提供建筑服务的纳税人收到预收款开具了不征税的发票，当期是否还需预缴增值税？

Group 1 - The article discusses the provisions of the Corporate Income Tax Law of the People's Republic of China regarding charitable donations, allowing deductions up to 12% of annual profit for eligible expenses [6] - It specifies that any charitable donations exceeding the 12% threshold can be carried forward for deduction in the next three years [6] - The article outlines various expenditures that are not deductible when calculating taxable income, including dividends paid to investors, tax penalties, and unrelated expenses [7]