第九条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。
Article 9 As regards an enterprise's expenditures for public welfare donations, the portion within 12% of the total annual profits is permitted to be deducted.
他说，在公共事务上花费捐赠基金以及行政支出超过既定标准的将严格禁止。对违反者他发誓严惩。
"Using donated funds on public affairs and spending administrative funds in excess of the set standard are strictly prohibited," he said, vowing punishment for violators.
他说，在公共事务上花费捐赠基金以及行政支出超过既定标准的将严格禁止。对违反者他发誓严惩。
"Using donated funds on public affairs and spending administrative funds in excess of the set standard are strictly prohibited," he said, vowing punishment for violators.
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