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国家规定,企业所得税纳税人用于公益性、救济性的捐赠,在年度应纳税所得额3％以內的部分,准予扣除。个人将其所得通过中国境內的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的损赠,其捐赠额未超过应纳税所得额30％的部分,在缴纳个人所得税时,捐款额可以在应纳税额中扣除。企业、事业单位、社会团体和个人等社会力量,通过非营利的社会团体和国家机关向红十字事业的捐赠,在计算缴纳企业所得税和个人所得税时准予全额扣除。据统计,1999年下半年,南京市
State regulations, corporate income taxpayers for public welfare, relief donations in the annual taxable income of less than 3%, allowed to be deducted. Individuals who pass their income through social organizations in China, state organs to education and other public welfare undertakings and those who suffer serious natural disaster and impoverished areas, whose donations do not exceed 30% of the taxable income, Income tax, donations can be tax deducted. Social forces such as enterprises, public institutions, social groups and individuals shall be allowed to deduct the full amount of income tax and personal income tax when they donate money to the Red Cross Society through non-profit social organizations and state organs. According to statistics, the second half of 1999, Nanjing