甲公司2009年的年度利润总额400万元,年度收入总额为1000万元,其中包括但不限于:销售货物的收入600万元;接受的财政拨款20万元;国债利息收入30万元;银行存款的利息收入50万元。2009年度甲公司共支出600万元,包括但不限于:公益性捐赠30万元;向公司的股东支付股息、红利共70万元,赞助支出20万元。请根据新的《企业所得税法》的规定,回答本案涉及的下列法律问题。 根据本例提供的情况,甲公司2009年度可以扣除的公益性捐赠为______。
A. 12万元
B. 30万元
C. 48万元
D. 120万元
Jump to 2010 and Beveridge would be astonished at what became of his welfare state. Millions of Britons are entangled in means-tested tax credits, housing benefits and entitlements for the jobless that can make it unprofitable to work. The past decade saw massive job creation. But almost 1.4m people spent nine of the past ten years on out-of-work benefits, as lain Duncan Smith, the Conservative work and pensions secretary, noted. Mr. Duncan Smith —- a man of unusually public religious faith by British standards—declared it a "sin" that millions of jobs had been taken by foreigners under the previous Labour government, because Britons were not "capable or able" to do so. He unveiled plans to roll some existing welfare payments into a single, simplified "Universal Credit". By fiddling with the rates at which benefits are withdrawn from those who find work, Mr. Duncan Smith hopes it will always pay to take a job. If the complexity of the modern welfare system would be alien to its founders, the political context of today’s reforms would be familiar. George Osborne, the chancellor of the exchequer, unveiled a cap on the benefits that any one family can receive, tied to the median net income of a working household. The British sense of "fair play would not tolerate people opting for welfare as a "lifestyle choice’", Mr. Osborne said. Mr. Duncan Smith has vowed tougher sanctions for benefit claimants who refuse work, up to and including the loss of some benefits for three years. Even school breakfasts are back as a cause of contention. The Labour-led administration in Wales — a devolved region which, like Scotland, offers its inhabitants publicly funded goodies not provided in England — vowed on November i7th to preserve tree breakfasts in primary schools from cuts. Welsh Tories grumble that breakfast is the responsibility of parents. Lots of developed countries fret about the cost of welfare, but — at least in western Europe — Britain is a special case. According to a recent Eurobarometer survey, the British are more likely that anyone in western Europe to think poverty is caused by laziness, and more likely than anyone else in the 27- strong European Union to blame it on immigration: the French prefer to blame the "pursuit of profit", and the Germans bad policies. The same survey shows the British to be less convinced than any other nation in the European Union that poverty can be tackled with increased social benefits= they prefer to offer the poor work, training and regeneration schemes. When it comes to rugged individualism, the British can be found — as usual — paddling in the middle of the Atlantic, somewhere between Europe and America. The latest Pew Global Attitudes survey of Europe asked whether success in life is determined by "forces outside our control". In France.Germany, Italy and Spain, most respondents fatalistically answered "yes". In Britain, 55% said "no", though that was trumped by the response from America, where 68% said "no". Yet when it comes to the issue of a British work ethic, the picture is murkier. When asked whether they are satisfied with their jobs, the British arc on the EU average. A different question is posed every few years by the International Social Survey Programme: whether a job is just a way of earning money, and whether respondents would enjoy working even if they did not need the income. Among the 13 countries polled, the British (especially British men) consistently express the lowest commitment to work for its own sake. It would be easy to come away with a rather chilly image of Britain: hostile to the work — shy, yet jaundiced about work. That would help to explain the rather punitive tones in which the coalition government has unveiled its welfare reforms. But where does that leave David Cameron’s voluntarism "Big Society" After all, that rests on what Jesse Norman, a Tory MP and Cameroon theorist, has called the "bold conjecture" that Britons are a people fizzing with latent, untapped energy, ready to roll back the state and bid to run public services better. The answer, perhaps, is that the British arc complicated. They are individualists who build strong communities and pull together in a crunch. They have a national allergy to earnestness It can be inferred from the passage that Beveridge
A. is an influential political figure in British government.
B. is a leader organizing a nation-wide strike in the UK.
C. was a pioneer in the welfare state of Great Britain.
D. was a politician advocating freedom and well-being.