All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, finance departments (bureaus), State Taxation Bureau, Local Taxation Bureau, and Finance Bureau of Xinjiang Production and Construction Corps:

According to the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the relevant policies for the pre-tax carry-over deduction of corporate income tax for public welfare donations are hereby notified as follows:

1. Donation expenses used by enterprises for charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating taxable income. The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.

The public welfare social organizations mentioned in this article shall obtain the pre-tax deduction qualification of public welfare donations according to law.