捐赠支出是企业对外捐赠的各种财产的价值
... 营业外支出Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves ...
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Advertising expenditure 广告支出 Donations Contributed 捐赠支出 Auditing, consulting and litigation expenses 审计、咨询、诉讼费 ..
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... 5601 营业外支出 Noncoair conditioninghiness expenditure 捐赠支出 Don outlay 减值计划金 Depreci reserves ...
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... 5601 学会税率营业外支出 Nonshuttle business expenditure 捐赠支出 Donine outlay 减值准备金 Depreciine reserves ...
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捐赠支出纳税调整额 Donations Contributed Tax Adjustment
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.
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