Legal analysis: 1. Donation of public welfare youth activity places. 2. Donations to welfare and non-profit elderly service institutions. 3. Donations to rural compulsory education. 4. Donations to education. 5. Public welfare and relief donations to charities, foundations and other non-profit organizations. 6. Donations to the Red Cross. 7. Donations for public welfare relief through designated foundations. Individuals who donate their income to charitable causes such as education, poverty alleviation, and poverty alleviation, and the part of the donation that does not exceed 3% of the taxable income declared by taxpayers may be deducted from their taxable income. If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail. With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation have successively issued documents, allowing taxpayers to fully deduct their donations to dozens of public welfare social organizations such as China Red Cross, china charity federation and Soong Ching Ling Foundation. After the personal income tax reform, the above policies will remain effective.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The collection and suspension of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

article 8 taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, defend oneself; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.