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一、依据国务院发布的《社会团体登记管理条例》(国务院令第250号)和《基金会管理条例》(国务院令第400号)的规定,经民政部门批准成立的非营利的公益性社会团体和基金会,凡符合有关规定条件,并经财政税务部门确认后,纳税人通过其用于公益救济性的捐赠,可按现行税收法律法规及相关政策规定,准予在计算缴纳企业和个人所得税时在所得税税前扣除。
I. According to the Regulations on the Administration of Registration of Social Organizations (State Council Decree No.250) issued by the State Council and the Regulations of the Foundation Management (Decree No. 400 of the State Council), non-profit public welfare social organizations established with the approval of the Ministry of Civil Affairs And foundations, who meet the relevant provisions of the conditions, and confirmed by the Finance and Taxation Department, the taxpayers through their donations for the relief of public welfare, according to the current tax laws and regulations and relevant policies and regulations, to allow the calculation of corporate and personal income tax Deducted before income tax.