1. Allow 1.5% deduction

Due to the particularity of financial and insurance enterprises, the Ministry of Finance and the State Administration of Taxation’s Regulations on Financial, "Notice on Income Tax Issues for Insurance Enterprises" (Caishuizi [1994] No. 027) stipulates that financial and insurance enterprises' donation expenditures for public welfare and relief can be based on the actual situation within the standard of not exceeding 1.5% of the enterprise's taxable income for the year. deduct.

2. Allow 10% proportional deduction

The "Notice of the Ministry of Finance and the State Administration of Taxation on Promoting Preferential Policies for Cultural Value-Added Tax and Business Tax" (Caishui [2006] No. 153) stipulates: From January 1, 2006 to December 31, 2010, public welfare donations for publicity and cultural undertakings made by social forces such as enterprises, institutions, social groups, and individuals through state-approved non-profit public welfare organizations or state agencies, After review by the tax authorities, when taxpayers pay corporate income tax, the portion within 10% of their annual taxable income can be deducted when calculating taxable income

The public welfare nature of the above publicity and cultural undertakings The scope of donations is:

1. Donations to key national symphony orchestras, ballet troupes, opera troupes, Peking Opera troupes and other national art performance groups.

2. Donations to public welfare libraries, museums, science and technology museums, art galleries, and revolutionary historical memorial halls.

3. Donations to key cultural relics protection units.

4. Donations for social welfare activities, projects and cultural facilities accepted by non-production and commercial cultural centers or mass art centers affiliated to the cultural administrative department.

3. Full deduction allowed

1. Donate to the Red Cross cause. "Notice on Income Tax Policy Issues Concerning Donations to Red Cross Causes by Enterprises and Other Social Forces" (Caishui [2000] No. 30) stipulates that from January 1, 2000, enterprises, institutions, social groups, individuals and other social forces, Donations made to Red Cross causes through non-profit social groups and state agencies (including the Red Cross Society of China) are fully deductible when calculating corporate income tax and personal income tax.

2. Donations to elderly service institutions. The "Notice on Tax Policy Issues for Elderly Service Institutions" (Caishui [2000] No. 97) stipulates that from October 1, 2000, social forces such as enterprises, institutions, social groups, and individuals will be taxed through non-profit organizations. Donations from social groups and government departments to welfare and non-profit elderly service institutions are fully deductible before paying corporate income tax and personal income tax. The elderly service institutions referred to here refer to welfare and non-profit institutions that specialize in providing life care, culture, nursing, fitness and other services to the elderly. They mainly include: elderly social welfare homes, nursing homes (nursing homes), elderly Service centers, apartments for the elderly (including nursing homes, rehabilitation centers, nursing homes for the elderly), etc.

3. Donations to rural compulsory education. The "Notice on Income Tax Policies Concerning Taxpayers' Donations to Rural Compulsory Education" (Caishui [2001] No. 103) stipulates that from July 1, 2001, social forces such as enterprises, institutions, social groups and individuals will use non-profit social Donations made by groups and state agencies to rural compulsory education are allowed to be fully deducted from the income before corporate income tax and personal income tax.

The scope of rural compulsory education here refers to primary schools and junior high schools in rural towns (excluding towns where county and county-level municipal governments are located) and villages organized by the government and social forces, as well as those belonging to this stage. of special education schools. Donations made by taxpayers to rural compulsory education and high school schools also enjoy the pre-income tax deduction policy stipulated in this notice.

4. Donations to public welfare youth activity venues. "Notice on Income Tax and Business Tax Policies for Electronic Game Halls in Youth Activity Venues" (Caishui [2000] No. 21) stipulates that from January 1, 2000, public welfare youth activity venues will be temporarily exempt from corporate income tax; Social forces such as enterprises, institutions, social groups and individuals, through non-profit social groups and state agencies, can fully deduct donations to public welfare youth activity venues (including newly built ones) before paying corporate income tax and personal income tax. The so-called public welfare youth activity venues here refer to public welfare venues such as youth palaces, youth activity centers and other off-campus activities that specifically provide young students with science and technology, culture, moral education, patriotism education, and sports activities.

5. Donations to 5 units including China Health Express Foundation. "Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction of Income Tax on Donations to China Health Express Foundation and Five Other Units" (Caishui [2003] No. 204) stipulates that starting from January 1, 2003, enterprises and institutions Donations made by social forces such as units, social groups and individuals to China Health Express Foundation, Sun Yefang Economic Science Foundation, China Charity Federation, China Legal Aid Foundation and China Justice and Courage Foundation are allowed before paying corporate income tax and personal income tax. Full deduction.

6. Donations to rural boarding school construction projects.