非公益性捐赠是调增还是调减-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	非公益性捐赠是调增还是调减
释义	法律分析：非公益性捐款支出需要调增的法律依据：《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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