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                免稅政策

                1.根據《中華人民共和國個人所得稅法》及其實施條例的有關規定,對個人用于公益救濟性的捐贈,在申報應納稅所得額30%以內的部分,準予在計算個人所得稅時實行稅前扣除。


                2.根據《中華人民共和國企業所得稅法》規定:企業發生的公益性捐贈支出,在年度利潤總額的12%以內的部分,準予在計算應納稅所得額時扣除。

             


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