2. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the portion of taxpayers' annual taxable income that is used for public welfare and relief through domestic non-profit social organizations and state organs is allowed to be deducted before tax. Taxpayers are allowed to deduct donations from Guanghua Foundation, China Population Welfare Foundation, China Literature and Art Foundation and Hearing Foundation. Taxpayers' donations to China Red Cross Society, pension service institutions and rural compulsory education are allowed to be deducted in full before tax. Taxpayers' non-profit public welfare and relief donations to charities and foundations are allowed to be fully deducted before paying enterprise income tax. Taxpayers' donations to Beijing Cultural Development Foundation are allowed to be deducted from taxable income within the range of 10%.