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企业和个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许在计算应纳税所得额时全额扣除

发布时间：2020-06-09 13:57:25

尊敬的纳税人：

根据国家税务总局最新政策规定，企业和个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许在计算应纳税所得额时全额扣除。相关政策内容可点击此处查看：（政策链接地址）。

您可自行判断您是否适用该税收优惠政策。办理指引：符合条件的纳税人可“按期应申报”--“在居民企业（查账征收）企业所得税年度申报”附表《A105070捐赠支出及纳税调整明细表》中填写捐赠支出，点击此处进入

原创文章，转载请注明： 转载自西安工商注册_西安代理记账_西安执照代办_慧企企管

本文链接地址: 企业和个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许在计算应纳税所得额时全额扣除

分享到：

上一篇：医务人员和防疫工作者的临时性工作补助和奖金，免征个人所得税

下一篇：企业和个人直接向承担疫情防治任务的医院捐赠用于应对新型冠状病毒感染的肺炎疫情的物品，允许在计算应纳税所得额时全额扣除相

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