限额扣除的公益性捐赠的扣除比例为-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	限额扣除的公益性捐赠的扣除比例为
释义	律师分析: 利润总额的12％以内可以税前扣除。所以限额扣除的公益性捐赠的扣除比例为12%。【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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