynasties
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更新时间:2025/12/1 13:21:39