IntroductionIf you are a person of finance and accounting, then the finance and accounting hot spots around you have to pay attention to, such as the relevant financial policy, accounting exams policy changes, etc., so that we can keep abreast of the times, but also better deal with the day-to-day accounting accounts, today we bring to you is the highlights of the epidemic donations of income tax policy, the following we'll take a look at it.
1, breaking the limit of the proportion
The policy provides that enterprises and individuals through public welfare social organizations or people's governments and their departments at or above the county level and other state organs, donations for the response to the epidemic of New Crown Pneumonia of cash and goods are allowed to be fully deducted in the calculation of taxable income. The policy relaxes the restriction on the percentage, reflecting the support for the prevention and control of the New Crown Pneumonia epidemic.
2. Breaking through the limitation of procedures
Considering the emergency of the epidemic, the policy stipulates that enterprises and individuals donating goods used for the prevention and control of the New Crown Pneumonia epidemic directly to hospitals undertaking the task of preventing and controlling the epidemic are permitted to make full deductions when calculating their taxable income.
This is to encourage enterprises, individuals and other social forces to actively donate to the cause of epidemic prevention and control, as soon as possible to overcome the epidemic, this time the introduction of the epidemic donations of income tax policy, compared with the current policy, the main two aspects of the above highlights, you can understand.