常見問題

我單位和員工個人發(fā)生符合條件的捐贈，全額扣除時，應(yīng)納稅所得額不足以扣除，超過部分是否可以結(jié)轉(zhuǎn)？

發(fā)布時間 : 2020-03-06 14:35:34

答：企業(yè)所得稅方面，企業(yè)發(fā)生的符合條件的捐贈支出，在計算應(yīng)納稅所得額時已全額扣除，不存在不足扣除問題。如果出現(xiàn)虧損的，可以按照規(guī)定虧損正常結(jié)轉(zhuǎn)。個人所得稅方面，在現(xiàn)行個人所得稅法政策體系框架下，尚無結(jié)轉(zhuǎn)以后年度扣除的相關(guān)規(guī)定。因此，個人捐贈是不可以結(jié)轉(zhuǎn)以后年度扣除的。

上一篇：創(chuàng)富港的辦公室和會議室可以通過哪些渠道預(yù)訂？下一篇：企業(yè)因疫情防控需要安排員工加班的，加班工資如何計算？

00:00 / 00:00

加載中...

預(yù)約參觀

我們團隊將預(yù)約您方便的時間，前來參觀辦公空間

+86

+852

<button class="appointmentSubmitBtn" id="appointmentSubmitBtn">提交</button></p> </div> </div> </div> </div> <div class="ijzodfl" id="appointmentEntrance"> <div id="53h5d6y" class="appointmentBtn1 wpaappointmentEntranceContent base_display_none"> <a class="wpaappointmentEntranceContent_btn_left" href="tel:400 6768 138" >電話咨詢</a> </div> </div> <script> document.getElementById('guest').onclick = function (e) { // 方法 fyjGuestSdk.open() } document.getElementById('guests').onclick = function (e) { // 方法 fyjGuestSdk.open() } </script> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?dfa5ab4fc1cfa73924d52b909d0af7b2"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script> <script> // 點擊客服按鈕openPopup function openPopup(url) { console.log(url); window.open(url, "popupWindow", "width=720,height=800"); } if (window.location.href.indexOf('4000034168') > -1){ console.log('400性能') const aegis = new Aegis({ id: 'EPLORcrq7Jl9rkOvkl', // 應(yīng)用ID，即上報ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時候開啟 pv 計算 }); }else{ const aegis = new Aegis({ id: 'QVPZ9iJEaJkdk6GPX5', // 應(yīng)用ID，即上報ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時候開啟 pv 計算 }); } $('.go_top_btn').on('click',function(){ console.log('點擊返回頂部') var speed = -100; var timer = null; var scrollTop = window.pageYOffset //用于FF || document.documentElement.scrollTop || document.body.scrollTop || 0; timer = setInterval(function () { if (scrollTop <= 0) { clearInterval(timer); } scrollTop += speed; if (document.documentElement.scrollTop) { document.documentElement.scrollTop = scrollTop; }else if (document.body.scrollTop) { document.body.scrollTop = scrollTop; } }, 20); }) let date = new Date() let hour = date.getHours() let currentDay = date.getDay() console.log('hour',hour) // console.log('date',date.getDay()) &¤tDay != 0 $(window).scroll(function (){ if ($(window).scrollTop() > 1070){ $('.go_top_btn').show() }else{ $('.go_top_btn').hide() } }) $('#closeAppoint').on('click',function(){ $('#appointment1').hide() $('.appointmentSubmit').hide() $('#appointmentEntrance').show() $('body').css({ "overflow": "auto", }); }) $('input').on('click', function () { var target = this; setTimeout(function () { target.scrollIntoView(true); },100); }); /* $(".right_tab_item12").mouseover(function(){ /* $('.kefuzhushou').addClass("kefu_display") }) $(".right_tab_item11").mouseover(function(){ $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.right_tab_item13').on('click',function(){ console.log('ddddddd') // $('.fore_QQ').addClass("kefu_display") $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.kefuzhushou').on('click',function(){ console.log('aa') $('.kefuzhushou').addClass("kefu_display") })*/ /* $('.right_tab_item13').mouseover(function(){ console.log('dd') $('.kefuzhushou').removeClass("kefu_display") $('.fore_QQ').removeClass("kefu_display") }) $('.right_tab_item13').mouseout(function(){ console.log('cc') $('.kefuzhushou').addClass("kefu_display") })*/ </script>       <div style='display:none;'><a >網(wǎng)站對話</a></div> <script type="text/javascript"> var _gaq = _gaq || []; _gaq.push(['_setAccount', 'UA-45926700-46']); _gaq.push(['_trackPageview']); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); </script> <div style='display:none;'><a >live chat</a></div> <script src="/assets/home/js/app/swiper.min.js"></script> <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://quoracommunity.com/" title="三上亚悠在线精品一区二区">三上亚悠在线精品一区二区</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="xc0a3" class="pl_css_ganrao" style="display: none;"><mark id="xc0a3"></mark><span id="xc0a3"></span><label id="xc0a3"></label><span id="xc0a3"></span><ul id="xc0a3"><tt id="xc0a3"><listing id="xc0a3"><label id="xc0a3"></label></listing></tt></ul><td id="xc0a3"></td><ul id="xc0a3"><nobr id="xc0a3"><listing id="xc0a3"><label id="xc0a3"></label></listing></nobr></ul><tt id="xc0a3"></tt><s id="xc0a3"></s><legend id="xc0a3"></legend><ol id="xc0a3"></ol><dd id="xc0a3"></dd><output id="xc0a3"><label id="xc0a3"><i id="xc0a3"><tbody id="xc0a3"></tbody></i></label></output><delect id="xc0a3"></delect><delect id="xc0a3"><ul id="xc0a3"><menu id="xc0a3"><listing id="xc0a3"></listing></menu></ul></delect><abbr id="xc0a3"><i id="xc0a3"><thead id="xc0a3"></thead></i></abbr><big id="xc0a3"><acronym id="xc0a3"><optgroup id="xc0a3"></optgroup></acronym></big><ul id="xc0a3"><nobr id="xc0a3"><noscript id="xc0a3"><label id="xc0a3"></label></noscript></nobr></ul><delect id="xc0a3"></delect><nobr id="xc0a3"></nobr><noscript id="xc0a3"><label id="xc0a3"><td id="xc0a3"><dd id="xc0a3"></dd></td></label></noscript><label id="xc0a3"></label><nobr id="xc0a3"></nobr><legend id="xc0a3"></legend><ol id="xc0a3"></ol><em id="xc0a3"><label id="xc0a3"></label></em><delect id="xc0a3"><track id="xc0a3"></track></delect><small id="xc0a3"><small id="xc0a3"><cite id="xc0a3"><span id="xc0a3"></span></cite></small></small><ul id="xc0a3"><nobr id="xc0a3"></nobr></ul><acronym id="xc0a3"><optgroup id="xc0a3"><label id="xc0a3"><dl id="xc0a3"></dl></label></optgroup></acronym><listing id="xc0a3"></listing><big id="xc0a3"><mark id="xc0a3"></mark></big><ol id="xc0a3"><dd id="xc0a3"><delect id="xc0a3"><track id="xc0a3"></track></delect></dd></ol><em id="xc0a3"></em><mark id="xc0a3"><output id="xc0a3"></output></mark><noscript id="xc0a3"></noscript><abbr id="xc0a3"></abbr><acronym id="xc0a3"><em id="xc0a3"><cite id="xc0a3"></cite></em></acronym><output id="xc0a3"><track id="xc0a3"></track></output><ul id="xc0a3"></ul><td id="xc0a3"><mark id="xc0a3"><output id="xc0a3"></output></mark></td><ul id="xc0a3"><menu id="xc0a3"><listing id="xc0a3"><label id="xc0a3"></label></listing></menu></ul><sup id="xc0a3"><acronym id="xc0a3"><small id="xc0a3"></small></acronym></sup><thead id="xc0a3"><legend id="xc0a3"></legend></thead><track id="xc0a3"><menu id="xc0a3"><listing id="xc0a3"></listing></menu></track><address id="xc0a3"></address><mark id="xc0a3"><em id="xc0a3"></em></mark><span id="xc0a3"><delect id="xc0a3"><track id="xc0a3"><nobr id="xc0a3"></nobr></track></delect></span><track id="xc0a3"><nobr id="xc0a3"></nobr></track><noscript id="xc0a3"></noscript></div> </html> <style scoped> #live800icon{ position: absolute; right: 56px; top: 0; max-width: unset; } .guest-sidebar{ top: 63% !important; right: 65px !important; } .wpaappointmentEntranceContent{ height: 100%; padding: 60px 30px; box-sizing: border-box; display: flex; justify-content: center; } a:hover{ color: unset; } a{ color: black; } </style>

常見問題

我單位和員工個人發(fā)生符合條件的捐贈，全額扣除時，應(yīng)納稅所得額不足以扣除，超過部分是否可以結(jié)轉(zhuǎn)？

我單位和員工個人發(fā)生符合條件的捐贈，全額扣除時，應(yīng)納稅所得額不足以扣除，超過部分是否可以結(jié)轉(zhuǎn)？