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Deduction ratio of China Social Welfare Foundation
Not less than 8%.

Enterprises or individuals are allowed to deduct donations to public welfare charities in accordance with the provisions of the tax law when calculating taxable income through public welfare social organizations, people's governments at or above the county level and their departments and other state organs.

Social organizations qualified for public fundraising shall not spend more than 65,438+00% of their annual management expenses in the first two years.