Expenditure standards for public welfare and disaster relief donations are classified as follows:
1. Allow 1.5% deduction.
Due to the particularity of financial and insurance enterprises, the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Income Tax of Financial and Insurance Enterprises (Caishuizi [1994] No.027) stipulates that the donation expenses of financial and insurance enterprises for public welfare relief can be deducted according to the facts within the standard of not exceeding 65,438+0.5% of the taxable income of the enterprise in the current year.
2. Allow 10% deduction.
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Publicity of Preferential Policies for Cultural Value-added Tax and Business Tax (Caishui [2006] 1 53) stipulates that from June1day to February 3, 2006, When enterprises, institutions, social organizations, individuals and other social forces, non-profit public welfare organizations or state organs approved by the state publicize public welfare donations and taxpayers pay enterprise income tax, the part within 10% of their annual taxable income can be deducted when calculating taxable income.
The scope of the above-mentioned public welfare donations for promoting cultural undertakings is:
1. Donate to the national key symphony orchestra, ballet, opera troupe, Beijing Opera Troupe and other national art performance groups.
2. Donations to public libraries, museums, science and technology museums, art galleries and revolutionary history memorial halls.
3 donations to key cultural relics protection units.
4. Donations of social welfare activities, projects and cultural facilities accepted by non-production and operation cultural centers and mass art museums belonging to the cultural administrative department.
3. Full deduction is allowed.
1. Donate to the Red Cross. The Notice on Issues Concerning Income Tax Policies for Enterprises and Other Social Forces to Donate to the Red Cross (Caishui [2000] No.30) stipulates that since June 5438+1 October/0/2000, enterprises, institutions, social organizations and individuals and other social forces will donate through non-profit social organizations and state organs (including China Red Cross).
2. Donations to elderly service institutions. The Notice on the Tax Policy of Pension Service Institutions (Caishui [2000] No.97) stipulates that since June 5438+ 10/day, 2000, donations made by enterprises, institutions, social organizations and individuals to welfare and nonprofit pension service institutions through non-profit social organizations and government departments will be fully deducted before paying corporate income tax and personal income tax. The service institutions for the elderly referred to here refer to welfare and non-profit institutions that provide life care, culture, nursing and fitness services for the elderly, mainly including: social welfare homes, nursing homes (nursing homes), service centers for the elderly, and apartments for the elderly (including nursing homes, rehabilitation centers and nurseries for the elderly).
3. Donation to rural compulsory education. Notice on the Policy of Donating Taxpayer's Income Tax to Rural Compulsory Education (Caishui [200 1] 103) stipulates that from July 20001year, enterprises, institutions, social organizations, individuals and other social forces can pay enterprise income tax and personal income tax to rural compulsory education through non-profit social organizations and state organs.
The scope of rural compulsory education here 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' donations to rural compulsory education schools and high schools also enjoy the pre-income tax deduction policy stipulated in this notice.
4. Donations to public welfare youth activity places. The Notice on Income Tax and Business Tax Policies for Electronic Game Rooms in Youth Activity Places (Caishui [2000] No.2 1) stipulates that since June 65438+ 10/day, 2000, corporate income tax will be temporarily exempted from public welfare youth activity places; Donations provided by enterprises, institutions, social organizations, individuals and other social forces to public welfare youth activity places (including new ones) through non-profit social organizations and state organs are allowed to be fully deducted before paying enterprise income tax and personal income tax. The public welfare youth activity places mentioned here 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.
5. Donate money to five units, including China Health Express Foundation. The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction of Donations from Five Units, including China Health Express Foundation (Caishui [2003] No.204) stipulates that: from October/October/October 1 day of 2003, enterprises, institutions, social organizations and individuals and other social forces will donate to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation.
6. Donations to rural boarding school construction projects. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Pre-tax Deduction of Enterprise Income Tax for Enterprises Donating to Rural Boarding School Construction Projects (Caishui [2005] 13) stipulates that the donations provided by enterprises to "Boarding School Construction Projects" through non-profit social organizations and state organs in the form of providing free services are allowed to be fully deducted before paying enterprise income tax.
7. Donate money to 6 units including Soong Ching Ling Foundation. The Ministry of Finance's Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Income Tax Policy for Donations of Six Units, including Soong Ching Ling Foundation (Caishui [2004] 172) stipulates that since June 65438+ 10/day, 2004, enterprises, institutions, social organizations, individuals and other social forces have passed.
8. Donate money to 8 units, including the Foundation for the Development of Ageing. The Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on the Income Tax Policies for Donations of Eight Units, including China Foundation for the Development of the Aged (Caishui [2006] No.66) stipulates that as of June 65438+ 10/day, 2006, Through China Foundation for the Development of Aging, 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, full deduction of corporate income tax and personal income tax is allowed.
9. Donate to China Medical and Health Development Foundation. The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Donation Income Tax Policy of China Medical and Health Development Foundation (Caishui [2006] No.67) stipulates that enterprises, institutions, social organizations, individuals and other social forces are allowed to deduct the corporate income tax and personal income tax in full before paying them.
10, donated to China Education Development Foundation. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Donation Income Tax Policy of China Education Development Foundation (Caishui [2006] No.68) stipulates that enterprises, institutions, social organizations, individuals and other social forces will be fully deducted from/kloc-0 in 2006 before paying corporate income tax and personal income tax.
1 1. Donate Shanghai World Expo 20 10. The Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on the Tax Policy of Expo 20 10 (Caishui [2005] 180) stipulates that the taxable income shall be calculated from 65438+February 3, 20051day.
12, donated to the 29th Olympic Games. The Notice of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on the Tax Policy for the 29th Olympic Games (Caishui [2003] 10) stipulates that since June 22, 2003, the funds and material expenditures donated and sponsored by enterprises, social organizations and groups for the 29th Olympic Games shall be deducted in full when calculating the taxable income of enterprises; In addition, the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supplementary Tax Policies for the 29th Olympic Games (Caishui [2006]l28) stipulates that since September 30, 2006, donations from enterprises set up in China by compatriots from Hong Kong, Macao and Taiwan and overseas Chinese to the Beijing Olympic Sports Committee will be deducted in full when calculating the taxable income of enterprises.