Relevant tax laws and regulations:
1. Article 53 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that "the portion of the public welfare donation expenditure incurred by an enterprise that does not exceed 12% of the total annual profit is allowed to be deducted. The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system. " According to this regulation, when calculating the donation deduction, the enterprise should deduct it within the range of 12% of the accounting profit, and the part that cannot be deducted beyond L2% cannot be carried forward to the following year.
Two. Notice on Issues Concerning Pre-tax Deduction of Public Welfare Donations (Caishui [2008] 160) stipulates that:
"One, enterprises through public welfare social organizations or people's governments at or above the county level and their departments, donations to public welfare undertakings, in the part of the total annual profit 12%, allowed to be deducted when calculating the taxable income. The total annual profit refers to the amount greater than zero calculated by the enterprise according to the unified accounting system of the state.
Six, in line with the provisions of article fourth of this notice, foundations, charitable organizations and other public welfare social organizations, can apply for pre-tax deduction of public welfare donations according to procedures. (1) Public welfare social organizations approved by the Ministry of Civil Affairs may apply to the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Civil Affairs respectively; (two) the foundation approved by the Provincial Civil Affairs Department may apply to the provincial finance, taxation (national tax, local tax, the same below) and the civil affairs department respectively. Public welfare social organizations (excluding foundations) approved by the civil affairs departments of local people's governments at or above the county level may apply to the finance, taxation and civil affairs departments of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans; (three) the civil affairs department is responsible for the preliminary examination of the qualifications of public welfare social organizations, and the financial and tax departments shall jointly examine and confirm the pre-tax deduction qualifications of donations from public welfare social organizations; (4) Eligible public welfare social organizations shall be published regularly by the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Civil Affairs and the finance, taxation and civil affairs departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, respectively, in accordance with the above management authority.
7. When a public welfare social organization applies for pre-tax deduction of donations, it shall submit the following materials: (1) an application report; (2) A copy of the registration certificate issued by the Ministry of Civil Affairs or the civil affairs department of the local people's government at or above the county level; (3) Articles of association; (four) the source of funds, the use of the corresponding year before the application, financial reports, details of public welfare activities, and the audit report of certified public accountants; (five) the annual inspection conclusion and social organization evaluation conclusion of the corresponding year before the application issued by the civil affairs department.
Eight, public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions shall, when accepting donations, use the public welfare donation bills uniformly printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the central government according to the administrative level, and affix the seal of the unit; If an individual asks for a donation bill, he shall issue it. After the newly established foundation applies for pre-tax deduction of donations, the donors of the original foundation can enjoy pre-tax deduction according to law with the donation bills. "