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财政部 税务总局yabo下载公益慈善事业捐赠个人所得税政策的公告
  • 2021-07-01 10:13
  • 来源:yabo下载 财政部
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  • yabo下载  CAIZHENGBU SHUIWUZONGJUGONGGAO2019NIANDI99HAO


    yabo下载  WEIGUANCHELUOSHI《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》JIQISHISHITIAOLIYOUGUANGUIDING,XIANJIANGGONGYICISHANSHIYEJUANZENGYOUGUANGERENSUODESHUIZHENGCEGONGGAORUXIA:

      YI、GERENTONGGUOZHONGHUARENMINGONGHEGUOJINGNEIGONGYIXINGSHEHUIZUZHI、XIANJIYISHANGRENMINZHENGFUJIQIBUMENDENGGUOJIAJIGUAN,XIANGJIAOYU、FUPIN、JIKUNDENGGONGYICISHANSHIYEDEJUANZENG(YIXIAJIANCHENGGONGYIJUANZENG),FASHENGDEGONGYIJUANZENGZHICHU,KEYIANZHAOGERENSUODESHUIFAYOUGUANGUIDINGZAIJISUANYINGNASHUISUODEESHIKOUCHU。

    yabo下载  QIANKUANSUOCHENGJINGNEIGONGYIXINGSHEHUIZUZHI,BAOKUOYIFASHELIHUODENGJIBINGANGUIDINGTIAOJIANHECHENGXUQUDEGONGYIXINGJUANZENGSHUIQIANKOUCHUZIGEDECISHANZUZHI、QITASHEHUIZUZHIHEQUNZHONGTUANTI。

      ER、GERENFASHENGDEGONGYIJUANZENGZHICHUJINE,ANZHAOYIXIAGUIDINGQUEDING:

    yabo下载  (YI)JUANZENGHUOBIXINGZICHANDE,ANZHAOSHIJIJUANZENGJINEQUEDING;

    yabo下载  (ER)JUANZENGGUQUAN、FANGCHANDE,ANZHAOGERENCHIYOUGUQUAN、FANGCHANDECAICHANYUANZHIQUEDING;

      (SAN)JUANZENGCHUGUQUAN、FANGCHANYIWAIDEQITAFEIHUOBIXINGZICHANDE,ANZHAOFEIHUOBIXINGZICHANDESHICHANGJIAGEQUEDING。

      SAN、JUMINGERENANZHAOYIXIAGUIDINGKOUCHUGONGYIJUANZENGZHICHU:

      (YI)JUMINGERENFASHENGDEGONGYIJUANZENGZHICHUKEYIZAICAICHANZULINSUODE、CAICHANZHUANRANGSUODE、LIXIGUXIHONGLISUODE、OURANSUODE(YIXIATONGCHENGFENLEISUODE)、ZONGHESUODEHUOZHEJINGYINGSUODEZHONGKOUCHU。ZAIDANGQIYIGESUODEXIANGMUKOUCHUBUWANDEGONGYIJUANZENGZHICHU,KEYIANGUIDINGZAIQITASUODEXIANGMUZHONGJIXUKOUCHU;

      (ER)JUMINGERENFASHENGDEGONGYIJUANZENGZHICHU,ZAIZONGHESUODE、JINGYINGSUODEZHONGKOUCHUDE,KOUCHUXIANEFENBIEWEIDANGNIANZONGHESUODE、DANGNIANJINGYINGSUODEYINGNASHUISUODEEDEBAIFENZHISANSHI;ZAIFENLEISUODEZHONGKOUCHUDE,KOUCHUXIANEWEIDANGYUEFENLEISUODEYINGNASHUISUODEEDEBAIFENZHISANSHI;

      (SAN)JUMINGERENGENJUGEXIANGSUODEDESHOURU、GONGYIJUANZENGZHICHU、SHIYONGSHUILVDENGQINGKUANG,ZIXINGJUEDINGZAIZONGHESUODE、FENLEISUODE、JINGYINGSUODEZHONGKOUCHUDEGONGYIJUANZENGZHICHUDESHUNXU。

      SI、JUMINGERENZAIZONGHESUODEZHONGKOUCHUGONGYIJUANZENGZHICHUDE,YINGANZHAOYIXIAGUIDINGCHULI:

      (YI)JUMINGERENQUDEGONGZIXINJINSUODEDE,KEYIXUANZEZAIYUKOUYUJIAOSHIKOUCHU,YEKEYIXUANZEZAINIANDUHUISUANQINGJIAOSHIKOUCHU。

      JUMINGERENXUANZEZAIYUKOUYUJIAOSHIKOUCHUDE,YINGANZHAOLEIJIYUKOUFAJISUANKOUCHUXIANE,QIJUANZENGDANGYUEDEKOUCHUXIANEWEIJIEZHIDANGYUELEIJIYINGNASHUISUODEEDEBAIFENZHISANSHI(QUANEKOUCHUDECONGQIGUIDING,XIATONG)。GERENCONGLIANGCHUYISHANGQUDEGONGZIXINJINSUODE,XUANZEQIZHONGYICHUKOUCHU,XUANZEHOUDANGNIANBUDEBIANGENG。

