Donation to public welfare youth activity places (including new ones): The Notice of the Ministry of Finance on Income Tax and Business Tax Policies for Electronic Game Rooms in Youth Activity Places in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2000] No.21) stipulates that donations made by individuals to public welfare youth activity places (including new ones) through non-profit social organizations and government departments should be deducted in full before paying personal income tax. Public welfare youth activity places refer to youth palaces, youth activity centers and other public welfare places that provide science, technology, culture, moral education, patriotism education and sports activities for young students. Donation to compulsory education in rural areas: The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Taxpayers' Income Tax Policy on Donation to Compulsory Education in Rural Areas (Caishui [2006 54 38+0] 103) stipulates that individuals' donations to compulsory education in rural areas through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying personal income tax. The scope of rural compulsory education refers to rural towns (excluding towns where county and county-level municipal governments are located), rural primary and junior high schools and special education schools belonging to this stage. Taxpayers also enjoy the policy of full deduction before income tax for donations to rural compulsory education schools and high school schools.
Donation to Soong Ching Ling Foundation and other six units: Notice of the Ministry of Finance on Income Tax Policies for Donations by Six Units including Soong Ching Ling Foundation in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2004] 172) stipulates that public welfare donations made by individuals through Soong Ching Ling Foundation, china welfare institute, China Disabled Welfare Foundation, China Foundation for Poverty Alleviation, china coal miner pneumoconiosis treatment foundation and China Environmental Protection Foundation are allowed to be fully deducted before paying personal income tax.
Donation to China Medical and Health Development Foundation: The Notice of the Ministry of Finance on the Donation Income Tax Policy of China Medical and Health Development Foundation (Caishui [2006] No.67) stipulates that individuals who use China Medical and Health Development Foundation for public welfare disaster relief donations are allowed to deduct it in full before paying personal income tax.
Donation to China Education Development Foundation: Notice of the Ministry of Finance on the Donation Income Tax Policy of China Education Development Foundation in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2006] No.68) stipulates that individuals who use China Education Development Foundation for public welfare disaster relief donations can be fully deducted before paying personal income tax.
Donation to China Foundation for the Development of Ageing and other eight units: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Income Tax Policies for Donations of China Foundation for the Development of Ageing and Other Eight Units (Caishui [2006] No.66) stipulates that individuals can make charitable donations 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.
Donations to China Express Foundation and other five units: The Notice of the Ministry of Finance on Pre-tax Deduction of Donations from China Express Foundation and Other Five Units (Caishui [2003] No.204) stipulates that in order to support the development of rural medical and health care, economic popular science education, charity, legal aid, courageous and other social welfare undertakings in China, with the approval of the State Council, Donations made by individuals to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation from June 5438+10/October 65438 +0, 2003 (note: direct donations can also be made) are allowed to be fully deducted before personal income tax is paid.
Donate R&D funds to scientific research institutions and institutions of higher learning: According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Implementing the Decision of Central the State Council on Strengthening Technological Innovation and Developing High-tech to Realize Industrialization (Guo Shui Fa [2000] No.24), Income from individuals or individual industrial and commercial households (excluding accidental income and other income taxed by the financial department of the State Council) that is used to fund unrelated scientific research institutions and institutions of higher learning to research and develop new products, new technologies and new processes can be deducted from taxable income in the next month (income from wages and salaries) or the next period (income from annual taxation) or the current year (income from annual taxation).