Yes, but there are also preferential policies! Taxpayers can make donations through charitable organizations recognized by civil affairs departments, and can make pre-tax deductions when paying enterprise and individual income taxes. Previously, only a few large charitable foundations in Beijing and Shanghai enjoyed this preferential policy. The Notice on Pre-tax Deduction Policy and Related Management Issues of Public Welfare Donations for Disaster Relief jointly issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China stated that non-profit public welfare social organizations and foundations established with the approval of the civil affairs departments can be deducted before income tax according to the current tax laws and regulations and relevant policies, if they meet the relevant conditions and are confirmed by the finance and taxation departments.
The so-called pre-tax deduction, Shanghai Charity Foundation Deputy Secretary-General Ma Zhongqi explained to the Morning Post reporter: "That is to say, if a company has 6.5438+0 million yuan to pay taxes according to relevant policies, and he donated 800,000 of it to Shanghai Charity Foundation, then he only needs to pay taxes on the remaining 200,000 yuan according to relevant policies."
2. Can charitable donations be deducted from income tax?
You can deduct a part.
If an individual uses his income for education and other public welfare undertakings, the part of his donation that does not exceed 30% of the taxable income declared by the taxpayer may be deducted from his taxable income. The donation of personal income to education and other public welfare undertakings refers to the donation of personal income to education and other public welfare undertakings and areas and poverty-stricken areas that have suffered serious natural disasters through social organizations and state organs in China.
In addition, donations made by individuals to the Red Cross cause through non-profit social organizations and state organs are fully deducted from pre-tax income when calculating and paying personal income tax.
Since July, 20065438 1, donations made by individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be fully deducted from pre-tax income when calculating and paying personal income tax.
Donations provided by individuals to public welfare youth activity places (including new ones) through non-profit social organizations and state organs are allowed to be fully deducted from pre-tax income when calculating and paying personal income tax.
3. Deduction of individual income tax.
Individuals who use their income for education and other public welfare undertakings may deduct it from the taxable income in accordance with the relevant regulations of the State Council. However, the allowable deduction must meet the following conditions:
(1) must be a donation to public welfare undertakings such as education and natural disaster-stricken areas and poverty-stricken areas in China;
(two) must be carried out through non-profit social organizations, state organs and other organizations in China, and shall not be directly donated;
(3) Unless otherwise stipulated, the donation amount shall not exceed 30% of the taxable income of individual income tax;
In addition, personal donations that meet the following donation methods (through non-profit social organizations and state organs) can be fully deducted before paying personal income tax:
Donations to institutions for the elderly and educational undertakings; Donations to the Red Cross cause; Donations to public welfare youth activity places; Donations for public welfare and disaster relief were made to China Health Express Foundation, Sun Economic Science Foundation, china charity federation, China Legal Aid Foundation, China Courageous Foundation, Soong Ching Ling Foundation, china welfare institute, China Welfare Foundation for the Disabled, China Foundation for Poverty Alleviation, china coal miner pneumoconiosis treatment foundation and China Environmental Protection Foundation.
The above is the question I compiled for you about whether it is necessary to pay taxes on donations to charities in China. To sum up, donations to charities in China are also taxed, but there are corresponding preferential policies.