When an enterprise enjoys the pre-tax full deduction policy according to Announcement No.9, if it donates cash and articles to deal with the COVID-19 epidemic through public welfare social organizations or people's governments at or above the county level and their departments and other state organs, it shall promptly ask the other party to issue a donation bill for public welfare undertakings, and indicate the relevant donation items for epidemic prevention and control on the bill. The donated bills shall be properly kept by the enterprise and retained by itself.

Anyone who directly donates the items used to deal with the COVID-19 epidemic to the hospital undertaking the task of epidemic prevention and control shall properly keep and keep the donation acceptance letter issued by the other party.

2. On the deduction of individual donations

When individuals enjoy the pre-tax full deduction policy according to Announcement No.9, they shall be subject to the "Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Individual Income Tax Policy for Charitable Donations (No.99, 20 19) stipulates pre-tax deduction. Among them, individuals directly donated money to hospitals undertaking epidemic prevention and control tasks to deal with the epidemic situation in COVID-19. When handling the pre-tax deduction of personal income tax, they need to indicate "direct donation" in the remarks column of the list of personal income tax deduction for charitable donations.