Article 51 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that public welfare donation refers to the donation of enterprises to public welfare undertakings through public welfare social organizations or people's governments at or above the county level and their departments for the purposes of the Regulations of the Law on Donation of Public Welfare Undertakings of China. Article 53. It is clear that the public welfare donation expenditure incurred by an enterprise shall not exceed 12% of the total annual profit and shall be deducted. The total annual profit refers to the annual accounting profit calculated by an enterprise according to the rules of the unified national accounting system.
实务中，企业发作公益性捐赠支出，如何按税法规则税前扣除？本文总结“五要点”法，以便当大家精确了解和把握。
In practice, how can enterprises deduct public welfare donation expenditure before tax according to the rules of tax law? This paper summarizes the "Five Points" method, so that we can accurately understand and grasp it.
受赠单位要分清
The donated units should be distinguished
1、受赠单位必需是县级以上人民政府及其部门和直属机构。假如受赠单位是乡级人民政府或街道办事处，则不能税前扣除。
1. The donated unit must be the people's government at or above the county level, its departments and directly affiliated institutions. If the donated unit is a township people's government or a subdistrict office, it can not be deducted before tax.
2、向公益性社会团体发作的公益性捐赠支出，必需是企业所得税汇算清缴所属年度，且受赠单位是在财政、税务、民政等部门结合发布的名单上。反之，不能税前扣除。
2. The public donation expenditure incurred to the public welfare social organizations must be the year in which the enterprise's income tax is remitted and paid, and the donated units are on the list jointly issued by the departments of finance, taxation and civil affairs. On the contrary, it can not be deducted before tax.
获得票据要合法
Obtain bills legally
不能用行政事业单位结算票据税前扣除，而应提供省级以上（含省级）财政部门印制并加盖承受捐赠单位印章的公益性捐赠票据，或加盖承受捐赠单位印章的《非税收入普通缴款书》收据联，作为法定扣除凭证。
Instead of using administrative institutions to settle bills for pre-tax deduction, the financial departments at or above the provincial level (including the provincial level) should provide public welfare donation bills printed and stamped with the seal of the donating unit, or the receipt couplet of the General Payment Letter of Non-tax Income stamped by the donating unit, as the legal deduction vouchers.
捐赠跨期要分摊
Donations should be shared over time
实务中，有的企业发作一次性公益捐赠数额大且跨期时间长，应按权责发作制准绳，分摊计入当期停业外支出。如甲公司为获得政府投资的城市体育公园冠名权，2015年1月，以银行存款向市慈悲总会（在市财政、税务与民政部门共同发布的名单上）捐赠800万元。按合同商定，甲公司获得冠名权期限5年，自2015年1月1日2019年12月31日。受赠单位开具捐赠专用收据800万元。2015年应分摊计入“停业外支出”金额=800÷5=160（万元）。
In practice, some enterprises have a large amount of one-off public welfare donations and a long time span, which should be allocated to the current out-of-business expenditure according to the criteria of power-responsibility system. For example, in January 2015, Company A donated 8 million yuan from bank deposits to the Municipal Mercy Association (on the list jointly issued by the Municipal Finance, Taxation and Civil Affairs Departments) in order to obtain the naming rights of the city sports parks invested by the government. According to the agreement of the contract, the term of naming right of Company A is five years, from January 1, 2015 to December 31, 2019. The recipient unit issued a special receipt for donation of 8 million yuan. In 2015, the amount of "out-of-business expenditure" should be assessed at 800_5 = 160 million yuan.
直接捐赠要调整
Direct donation needs to be adjusted
于政府帮扶解困的定向性，企业依据政府及相关部门扶贫方案，直接向贫穷村、农户、城市生活艰难的居民、乡村小学和特困学生等捐赠。固然这种行为具有公益性，但不契合税法规则的公益性捐赠要件，因而，企业发作的直接捐赠支出，要征税调增。
According to the government's poverty alleviation program, enterprises directly donate to poor villages, farmers, urban residents, rural elementary schools and students with special difficulties. Although this kind of behavior is public welfare, it does not conform to the requirements of public welfare donation under the tax law. Therefore, direct donation expenditure incurred by enterprises should be increased by taxation.
利润不实要重算
If the profit is not true, it must be recalculated
实务中，企业先按自行编制的年度“利润表”预申报企业所得税，然后延聘会计师事务所停止会计报表审计。如在审计中发现被审计单位会计核算过失，计算利润不实，要对会计报表调整。在肯定公益性捐赠税前扣除限额时，其计算根据应以调整后的利润总额。
In practice, the enterprise first declares the enterprise income tax in advance according to the annual "profit statement" compiled by itself, and then delays the appointment of accounting firms to stop auditing the accounting statements. If the auditee's accounting negligence is found in the audit and the profit is not true, the accounting statements should be adjusted. When affirming the deduction limit of public welfare donation before tax, the calculation shall be based on the adjusted total profit.
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