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捐款会减税吗 -法律知识
释义
法律分析:
会的,比如对纳税人通过中国教育发展基金会用于公益救济性捐赠,准予在缴纳企业所得税和个人所得税前全额扣除。
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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更新时间:2025/11/6 6:50:09