摘要
2008年5月12日的四川汶川大地震让国人悲痛,世界震惊。此次地震牵动了众多国人的心,涌起了慈善捐赠潮。本文列举了企业和个人向地震灾区捐赠税前扣除的政策依据、特定条件,并举例予以分析。
A strong earthquake struck in Wenehuan County, Sichuan Province on May 12, 2008, which has shaked Chinese＇s hearts deeply and has astonished the world. Donations to the earthquake-striken area flow in continuously. This paper il-luminates the policy basis and special conditions for pre-tax deduction of donations to earthqnake-striken area by some examples.
出处
《涉外税务》
CSSCI
北大核心
2008年第7期75-77,共3页
International Taxation In China
关键词
企业
个人
捐赠
税前扣除
Enterprise Individual Donation Pre-tax deduction
