捐赠支出可以结转以后年度扣除么？-法律综合法律援助-法律咨询免费平台-国际律师联盟

网站首页词典首页

问题	捐赠支出可以结转以后年度扣除么？
释义	公益性捐赠支出超额部分不得结转以后年度扣除: 企业所得税法第九条规定,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12%的部分不得扣除,也不得结转以后年度扣除。法律依据:《国务院批转发展改革委等部门关于深化收入分配制度改革若干意见的通知》第二十项落实并完善慈善捐赠税收优惠政策，对企业公益性捐赠支出超过年度利润总额12%的部分，允许结转以后年度扣除。
随便看	补办离婚证可以异地办理吗离婚证在异地可以补办吗离婚登记可以异地办理吗补办离婚证可以异地办理吗离婚登记可以异地办理吗离婚证可以异地补办吗昆明民政局可以办理外地离婚吗? 离婚证一定要在登记结婚证的地方办理吗离婚证在异地民政局可以办吗离婚能在异地民政局办理吗可以在异地办理离婚登记吗大连可以办理异地离婚吗异地补办离婚证限行和限号的区别中央国家机关党委和党组的区别限行和限号的区别？限行和限号的区别限行和限号的区别？中国国家机关含义什么叫引渡案死刑犯不引渡的利弊引渡罪犯是什么意思死刑不引渡原则是什么引渡案是什么死刑不引渡原则具体内容是什么 criminal objects criminal offender criminal offender on a medical parole criminal offender serving his sentence on probation criminal offender serving his sentence on reprieve criminal offense criminal offense against election criminal offense against labor rights criminal offense against religion criminal offense against reputation criminal offense of corrupt transactions with agents criminal offense of disparaging the present by extolling the past criminal offense of embezzlement criminal offense of false accusation criminal offense of fouling clean water criminal offense of fouling water conduit criminal offense of giving no cover to holes or caves in public place criminal offense of hooliganism criminal offense of impairing religion criminal offense of indecent activities criminal offense of misappropriation criminal offense of obscene publication criminal offense of organizing criminal gangs criminal offense of protecting and assisting career prostitution 紧急救援

法律咨询免费平台收录17839362条法律咨询问答词条，基本涵盖了全部常用法律问题的释义及解答，是法律学习及实务的有利工具。