      (ER)JUMINGERENQUDELAOWUBAOCHOUSUODE、GAOCHOUSUODE、TEXUQUANSHIYONGFEISUODEDE,YUKOUYUJIAOSHIBUKOUCHUGONGYIJUANZENGZHICHU,TONGYIZAIHUISUANQINGJIAOSHIKOUCHU。

      (SAN)JUMINGERENQUDEQUANNIANYICIXINGJIANGJIN、GUQUANJILIDENGSUODE,QIEANGUIDINGCAIQUBUBINGRUZONGHESUODEERDANDUJISHUIFANGSHICHULIDE,GONGYIJUANZENGZHICHUKOUCHUBIZHAOBENGONGGAOFENLEISUODEDEKOUCHUGUIDINGCHULI。

      WU、JUMINGERENFASHENGDEGONGYIJUANZENGZHICHU,KEZAIJUANZENGDANGYUEQUDEDEFENLEISUODEZHONGKOUCHU。DANGYUEFENLEISUODEYINGKOUCHUWEIKOUCHUDEGONGYIJUANZENGZHICHU,KEYIANZHAOYIXIAGUIDINGZHUIBUKOUCHU:

      (YI)KOUJIAOYIWURENYIJINGDAIKOUDANSHANGWEIJIEJIAOSHUIKUANDE,JUMINGERENKEYIXIANGKOUJIAOYIWURENTICHUZHUIBUKOUCHUSHENQING,TUIHAIYIKOUSHUIKUAN。

      (ER)KOUJIAOYIWURENYIJINGDAIKOUQIEJIEJIAOSHUIKUANDE,JUMINGERENKEYIZAIGONGYIJUANZENGZHIRIQI90RINEITIQINGKOUJIAOYIWURENXIANGZHENGSHOUSHUIKUANDESHUIWUJIGUANBANLIGENGZHENGSHENBAOZHUIBUKOUCHU,SHUIWUJIGUANHEKOUJIAOYIWURENYINGDANGYUYIBANLI。

      (SAN)JUMINGERENZIXINGSHENBAONASHUIDE,KEYIZAIGONGYIJUANZENGZHIRIQI90RINEIXIANGZHUGUANSHUIWUJIGUANBANLIGENGZHENGSHENBAOZHUIBUKOUCHU。

      JUMINGERENJUANZENGDANGYUEYOUDUOXIANGDUOCIFENLEISUODEDE,YINGXIANZAIQIZHONGYIXIANGYICIFENLEISUODEZHONGKOUCHU。YIJINGZAIFENLEISUODEZHONGKOUCHUDEGONGYIJUANZENGZHICHU,BUZAIDIAOZHENGDAOQITASUODEZHONGKOUCHU。

      LIU、ZAIJINGYINGSUODEZHONGKOUCHUGONGYIJUANZENGZHICHU,YINGANYIXIAGUIDINGCHULI:

      (YI)GETIGONGSHANGHUFASHENGDEGONGYIJUANZENGZHICHU,ZAIQIJINGYINGSUODEZHONGKOUCHU。

      (ER)GERENDUZIQIYE、HEHUOQIYEFASHENGDEGONGYIJUANZENGZHICHU,QIGERENTOUZIZHEYINGDANGANZHAOJUANZENGNIANDUHEHUOQIYEDEFENPEIBILI(GERENDUZIQIYEFENPEIBILIWEIBAIFENZHIBAI),JISUANGUISHUYUMEIYIGERENTOUZIZHEDEGONGYIJUANZENGZHICHU,GERENTOUZIZHEYINGJIANGQIGUISHUDEGERENDUZIQIYE、HEHUOQIYEGONGYIJUANZENGZHICHUHEBENRENXUYAOZAIJINGYINGSUODEKOUCHUDEQITAGONGYIJUANZENGZHICHUHEBING,ZAIQIJINGYINGSUODEZHONGKOUCHU。

