yabo手机版

财政部 税务总局 民政部yabo手机版公益性捐赠税前扣除有关事项的公告

发布时间: 2020年05月26日 来源:yabo手机版_yabo手机版登陆 广东省税务局 浏览次数: - T浏览字号:

  weiguancheluoshi《zhonghuarenmingongheguoqiyesuodeshuifa》jiqishishitiaoli、《zhonghuarenmingongheguogerensuodeshuifa》jiqishishitiaoli,xianjiugongyixingjuanzengshuiqiankouchuyouguanshixianggonggaoruxia:

  yi、qiyehuogerentongguogongyixingshehuiyaboshoujiban、xianjiyishangrenminzhengfujiqibumendengguojiajiguan,yongyufuhefalvguidingdegongyicishanshiyejuanzengzhichu,zhunyuanshuifaguidingzaijisuanyingnashuisuodeeshikouchu。

  er、bengonggaodiyitiaosuochenggongyicishanshiye,yingdangfuhe《zhonghuarenmingongheguogongyishiyejuanzengfa》disantiaoduigongyishiyefanweideguidinghuozhe《zhonghuarenmingongheguocishanfa》disantiaoduicishanhuodongfanweideguiding。

yabo手机版  san、bengonggaodiyitiaosuochenggongyixingshehuiyaboshoujiban,baokuoyifashelihuodengjibinganguidingtiaojianhechengxuqudegongyixingjuanzengshuiqiankouchuzigedecishanyaboshoujiban、qitashehuiyaboshoujibanhequnzhongtuanti。gongyixingqunzhongtuantidegongyixingjuanzengshuiqiankouchuzigequerenjiguanlianzhaoxianxingguidingzhixing。yifadengjidecishanyaboshoujibanheqitashehuiyaboshoujibandegongyixingjuanzengshuiqiankouchuzigequerenjiguanlianbengonggaozhixing。

  si、zaiminzhengbumenyifadengjidecishanyaboshoujibanheqitashehuiyaboshoujiban(yixiatongchengshehuiyaboshoujiban),qudegongyixingjuanzengshuiqiankouchuzigeyingdangtongshifuheyixiaguiding:

  (yi)fuheqiyesuodeshuifashishitiaolidiwushiertiaodiyixiangdaodibaxiangguidingdetiaojian。

yabo手机版  (er)meinianyingdangzai3yue31riqiananyaoqiuxiangdengjiguanlijiguanbaosongjingshenjideshangnianduzhuanxiangxinxibaogao。baogaoyingdangbaokuocaiwushouzhihezichanfuzhaizongtiqingkuang、yaboshoujibanmujuanhejieshoujuanzengqingkuang、gongyicishanshiyezhichujiguanlifeiyongqingkuang(baokuobentiaodisanxiang、disixiangguidingdebiliqingkuang)dengneirong。

  shouciquerengongyixingjuanzengshuiqiankouchuzigede,yingdangbaosongjingshenjideqianlianggeniandudezhuanxiangxinxibaogao。

yabo手机版  (san)juyougongkaimujuanzigedeshehuiyaboshoujiban,qianliangniandumeinianyongyugongyicishanshiyedezhichuzhanshangnianzongshourudebilijunbudediyu70%。jisuangaizhichubilishi,keyiyongqiansannianshourupingjunshudaitishangnianzongshouru。

  bujuyougongkaimujuanzigedeshehuiyaboshoujiban,qianliangniandumeinianyongyugongyicishanshiyedezhichuzhanshangnianmojingzichandebilijunbudediyu8%。jisuangaibilishi,keyiyongqiansanniannianmojingzichanpingjunshudaitishangnianmojingzichan。

  (si)juyougongkaimujuanzigedeshehuiyaboshoujiban,qianliangniandumeinianzhichudeguanlifeiyongzhandangnianzongzhichudebilijunbudegaoyu10%。

  bujuyougongkaimujuanzigedeshehuiyaboshoujiban,qianliangnianmeinianzhichudeguanlifeiyongzhandangnianzongzhichudebilijunbudegaoyu12%。

  (wu)juyoufeiyingliyaboshoujibanmianshuizige,qiemianshuizigezaiyouxiaoqinei。

yabo手机版  (liu)qianliangnianduweishoudaodengjiguanlijiguanxingzhengchufa(jinggaochuwai)。

