急用 谁能帮我翻译下 谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/15 21:16:10
公益性捐赠是企业履行社会责任的形式之一,企业公益性捐赠的税前扣除实际上反映了国家对企业履行社会责任的肯定。原企业所得税制度下内外资企业税负不公的突出表现之一为税前扣除的差异,以公益性捐赠为例,内资企业有扣除限额的规定,而对外资企业并无明确限制。《企业所得税法》的颁布,在公益性捐赠支出扣除方面对原有制度进行了改革。本文以《企业所得税法》第9条规定为基础,对公益性捐赠的理论与实务问题进行了研究。文章通过分析公益、救济性捐赠所得税减免政策,对我国税法规定的公益、救济性捐赠所得税前扣除比例存在的不足,提出改进意见和建议。

Charitable donations enterprises to fulfill their social responsibilities in the form of corporate charitable donations of pre-tax deductions actually reflects the state enterprises to fulfill their social responsibility affirmed. The corporate income tax system unfair tax burden of foreign-funded enterprises in the performance of one of the prominent pre-tax deduction for the difference in donations to public welfare as an example, domestic enterprises are deducted from the limit, and there is no clear limit on foreign-funded enterprises. "Enterprise Income Tax Law," enacted in donations for public welfare expenditures deducted in the original system reform. In this paper, "Enterprise Income Tax Law" Article 9 is based on charitable donations to the theory and practical problems were studied. Through analysis of public welfare, relief donation of income tax relief policy, China's tax law provides for the public welfare, relief and donations before income tax