当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師您好,請(qǐng)問(wèn)捐贈(zèng)需要哪些資料才能稅前扣除?謝謝



參與公益性捐贈(zèng),可享受手續(xù)稅前扣除的公民應(yīng)取得和準(zhǔn)備以下資料:?
?
1、受贈(zèng)機(jī)構(gòu)的注冊(cè)證書:為了確認(rèn)受贈(zèng)機(jī)構(gòu)的合法性,公民應(yīng)要求受贈(zèng)機(jī)構(gòu)出示注冊(cè)證書及相關(guān)資料,查驗(yàn)相關(guān)信息是否與注冊(cè)證書一致;?
?
2、受捐證明:捐助的機(jī)構(gòu)應(yīng)發(fā)放受捐證明,證明具體捐贈(zèng)項(xiàng)目的用途,以及捐贈(zèng)金額等信息;?
?
3、捐贈(zèng)收據(jù):捐贈(zèng)機(jī)構(gòu)應(yīng)提供捐贈(zèng)收據(jù),以證明公民對(duì)該機(jī)構(gòu)捐贈(zèng)的物品或資金,收據(jù)應(yīng)注明具體捐贈(zèng)物品或資金的數(shù)量或金額,并有捐贈(zèng)機(jī)構(gòu)出具。?
?
4、發(fā)票:發(fā)票是捐贈(zèng)的重要證明和憑證,發(fā)票上應(yīng)注明捐贈(zèng)人的姓名、捐贈(zèng)金額等信息,以證明該項(xiàng)捐贈(zèng)的真實(shí)性。
2023 05/16 14:44

84784974 

2023 05/16 14:44
其中一項(xiàng)就可以的么

小寶老師 

2023 05/16 14:51
第二,三項(xiàng)是必須的哦

84784974 

2023 05/16 14:52
收據(jù)是對(duì)方直接填寫就可以哇?我們是直接轉(zhuǎn)的款

小寶老師 

2023 05/16 14:53
是的,有對(duì)方直接開具就可以。

84784974 

2023 05/16 14:54
意思對(duì)方不用開具發(fā)票我們也能正常稅前抵扣對(duì)吧

小寶老師 

2023 05/16 14:58
是的,是的,是的,是的。
