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Announcement of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development on the Policies Concerning the Deduction of Donations Made by Enterprises for Poverty Alleviation before the Payment of Enterprise Income Tax [Effective]
财政部、税务总局、国务院扶贫办关于企业扶贫捐赠所得税税前扣除政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development on the Policies Concerning the Deduction of Donations Made by Enterprises for Poverty Alleviation before the Payment of Enterprise Income Tax 

财政部、税务总局、国务院扶贫办关于企业扶贫捐赠所得税税前扣除政策的公告

(Announcement No. 49 [2019] of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development) (财政部、税务总局、国务院扶贫办公告2019年第49号)

For the purpose of supporting poverty alleviation campaign, the policies concerning the deduction of expenditures of donations made by enterprises for poverty alleviation before the payment of enterprise income tax are hereby announced as follows: 为支持脱贫攻坚,现就企业扶贫捐赠支出的所得税税前扣除政策公告如下:
I. From January 1, 2019, to December 31, 2022, the expenditures of donations made by enterprises through public welfare social organizations, or the people's governments at or above the county level and their component departments and institutions directly under them for poverty alleviation in target areas of poverty alleviation are allowed to be deducted to the extent of the amounts actually incurred in the calculation of the taxable income of enterprise income tax. Where a target area of poverty alleviation gets rid of poverty during the period of the policy implementation, it may continue to be governed by the aforesaid policy. 谁敢欺负我的人  一、自2019年1月1日至2022年12月31日,企业通过公益性社会组织或者县级(含县级)以上人民政府及其组成部门和直属机构,用于目标脱贫地区的扶贫捐赠支出,准予在计算企业所得税应纳税所得额时据实扣除。在政策执行期限内,目标脱贫地区实现脱贫的,可继续适用上述政策。
“Target areas of poverty alleviation” shall include 832 counties that are key targets of national poverty alleviation and development work, contiguous areas and counties of extreme poverty (six counties and one city in Aksu, Xinjiang shall enjoy the policies for areas) and registered poor villages. “目标脱贫地区”包括832个国家扶贫开发工作重点县、集中连片特困地区县(新疆阿克苏地区6县1市享受片区政策)和建档立卡贫困村。
II. Where expenditures of donations for poverty alleviation and expenditures of other public welfare donations are incurred by an enterprise at the same time, the expenditures of donations for poverty alleviation that meet the aforesaid conditions shall not be included in the calculation of the annual deduction limit for public welfare donation expenditures.   二、企业同时发生扶贫捐赠支出和其他公益性捐赠支出,在计算公益性捐赠支出年度扣除限额时,符合上述条件的扶贫捐赠支出不计算在内。
III. Of the expenditures of donations for poverty alleviation that are incurred by enterprises during the period from January 1, 2015, to December 31, 2018, and comply with the aforesaid conditions, the portion that has not been deducted in the calculation of the amount of taxable income of enterprise income tax may be subject to the aforesaid enterprise income tax policies.   三、企业在2015年1月1日至2018年12月31日期间已发生的符合上述条件的扶贫捐赠支出,尚未在计算企业所得税应纳税所得额时扣除的部分,可执行上述企业所得税政策。
 特此公告。
Ministry of Finance 财政部
State Taxation Administration 税务总局
State Council Leading Group Office of Poverty Alleviation and Development 国务院扶贫办
April 2, 2019聊五分钱的天吗 2019年4月2日
     
     
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【法宝引证码】        北大法宝en.pkulaw.cn
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