For individual donations, the state has also given preferential support in tax policy, including 30% deduction and full deduction. How to judge specifically? Please see this article for a detailed explanation ~
Deduct 30%
According to the Individual Income Tax Law of People's Republic of China (PRC): "Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of their donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that charitable donations should be deducted in full before tax, such provisions shall prevail. "
According to the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Guo Decree No.707): "Individuals donate their income to charities such as education, poverty alleviation and poverty alleviation" mentioned in the third paragraph of Article 6 of the Individual Income Tax Law means that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations. "
Full deduction
1. Donate goods directly to hospitals undertaking epidemic prevention and control tasks to deal with the novel coronavirus epidemic.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020): "Enterprises and individuals directly donate articles for treating pneumonia infected in novel coronavirus to hospitals undertaking epidemic prevention and control tasks, which are allowed to be deducted in full when calculating taxable income. Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.
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Article 5 stipulates that this announcement shall come into force on June 65438+1 October1day, 2020, and the deadline shall be announced separately according to the epidemic situation. "
2. Donate to welfare and non-profit service institutions for the aged.
According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on the Tax Policy of Pension Service Institutions (Caishui [2000] No.97), "2. Donations made by enterprises, institutions, social organizations and individuals to welfare and non-profit pension service institutions through non-profit social organizations and government departments shall be fully deducted before paying enterprise income tax and personal income tax.
3. The service institutions for the elderly mentioned in this Notice refer to welfare and non-profit institutions that provide life care, culture, nursing and fitness services for the elderly, mainly including: social welfare homes, nursing homes (nursing homes), service centers for the elderly and apartments for the elderly (including nursing homes for the elderly, rehabilitation centers and nurseries).
This notice shall be implemented as of June 10, 2000. "
3. Donation of public welfare relief through 8 units including China Foundation for the Development of Ageing.
According to the Ministry of Finance's Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Income Tax Policies for Donations of Eight Units (Caishui [2006] No.66): "Enterprises, institutions, social organizations and individuals are allowed to pay corporate income tax and individuals through China Foundation for the Development of Ageing, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Protection Foundation, China Children and Teenagers Foundation and China Glory Foundation. This notice shall be implemented as of 1 2006. "
4. Donations for public welfare relief were made through six units including Soong Ching Ling Foundation.
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Income Tax Policies for Donations from Six Units, including Soong Ching Ling Foundation (Caishui [2004] 172): "Enterprises, institutions, social organizations and individuals are allowed to make charitable donations to pay enterprise income tax through Soong Ching Ling Foundation, china welfare institute, China Disabled Persons Welfare Foundation, China Foundation for Poverty Alleviation, china coal miner pneumoconiosis treatment foundation and China Environmental Protection Foundation. This notice shall be implemented as of 1 day, 2004. "
5. Donate to 5 units including China Health Express Foundation.
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction of Donations to Five Units, including China Health Express Foundation (Caishui [2003] No.204), enterprises, institutions, social organizations and individuals are allowed to deduct all donations to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 day, 2003. "
6. Donating public welfare relief through China Medical and Health Development Foundation.
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Donation Income Tax Policy of China Medical and Health Development Foundation (Caishui [2006] No.67) issued by the Ministry of Finance, "Enterprises, institutions, social organizations, individuals and other social forces use China Medical and Health Development Foundation for public welfare disaster relief donations, allowing full deduction before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 2006. "
7. Donating public welfare relief through China Education Development Foundation.
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Donation Income Tax Policy of China Education Development Foundation (Caishui [2006] No.68) issued by the Ministry of Finance: "Enterprises, institutions, social organizations, individuals and other social forces use China Education Development Foundation for public welfare disaster relief donations, which are allowed to be fully deducted before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 2006. "
8. Donations to education by non-profit social organizations and state organs in China.
According to Article 1, Paragraph 8 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy (Caishui [2004] No.39): "8. Taxpayers' donations to education through non-profit social organizations and state organs in China are allowed to be deducted in full before corporate income tax and personal income tax.
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Six, this notice shall be implemented as of June 1 2004. If the previous provisions are inconsistent with this notice, this notice shall prevail. "
9. Donate rural compulsory education
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Taxpayers' Donation to Rural Compulsory Education (Caishui [20065438+0] No.65438+003), "Donations made by enterprises, institutions, social organizations and individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying enterprise income tax and personal income tax.
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Iv. this notice shall be implemented as of July 1 2006. "
10. Donated to public welfare youth activity places.
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Issues Concerning Income Tax and Business Tax Policies in Youth Activity Places and Electronic Game Rooms (Caishui [2000] No.2 1), "1. Public welfare youth activity places are temporarily exempt from enterprise income tax; Donations from enterprises, institutions, social organizations and individuals to public welfare youth activity places (including new ones) through non-profit social organizations and state organs are allowed to be fully deducted before paying corporate income tax and personal income tax.
The public welfare youth activity places mentioned in this Notice refer to public welfare places such as Youth Palace and Youth Activity Center that provide science, technology, culture, moral education, patriotism education and sports activities for young students.
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Article 1 of this notice shall be implemented as of June 65438+1 October 2000 1 day, and articles 2 to 4 shall be implemented as of July 20001day. "