According to the current tax law, in order to encourage taxpayers to donate, individuals who donate income to the disaster-stricken areas through social organizations and state organs in China (such as the Red Cross Society, Charity Federation, Soong Ching Ling Fund, etc.) can deduct less than 30% of their taxable income when filing tax returns (unless there are special provisions).

In addition, the tax law also stipulates that personal disaster relief donations can be deducted according to law when declaring wages and salaries, and can also be deducted before tax when declaring other taxable income items, such as income from labor remuneration, income from property leasing, royalties and accidental income. However, if an individual has more than two taxable items, it can only be deducted from one of them.

Where an individual obtains income from labor services and pays taxes by withholding, the donor shall show the lawful and valid donation credentials to the withholding unit in time, and the withholding unit shall withhold taxes according to the facts. Individuals who declare and pay taxes on behalf of invoices shall provide legal and valid donation credentials to the tax authorities and deduct them according to the facts.