企业进行公益性捐赠,如果捐赠方式、内容、对象、捐赠企业规模、捐赠凭证和减免税程序把握不当,则有可能带来纳税损失。因此,企业进行公益性捐赠前要作周密的筹划才能节约税务成本。一、企业公益性捐赠具体筹划(一)一般企业具体而言:(1)捐赠方式。对于公益性捐赠企业可选择的方式主要有3种:直接捐赠,企业直接将财物捐赠给受赠人;间接捐赠, If a company conducts public welfare donations, if the donation methods, contents, targets, the scale of the donated enterprises, donation vouchers and tax relief procedures are not properly handled, the tax losses may be brought. Therefore, companies need to make careful planning before the public welfare donation to save tax costs. First, the specific planning of corporate public welfare donations (a) general business Specifically: (1) donation. There are mainly three kinds of ways for public welfare donation enterprises to choose from: direct donation, direct donation of property by the enterprise to the beneficiary, indirect donation,