企业所得税公益性捐赠扣除限额及计算方法.pdfVIP

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企业所得税公益性捐赠扣除限额及计算方法.pdf

Topic2:Corporateincome

tax

Special

trainingfor

newtestsites

1.Publicwelfare

donation

[Exercise·Single-choicequestion]CompanyAstotalannualprofitin2016was3million

yuan,anditspublicwelfaredonationexpenditureinDecemberofthatyearwas500,000yuan.

Thetotalannualprofitin2017was5millionyuan,andthepublicwelfaredonationexpen

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