  (qi)qianliangnianduweibeidengjiguanlijiguanlieruyanzhongweifashixinmingdan。

yabo手机版  (ba)shehuiyaboshoujibanpinggudengjiwei3ayishang(han3a)qiegaipinggujieguozaiquerengongyixingjuanzengshuiqiankouchuzigeshirengzaiyouxiaoqinei。

  gongyicishanshiyezhichu、guanlifeiyonghezongshourudebiaozhunhefanwei,anzhao《minzhengbu caizhengbu guojiashuiwuzongjuyaboshoujibanyinfa〈yaboshoujibancishanyaboshoujibanyaboshoujibancishanhuodongnianduzhichuheguanlifeiyongdeguiding〉detongzhi》(minfa〔2016〕189hao)yaboshoujibancishanhuodongzhichu、guanlifeiyongheshangnianzongshourudeyouguanguidingzhixing。

yabo手机版  anzhao《zhonghuarenmingongheguocishanfa》xinshelihuoxinrendingdecishanyaboshoujiban,zaiqiqudefeiyingliyaboshoujibanmianshuizigededangnian,zhixuyaofuhebentiaodiyixiang、diliuxiang、diqixiangtiaojianjike。

  wu、gongyixingjuanzengshuiqiankouchuzigedequerenanyixiaguidingzhixing:

  (yi)zaiminzhengbudengjizhucedeshehuiyaboshoujiban,youminzhengbujieheshehuiyaboshoujibangongyihuodongqingkuangherichangjianduguanli、pinggudengqingkuang,duishehuiyaboshoujibandegongyixingjuanzengshuiqiankouchuzigejinxingheshi,tichuchubuyijian。genjuminzhengbuchubuyijian,caizhengbu、shuiwuzongjuheminzhengbuduizhaobengonggaoxiangguanguiding,lianhequedingjuyougongyixingjuanzengshuiqiankouchuzigedeshehuiyaboshoujibanmingdan,bingfabugonggao。

yabo手机版  (er)zaishengjiheshengjiyixiaminzhengbumendengjizhucedeshehuiyaboshoujiban,yousheng、zizhiqu、zhixiashihejihuadanlieshicaizheng、shuiwu、minzhengbumencanzhaobentiaodiyixiangguidingzhixing。

yabo手机版  (san)gongyixingjuanzengshuiqiankouchuzigedequerenduixiangbaokuo:

yabo手机版  1.gongyixingjuanzengshuiqiankouchuzigejiangyudangnianmodaoqidegongyixingshehuiyaboshoujiban;

  2.yibeiquxiaogongyixingjuanzengshuiqiankouchuzigedanyouzhongxinfuhetiaojiandeshehuiyaboshoujiban;

  3.dengjishelihoushangweiqudegongyixingjuanzengshuiqiankouchuzigedeshehuiyaboshoujiban。

  (si)meinianniandiqian,shengjiyishangcaizheng、shuiwu、minzhengbumenanquanxianwanchenggongyixingjuanzengshuiqiankouchuzigedequerenhemingdanfabugongzuo,binganbentiaodisanxiangguidingdebutongshenheduixiang,fenbielieshimingdanjiqigongyixingjuanzengshuiqiankouchuzigeqishishijian。

  liu、gongyixingjuanzengshuiqiankouchuzigezaiquanguofanweineiyouxiao,youxiaoqiweisannian。

yabo手机版  bengonggaodiwutiaodisanxiangguidingdediyizhongqingxing,qigongyixingjuanzengshuiqiankouchuzigezifabumingdangonggaodecinian1yue1riqisuan。bengonggaodiwutiaodisanxiangguidingdedierzhonghedisanzhongqingxing,qigongyixingjuanzengshuiqiankouchuzigezifabugonggaodedangnian1yue1riqisuan。

  qi、gongyixingshehuiyaboshoujibancunzaiyixiaqingxingzhiyide,yingdangquxiaoqigongyixingjuanzengshuiqiankouchuzige:

  (yi)weianbengonggaoguidingshijianheyaoqiuxiangdengjiguanlijiguanbaosongzhuanxiangxinxibaogaode;

  (er)zuijinyigenianduyongyugongyicishanshiyedezhichubufuhebengonggaodisitiaodisanxiangguidingde;

  (san)zuijinyigenianduzhichudeguanlifeiyongbufuhebengonggaodisitiaodisixiangguidingde;

  (si)feiyingliyaboshoujibanmianshuizigedaoqihouchaoguoliugeyueweizhongxinhuoqumianshuizigede;

  (wu)shoudaodengjiguanlijiguanxingzhengchufa(jinggaochuwai)de;

  (liu)beidengjiguanlijiguanlieruyanzhongweifashixinmingdande;

  (qi)shehuiyaboshoujibanpinggudengjidiyu3ahuozhewupinggudengjide。

  ba、gongyixingshehuiyaboshoujibancunzaiyixiaqingxingzhiyide,yingdangquxiaoqigongyixingjuanzengshuiqiankouchuzige,qiequxiaozigededangnianjizhihousangenianduneibudezhongxinquerenzige:

  (yi)weifanguidingjieshoujuanzengde,baokuofujiaduijuanzengrengouchengliyihuibaodetiaojian、yijuanzengweimingcongshiyinglixinghuodong、liyongcishanjuanzengxuanchuanyancaozhipinhuofalvjinzhixuanchuandechanpinheshixiang、jieshoubufuhegongyimudehuoweibeishehuigongdedejuanzengdengqingxing;

yabo手机版  (er)yaboshoujibanweifanyaboshoujibanzhangchengdehuodong,huozhejieshoudejuanzengkuanxiangyongyuyaboshoujibanzhangchengguidingyongtuzhiwaide;

