为了鼓励全社会关心和支持公益和慈善事业,我国税法借鉴国际上的通行做法,规定纳税人发生的公益、救济性捐赠允许在所得税税前扣除。同时,税法对政策的具体适用作出了一些限制,以防止这一优惠政策被滥用,比如对于捐赠的途径、形式和扣除限额的限制等。而其中对税前扣除限额的限 In order to encourage the whole society to care for and support public welfare and philanthropic undertakings, our country’s tax law draws on the common international practice and stipulates that taxpayers should pay public benefits. Relief donations are allowed to be deducted before income tax. At the same time, the tax law has made some restrictions on the specific application of the policy to prevent abuse of this preferential policy, such as the ways and forms of donation and the deduction of the quotas. Which the tax deduction before the limit