Legal analysis: According to the provisions of the Enterprise Income Tax Law, donations made by enterprises through public welfare social groups or people's governments at or above the county level and their departments for public welfare undertakings, within 12% of the total annual profits, are allowed to be included in the calculation of the taxable income.

Deducted from taxable income.

The portion exceeding 12% of the total annual profit will be allowed to be carried forward and deducted when calculating taxable income within three years.

The total annual profit refers to the amount greater than zero calculated by the enterprise in accordance with the provisions of the national unified accounting system.

Legal basis: "Enterprise Income Tax Law of the People's Republic of China" Article 9 Public welfare donation expenditures incurred by enterprises, within 12% of the total annual profit, are allowed to be deducted when calculating taxable income; if the amount exceeds the total annual profit

The 12% portion is allowed to be carried forward and deducted when calculating taxable income within three years.

Article 9 of the "Measures for the Administration of Fundraising and Acceptance of Donations by the Red Cross Society of China" Red Cross societies at all levels shall carry out fund-raising work within their respective jurisdictions or industries in accordance with the law.

Based on the situation of major natural disasters and other public emergencies, the Federation decides whether to issue a national fundraising appeal or issue an international fundraising appeal through the International Federation of Red Cross and Red Crescent Societies.

Local Red Cross societies at all levels are not allowed to directly issue fund-raising appeals outside their jurisdiction without the approval of the superior Red Cross society; industry Red Cross societies are not allowed to directly issue fund-raising appeals outside the industry without the approval of the Federation; without approval from the Federation, local Red Cross societies

Cross societies and industry Red Cross societies are not allowed to issue fund-raising appeals to the International Red Cross Organization, other national societies, the Red Cross Societies of Hong Kong and Macao Special Administrative Regions and the Taiwan Red Cross Organization.

Article 10 Red Cross societies at all levels should actively expand donation channels such as on-site, post office, bank, Internet, and mobile phones, and announce donation information to the public through websites, media, etc., and can do so at airports, stations, hotels, shopping malls, banks, and hospitals.

Red Cross donation boxes are set up in public places such as , tourist attractions and so on.

Article 11 Red Cross societies at all levels may carry out charity performances, charity sales, charity matches and other activities to raise donations, and may also use public welfare projects and special funds to raise donations.

Fund-raising activities should comply with the provisions of laws and regulations, and must not violate the basic principles of the Red Cross Movement or damage the reputation of the Red Cross.