請(qǐng)問(wèn),企業(yè)月(季)度預(yù)繳申報(bào)時(shí)能否享受扶貧捐贈(zèng)支出稅前據(jù)實(shí)扣除政策?該怎么計(jì)算會(huì)計(jì)利潤(rùn)呢?
企業(yè)月(季)度預(yù)繳申報(bào)時(shí)就能享受到扶貧捐贈(zèng)支出所得稅前據(jù)實(shí)扣除政策。企業(yè)在計(jì)算會(huì)計(jì)利潤(rùn)時(shí),按照會(huì)計(jì)核算相關(guān)規(guī)定,扶貧捐贈(zèng)支出已經(jīng)全額列支,企業(yè)按實(shí)際會(huì)計(jì)利潤(rùn)進(jìn)行企業(yè)所得稅預(yù)繳申報(bào),扶貧捐贈(zèng)支出在稅收上也實(shí)現(xiàn)了全額據(jù)實(shí)扣除。