浅谈公益性捐赠支出

浅谈公益性捐赠支出 作者:李延勇 ,一,正常分录 借:营业外支出 贷:银行存款 ,二,异常分录 ,三,涉税问 ,四,会计规定 《中华人民共和国公益事业捐赠法》第三条指出:公益事业是指非营业的下列事项: 1、救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动。 2、教育、科学、文化、卫生、体育事业, 3、环境保护、社会公共设施建设, 4、促进社会发展和进步的其他社会公共和福利事业。 ,五,税收规定 《企业所得税法实施条例》第51条规定:公益性捐赠～是指企业通过公益性社会团体或者县级以上人民政府及其部分～用于《中华人民共和国公益事业捐赠法》规定的公益事业的捐赠。 《中华人民共和国公益事业捐赠法》第三条指出～公益to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head 事业是指非营利的下列事项: 1、救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动, 2、教育、科学、文化、卫生、体育事业 3、环境保护、社会公共设施建设 4、促进社会发展和进步的其他社会公共和福利事业。 《中华人民共和国公益事业捐赠法》第10条指出:公益性社会团体是指依法成立的～以发展公益事业宗旨的基金会、慈善组织等社会团体。 企业所得税法第52条规定:公益性社会团体～是指同时符合下列条件的基金会、慈善组织等社会团体: 1、依法登记～具有法人资格 2、以发展公益事业为宗旨～且不以营利为目的 3、全部资产及其增值为该法人所有 4、收益和营运结余主要用于符合该法人设立目的的事业 5、终止后的剩余财产不归属任何个人或者营利组织 6、不经营与其设立目的无关的业务 7、有健全的财务会计 8、捐赠者不以任何形式参与社会团体财产的分配 9、国务院财政、税务主管部门会同国务院民政部门等登记管理部门规定的其他条件。 《企业所得税法》第9条及《企业所得税法实施条例》to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head 第53条规定:企业发生的公益性捐赠支出～在年度利润总额12%以内的部分～准予在计算应纳税所得额时扣除。年度利润总额～是指企业依照国家统一会计制度规定计算的年度会计利润。 《财政部 海关总署 国家税务总局关于支持汶川地震灾后恢复重建有关税收政策问题的通知》,财税【2008】第104号,规定:自2008年5月12日起～受灾地区企业通过公益性社会团体、县级以上人民政府及其部门取得的抗震救灾和灾后恢复重建款项和物资～以及税收法律、法规和本通知规定的减免税金及附加收入～免征企业所得税。 《国家税务总局关于企业所得税执行中若干税务处理问题的通知》(国税函[2009]202号) 三、关于特定事项捐赠的税前扣除问题 企业发生为汶川地震灾后重建、举办北京奥运会和上海世博会等特定事项的捐赠～按照《财政部 海关总署 国家税务总局关于支持汶川地震灾后恢复重建有关税收政策问题的通知》,财税„2008?104号,、《财政部 国家税务总局 海关总署关于29届奥运会税收政策问题的通知》,财税„2003?10号,、《财政部 国家税务总局关于2010年上海世博会有关税收政策问题的通知》,财税„2005?180号,等相关规定～可以据实全额扣除。企业发生的其他捐赠～应按《企业所得to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head 税法》第九条及《实施条例》第五十一、五十二、五十三条的规定计算扣除。 《财政部 国家税务总局关于公益救济性捐赠税前扣除政策及相关管理问题的通知》(财税[2007]6号)特别指出:“具有捐赠税前扣除资格的非营利的公益性社会团体、基金会和县及县以上人民政府及其组成部门在接受捐赠办理转赠时～应按照财务隶属关系 分别使用由中央或省级财政部门统一印制的公益救济性捐赠票据～并加盖接受捐赠或转赠单位的财务专用印章”。 公益捐赠注意事项: 1、对于捐赠的内部授权。《财政部关于加强企业对外捐赠财务管理的通知》,财企[2003]95号,:“企业对外捐赠～应当由经办部门和人员提出捐赠～捐赠报告应当包括以下内容:捐赠事由、捐赠对象、捐赠途径、捐赠方式、捐赠责任人、捐赠财产构成及其数额以及捐赠财产交接程序。企业财务部门应当对捐赠进行审核～并就捐赠支出对企业财务状况和经营成果的影响进行～提出审核意见后～按照企业内容管理制度提交企业董事会或者经理,厂长,办公会审议决定。 to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head 2、关于捐赠的标的物。《财政部关于加强对外捐赠管理的通知》,财企[2003]95号,指出:“企业可以用于对外捐赠的财产包括现金、库存商品和其他物资。企业生产经营需用的主要固定资产、持有的股权和债权、国家特准储备物资、国家财政拨款、受托代管财产、已设置担保特权的财产、权属关系不清的财产、或者变质、残损、过期报废的商品物资、不得用于对外捐赠。” 3、捐赠商品价值的确定。部分企业以自产的产品对外捐赠～存在虚高报价的情况～是一种不道德的行为～但与税收密切相关。对此项行为按照公允价值优先的原则～如果能够取得可以事后反复验证的公允价值～应该按照实际的经济利益流入为基础确认销项税额。 to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head