Legal analysis: According to the relevant provisions of the Enterprise Income Tax Law, public welfare donation expenditures incurred by an enterprise, which does not exceed 12% of the total annual profit, are allowed to be deducted.

Among them, the total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the provisions of the national unified accounting system.

Public welfare donations refer to enterprises making donations through public welfare social groups or people's governments at or above the county level and their departments.

Legal basis: Article 9 of the "Public Welfare Donation Law of the People's Republic of China" Natural persons, legal persons or other organizations may choose public welfare social groups and public welfare non-profit institutions that meet their donation wishes to make donations.

Donated property should be legal property that the person has the right to dispose of.

Article 10 Public welfare social groups and public welfare non-profit institutions may accept donations in accordance with this law.

The term "public welfare social groups" as used in this Law refers to foundations, charitable organizations and other social groups established in accordance with the law for the purpose of developing public welfare undertakings.

The term "public welfare and non-profit institutions" as used in this Law refers to educational institutions, scientific research institutions, medical and health institutions, social welfare cultural institutions, and social welfare institutions that are established in accordance with the law and are engaged in public welfare undertakings and are not for profit.

*Sports institutions and social welfare institutions, etc.

Article 11 When a natural disaster occurs or when an overseas donor requires the people's government at or above the county level and its departments to be the recipient, the people's government at or above the county level and its departments may accept the donation and manage the donated property in accordance with the relevant provisions of this Law.

to manage.

The people's governments at or above the county level and their departments may transfer the donated property to public welfare social groups or public welfare non-profit institutions; they may also distribute or establish public welfare undertakings according to the wishes of the donors, but they shall not be the beneficiaries.

Article 12 The donor may enter into a donation agreement with the donee regarding the type, quality, quantity and purpose of the donated property.

Donors have the right to decide the amount, purpose and method of donation.

The donor shall perform the donation agreement in accordance with the law and transfer the donated property to the recipient in accordance with the time limit and method stipulated in the donation agreement.

Article 13 When a donor donates property to build a public welfare project, he shall enter into a donation agreement with the recipient to make an agreement on the funding, construction, management and use of the project.

For donated public welfare projects, the recipient unit shall handle the project approval procedures in accordance with relevant national regulations and organize the construction, or the recipient and the donor may jointly organize the construction.

Project quality should comply with national quality standards.

After the donated public welfare project is completed, the recipient unit shall notify the donor of the project construction, use of construction funds, and project quality acceptance.

Article 14 Donors may leave a name to commemorate the donated public welfare projects; for projects donated solely by the donor or projects mainly funded by the donor, the name of the project may be proposed by the donor and reported to the county level or above.

Approved by the People's Government.