  (san)zaiquedingjuanzengcaichandeyongtuheshouyirenshi,zhidingtedingshouyiren,qiegaishouyirenyujuanzengrenhuogongyixingshehuiyaboshoujibanguanlirenyuancunzaimingxianliyiguanxide。

yabo手机版  jiu、gongyixingshehuiyaboshoujibancunzaiyixiaqingxingzhiyide,yingdangquxiaoqigongyixingjuanzengshuiqiankouchuzigeqiebudezhongxinquerenzige:

  (yi)congshifeifazhengzhihuodongde;

  (er)congshi、zizhuweihaiguojiaanquanhuozheshehuigonggongliyihuodongde。

  shi、duiyingdangquxiaogongyixingjuanzengshuiqiankouchuzigedegongyixingshehuiyaboshoujiban,youshengjiyishangcaizheng、shuiwu、minzhengbumenheshixiangguanxinxihou,anquanxianjishixiangshehuifabuquxiaozigemingdangonggao。zifabugonggaodeciyueqi,xiangguangongyixingshehuiyaboshoujibanbuzaijuyougongyixingjuanzengshuiqiankouchuzige。

yabo手机版  shiyi、gongyixingshehuiyaboshoujiban、xianjiyishangrenminzhengfujiqibumendengguojiajiguanzaijieshoujuanzengshi,yingdanganzhaoxingzhengguanlijicifenbieshiyongyoucaizhengbuhuosheng、zizhiqu、zhixiashicaizhengbumenjian(yin)zhidegongyishiyejuanzengpiaoju,bingjiagaibendanweideyinzhang。

  qiyehuogerenjiangfuhetiaojiandegongyixingjuanzengzhichujinxingshuiqiankouchu,yingdangliucunxiangguanpiaojubeicha。

  shier、gongyixingshehuiyaboshoujibandengjichenglishidezhucezijinjuanzengren,zaigaigongyixingshehuiyaboshoujibanshouciqudegongyixingjuanzengshuiqiankouchuzigededangnianjinxingsuodeshuihuisuanqingjiaoshi,keanguidingduiqizhucezijinjuanzengejinxingshuiqiankouchu。

  shisan、chulingyouguidingwai,gongyixingshehuiyaboshoujiban、xianjiyishangrenminzhengfujiqibumendengguojiajiguanzaijieshouqiyehuogerenjuanzengshi,anyixiayuanzequerenjuanzenge:

  (yi)jieshoudehuobixingzichanjuanzeng,yishijishoudaodejinequerenjuanzenge。

yabo手机版  (er)jieshoudefeihuobixingzichanjuanzeng,yiqigongyunjiazhiquerenjuanzenge。juanzengfangzaixianggongyixingshehuiyaboshoujiban、xianjiyishangrenminzhengfujiqibumendengguojiajiguanjuanzengshi,yingdangtigongzhumingjuanzengfeihuobixingzichangongyunjiazhidezhengming;bunengtigongzhengmingde,jieshoujuanzengfangbudexiangqikaijujuanzengpiaoju。

  shisi、weifangbiannashuizhutichaxun,shengjiyishangcaizheng、shuiwu、minzhengbumenyingdangjishizaiguanfangwangzhanshangfabujubeigongyixingjuanzengshuiqiankouchuzigedegongyixingshehuiyaboshoujibanmingdangonggao。

yabo手机版  qiyehuogerenketongguoshangshuqudaochaxunshehuiyaboshoujibangongyixingjuanzengshuiqiankouchuzigejiyouxiaoqi。

  shiwu、bengonggaozi2020nian1yue1riqizhixing。《caizhengbu guojiashuiwuzongju minzhengbuyaboshoujibangongyixingjuanzengshuiqiankouchuyouguanwentidetongzhi》(caishui〔2008〕160hao)、《caizhengbu guojiashuiwuzongju minzhengbuyaboshoujibangongyixingjuanzengshuiqiankouchuyouguanwentidebuchongtongzhi》(caishui〔2010〕45hao)、《caizhengbu guojiashuiwuzongju minzhengbuyaboshoujibangongyixingjuanzengshuiqiankouchuzigequerenshenpiyouguandiaozhengshixiangdetongzhi》(caishui〔2015〕141hao)tongshifeizhi。

  shangweiwancheng2019niandujiyiqianniandushehuiyaboshoujibangongyixingjuanzengshuiqiankouchuzigequerengongzuode,gejicaizheng、shuiwu、minzhengbumenanzhaoyuanzhengceguidingzhixing。2020niandujiyihouniandudegongyixingjuanzengshuiqiankouchuzigedequerenjiguanlianbengonggaoguidingzhixing。

  tecigonggao。

yabo手机版  caizhengbu shuiwuzongju minzhengbu

yabo手机版  2020nian5yue13ri

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