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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.   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。
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