      (SAN)ZAIJINGYINGSUODEZHONGKOUCHUGONGYIJUANZENGZHICHUDE,KEYIXUANZEZAIYUJIAOSHUIKUANSHIKOUCHU,YEKEYIXUANZEZAIHUISUANQINGJIAOSHIKOUCHU。

    yabo下载  (SI)JINGYINGSUODECAIQUHEDINGZHENGSHOUFANGSHIDE,BUKOUCHUGONGYIJUANZENGZHICHU。

      QI、FEIJUMINGERENFASHENGDEGONGYIJUANZENGZHICHU,WEICHAOGUOQIZAIGONGYIJUANZENGZHICHUFASHENGDEDANGYUEYINGNASHUISUODEEBAIFENZHISANSHIDEBUFEN,KEYICONGQIYINGNASHUISUODEEZHONGKOUCHU。KOUCHUBUWANDEGONGYIJUANZENGZHICHU,KEYIZAIJINGYINGSUODEZHONGJIXUKOUCHU。

    yabo下载  FEIJUMINGERENANGUIDINGKEYIZAIYINGNASHUISUODEEZHONGKOUCHUGONGYIJUANZENGZHICHUERWEISHIJIKOUCHUDE,KEANZHAOBENGONGGAODIWUTIAOGUIDINGZHUIBUKOUCHU。

      BA、GUOWUYUANGUIDINGDUIGONGYIJUANZENGQUANESHUIQIANKOUCHUDE,ANZHAOGUIDINGZHIXING。GERENTONGSHIFASHENGANBAIFENZHISANSHIKOUCHUHEQUANEKOUCHUDEGONGYIJUANZENGZHICHU,ZIXINGXUANZEKOUCHUCIXU。

      JIU、GONGYIXINGSHEHUIZUZHI、GUOJIAJIGUANZAIJIESHOUGERENJUANZENGSHI,YINGDANGANZHAOGUIDINGKAIJUJUANZENGPIAOJU;GERENSUOQUJUANZENGPIAOJUDE,YINGYUYIKAIJU。

    yabo下载  GERENFASHENGGONGYIJUANZENGSHIBUNENGJISHIQUDEJUANZENGPIAOJUDE,KEYIZANSHIPINGGONGYIJUANZENGYINXINGZHIFUPINGZHENGKOUCHU,BINGXIANGKOUJIAOYIWURENTIGONGGONGYIJUANZENGYINXINGZHIFUPINGZHENGFUYINJIAN。GERENYINGZAIJUANZENGZHIRIQI90RINEIXIANGKOUJIAOYIWURENBUCHONGTIGONGJUANZENGPIAOJU,RUGUOGERENWEIANGUIDINGTIGONGJUANZENGPIAOJUDE,KOUJIAOYIWURENYINGZAI30RINEIXIANGZHUGUANSHUIWUJIGUANBAOGAO。

      JIGUAN、QISHIYEDANWEITONGYIZUZHIYUANGONGKAIZHANGONGYIJUANZENGDE,NASHUIRENKEYIPINGHUIZONGKAIJUDEJUANZENGPIAOJUHEYUANGONGMINGXIDANKOUCHU。

    yabo下载  SHI、GERENTONGGUOKOUJIAOYIWURENXIANGSHOUGONGYIJUANZENGKOUCHUZHENGCE,YINGDANGGAOZHIKOUJIAOYIWURENFUHETIAOJIANKEKOUCHUDEGONGYIJUANZENGZHICHUJINE,BINGTIGONGJUANZENGPIAOJUDEFUYINJIAN,QIZHONGJUANZENGGUQUAN、FANGCHANDEHAIYINGCHUSHICAICHANYUANZHIZHENGMING。KOUJIAOYIWURENYINGDANGANZHAOGUIDINGZAIYUKOUYUJIAO、DAIKOUDAIJIAOSHUIKUANSHIYUKOUCHU,BINGJIANGGONGYIJUANZENGKOUCHUJINEGAOZHINASHUIREN。

      GERENZIXINGBANLIHUOKOUJIAOYIWURENWEIGERENBANLIGONGYIJUANZENGKOUCHUDE,YINGDANGZAISHENBAOSHIYIBINGBAOSONG《GERENSUODESHUIGONGYICISHANSHIYEJUANZENGKOUCHUMINGXIBIAO》(JIANFUJIAN)。GERENYINGLIUCUNJUANZENGPIAOJU,LIUCUNQIXIANWEIWUNIAN。

    yabo下载  SHIYI、BENGONGGAOZI2019NIAN1YUE1RIQISHIXING。GERENZI2019NIAN1YUE1RIZHIBENGONGGAOFABUZHIRIQIJIANFASHENGDEGONGYIJUANZENGZHICHU,ANZHAOBENGONGGAOGUIDINGKEYIZAIFENLEISUODEZHONGKOUCHUDANWEIKOUCHUDE,KEYIZAI2020NIAN1YUE31RIQIANTONGGUOKOUJIAOYIWURENXIANGZHENGSHOUSHUIKUANDESHUIWUJIGUANTICHUZHUIBUKOUCHUSHENQING,SHUIWUJIGUANYINGDANGANGUIDINGYUYIBANLI。

      TECIGONGGAO。


      附件: 个人所得税公益慈善事业捐赠扣除明细表.docx




      CAIZHENGBU SHUIWUZONGJU

      2019NIAN12YUE30RI

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