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教育经费税扣除 法律问题
释义
法律分析:
除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。企业拨缴的工会经费,不超过工资薪金总额2%的部分,准予扣除。
法律依据:
《中华人民共和国企业所得税法实施条例》 第四十二条 除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
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crimes of disrupting marriage and family
crimes of disrupting the order of social administration
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crimes of imitating trademarks and trade names
crimes of inciting mutiny and disaffection
crimes of infringement upon citizens' rights of the person
crimes of infringement upon the democratic rights of citizens
crimes of jeopardizing public security
crimes of malfeasance
crimes of misappropriating capital of one's work unit or client
crimes of producing or selling obscene articles
crimes of property
crimes of rewarding or commending criminal offenses
crimes of sabotaging electric power, gas, or combustible and explosive facilities
crimes of selling fake and inferior commodities
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更新时间:2025/7/31 22:11:54