向地震灾区捐赠税前扣除应注意的事项^（*）

内容摘要：

2008年5月12日的四川汶川大地震让国人悲痛，世界震惊。此次地震牵动了众多国人的心，涌起了慈善捐赠潮。本文列举了企业和个人向地震灾区捐赠税前扣除的政策依据、特定条件，并举例予以分析。

关键词：企业　个人　捐赠　税前扣除

abstract:a strong earthquake struck in wenchuan county, sichuan province on may 12, 2008, which has shaked chinese's hearts deeply and has astonished the world. donations to the earthquake-striken area flow in continuously. this paper illuminates the policy basis and special conditions for pre-tax deduction of donations to earthquake-striken area by some examples.

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