It depends on the amount of donation, the tax rate applicable to the donor and whether the donation is made through qualified charitable organizations or state organs.

I. Tax relief for individual donations

Personal donations can be deducted through personal income tax. According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, individuals donate their income to charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income. It should be noted here that donations must be made through charitable organizations or state organs that meet the requirements, and corresponding donation bills need to be obtained as the basis for deduction.

Two. Tax relief for corporate donations

For corporate donations, it can be deducted through corporate income tax. According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the public welfare donation expenses incurred by an enterprise within 65,438+02% of the total annual profit are allowed to be deducted when calculating the taxable income. The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over. Corporate donations also require charitable organizations or state organs that comply with relevant regulations and obtain corresponding donation bills.

Three. Preferential tax policy for donations

In order to encourage more people and enterprises to participate in charitable donations, the state has also introduced a series of preferential tax policies. For example, for specific public welfare projects, such as poverty alleviation, education and environmental protection. Donors can enjoy a higher tax deduction ratio. In addition, some local governments will formulate specific preferential tax policies according to local conditions to encourage the development of local public welfare undertakings.

Four. Matters needing attention in donation deduction

Donors should pay attention to the following points while enjoying the donation deduction: First, ensure that the donation behavior conforms to the provisions of the tax law and avoid tax risks; Secondly, properly keep the donated bills so that they can be used as the basis for deduction when filing tax returns; Finally, understand and pay attention to the changes of relevant preferential tax policies, so as to adjust the donation strategy in time.

To sum up:

The deductible tax amount of donation depends on the amount of donation, the tax rate applicable to the donor and whether the donation is made through qualified charitable organizations or state organs. Personal donations can be deducted from personal income tax, and corporate donations can be deducted from corporate income tax. While enjoying the donation deduction, donors need to abide by the provisions of the tax law and pay attention to the changes in relevant tax preferential policies.

Legal basis:

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates:

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(6) Charitable donations;

The specific scope, standards and implementation steps of the special additional deduction specified in items 1 to 4 of the preceding paragraph shall be determined by the State Council and reported to the NPC Standing Committee for the record.

Article 19 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates:

The term "individuals donating their income to public welfare undertakings such as education, poverty alleviation and poverty alleviation" as mentioned in the third paragraph of Article 6 of the Individual Income Tax Law means that individuals donate their income to public welfare undertakings such as education and areas and poverty-stricken areas that have suffered serious natural disasters through social organizations and state organs in China.

The part where the donation amount does not exceed 30% of the taxable income declared by the taxpayer may be deducted from its taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

Article 9 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates:

If the public welfare donation expenses incurred by the enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.