企业所得税热点问题即问即答（第十三期）
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2023
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企业所得税热点问题
你身边的答疑小助手已上线
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2023
热点问答（十三）
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企业购买环境污染保险的费用，是否可以在企业所得税税前扣除？
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http://file.tax100.com/o/202302/18/255_1676658648103.png?width=240&size=84783《企业所得税法实施条例》第四十五条规定，企业依照法律、行政法规有关规定提取的用于环境保护、生态恢复等方面的专项资金，准予扣除。上述专项资金提取后改变用途的，不得除。第四十六条规定，企业参加财产保险，按照规定缴纳的保险费，准予扣除。因此，企业购买环境污染保险的费用，可以在企业所得税税前扣除。
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（来源：石嘴山税务）
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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