From June 5438+1 October1day in 2020 to March 3 1 day in 2026, cash and articles donated by enterprises through public welfare social organizations or state organs such as people's governments at or above the county level and their departments are allowed to be deducted in full when calculating taxable income. Enterprises directly donate items to hospitals undertaking epidemic prevention and control tasks to deal with the novel coronavirus epidemic, allowing full deduction when calculating taxable income.

With the continuous development of China's economy and society, enterprises strive to maximize their value through charitable donations and other activities while pursuing maximum profits. The state has also introduced corresponding tax policies to encourage enterprises to assume more social responsibilities. Enterprises must be comprehensive and meticulous when grasping and applying relevant policies.