According to the Individual Income Tax Law of People's Republic of China (PRC), if an individual donates his income to charity such as education, poverty alleviation and poverty alleviation, the part of his donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from his taxable income;

If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The term "individuals donating their income to charity such as education, poverty alleviation and poverty alleviation" as mentioned in these Measures refers to individuals donating their income to charity such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China;

Taxable income refers to the taxable income before deducting donations.