企业捐赠税收优惠研究（Study on tax preference of enterprise donation）.docVIP

企业捐赠税收优惠研究（Study on tax preference of enterprise donation） Study on tax preference of enterprise donation Study on tax preference of enterprise donation 2008-12-20 15:15:20 A news - Guangzhou daily, March 13, 2006: This is the two group haunting data: last year Chinese charity list of the top 136 philanthropists total donation to 1 billion yuan, while the 2000 to 2004 American Bill 8226; Gatess charitable donations reached $10 billion 85 million; China charitable donations only 15% from the rich, 99% enterprises have never participated in any donation activities! What is the reason for the Chinese rich people become stingy? A notice in June 2006, the Ministry of Finance and the State Administration of Taxation issued the notice on the China Education Development Foundation donated income tax policy issues, the notice said: to support the development of Chinas social welfare undertakings, approved by the State Council, the taxpayer to Chinese Education Development Foundation donated an income tax deduction notice as follows: for enterprises, institutions and social organizations and individuals and other social forces, through the China education development foundation for public welfare relief donations, to the payment of corporate income tax and personal income tax deduction in full. What is the current preferential tax policy for enterprise donations in China? Why should we give the enterprise such a discount? What are the factors to consider? Where should the preferential tax system for enterprise donation go? This article will expand along this line of thought. I. current regulations 1. regulations of our country In our country, there are three types of deductions for enterprise contributions in calculating taxable income, such as 3%, 10% and full. Provisional Regulations on enterprise income tax sixth and seventh rules, corporate taxable income, for public welfare or relief donations, the amount of tax payable within 3%, income may be deducted in the annual de