公益性捐赠支出扣除标准有何细化规定？
企业发生的公益性捐赠支出扣除标准有何细化规定？
回复：企业发生的公益性捐赠支出，不超过年度利润总额12%的部分，准予扣除。
年度利润总额，是指企业依照国家统一会计制度的规定计算的年度会计利润。
企业发生的公益性捐赠支出扣除标准有何细化规定？
回复：企业发生的公益性捐赠支出，不超过年度利润总额12%的部分，准予扣除。
年度利润总额，是指企业依照国家统一会计制度的规定计算的年度会计利润。
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