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工会经费可在税前列支吗?

 
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专家回答:
(1)纳税人的职工工会经费按计税工资总额的2%范围内计算并据实扣除。
(2)但不能出具《工会经费拨缴款专用收据》的,提取的职工工会经费不得在税前扣除。



 
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