Question 2: Which donations can be deducted before tax? There are certain restrictions on donations. According to the enterprise income tax law, the portion of public welfare donations made by domestic enterprises (whether domestic or foreign) within the annual profit 12% is allowed to be deducted when calculating the taxable income.
Other tax laws and regulations stipulate that donations from enterprises, institutions, social organizations and other social forces to welfare, non-profit elderly service institutions, rural compulsory education, public welfare youth activity places, etc. are allowed to be fully deducted before paying enterprise income tax through non-profit social organizations and * * * departments.
Question 3: According to Caishui [2009] 124, which donations cannot be deducted before tax, 1. Donation expenses used by enterprises for public welfare undertakings through public welfare mass organizations are allowed to be deducted when calculating 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.
As can be seen from the above, those who exceed the prescribed proportion cannot be deducted, non-public welfare donations cannot be deducted, and those who do not pass public welfare mass organizations cannot be deducted.
Question 4: Public donations can be deducted before tax. According to the enterprise income tax law and its provisional regulations, eligible charitable donations can be deducted within the limit, as follows:
Charity donation refers to the donation made by enterprises to the public welfare undertakings stipulated in the Law of People's Republic of China (PRC) Municipality on Charity Donation through public welfare social organizations or people's governments at or above the county level and their departments.
The term "public welfare social organizations" as mentioned in these Measures refers to social organizations such as foundations and charitable organizations that meet the following conditions:
(a) registered in accordance with the law, with legal personality;
(two) for the purpose of developing public welfare undertakings, not for profit;
(3) All assets and their added value are owned by legal persons;
(four) the income and operating balance are mainly used for enterprises that meet the purpose of establishing a legal person;
(5) The remaining property after termination does not belong to any individual or profit-making organization;
(six) do not engage in business unrelated to the purpose of its establishment;
(7) Having a sound financial accounting system;
(eight) the donor does not participate in the distribution of property of social groups in any form;
(nine) other conditions stipulated by the competent departments of finance and taxation of the State Council in conjunction with the civil affairs department of the State Council and other registration management departments.
Limit: the part of the public welfare donation expenditure incurred by the enterprise that does not exceed 12% of the total annual profit is allowed to be deducted.
The total annual profit is the annual accounting profit calculated by factories and enterprises in accordance with the provisions of the national unified accounting system.
Therefore, whether your donation expenses can be deducted mainly depends on your donation method (through whom) and the proportion of your donation amount to your total profit.
Question 5: Can donation expenses be deducted before income tax? Included in non-operating expenses. Can be deducted before tax. However, the deduction ratio is limited. For example: 1. Enterprises, institutions, social organizations, individuals and other social forces donate to the technological innovation fund management center of small and medium-sized scientific and technological enterprises through public welfare social organizations and state organs. The part of the taxable income of enterprise income tax less than 3% and the part of the taxable income of individual income tax less than 30% are allowed to be deducted before calculating and paying income tax. (Caishui [2006] No.65438 +07 1) 2. Taxpayers are allowed to deduct the portion of the annual corporate income tax taxable income within 3% or the portion that does not exceed 30% of the declared personal income tax taxable income through public welfare and disaster relief donations in china narcotics control foundation. (Guoshuihan [2006]1253) 3. Enterprises, institutions, social organizations, individuals and other social forces are allowed to calculate and pay enterprise income tax through donations for public welfare relief from China Overseas Chinese Economic and Cultural Foundation, China Minority Culture and Art Foundation, China Cultural Relics Protection Foundation and peking university education foundation. The annual taxable income of enterprises is less than 3%, and the taxable income declared by individuals is less than 30%. (Caishui [2006] 164) 4. Donations provided by enterprises, institutions, social organizations, individuals and other social forces for AIDS prevention and treatment through non-profit social organizations and state organs are allowed to be deducted before tax for the part within 3% of the taxable income in the enterprise income tax year and the part within 30% of the taxable income in the individual income tax year. (Caishui [2006] No.84) 5. Taxpayers are allowed to deduct the part within 3% of the taxable income of the annual corporate income tax or the part not exceeding 30% of the taxable income of the declared personal income tax before paying the corporate income tax or personal income tax through the public welfare and relief donations of the China Foundation for Research and Academic Exchange of International Studies. (Guoshuihan [2006] No.447) 6. Taxpayers are allowed to deduct less than 3% of the annual corporate income tax taxable income or less than 30% of the declared personal income tax taxable income before paying corporate income tax or personal income tax through the public welfare and relief donations of Xiangjiang Social Assistance Foundation. (Guoshuihan [2006] No.324) The above is the handling of some donation expenses that I summarized myself before. I wonder what kind of donation your company belongs to?
Question 6: Can the donation from the Civil Affairs Bureau for poverty alleviation be deducted before tax? According to the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC), the portion of the public welfare donation expenses incurred by an enterprise within 65,438+02% of the total annual profit is allowed to be deducted when calculating the taxable income.
The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.
Caishui [2008] 160 stipulates that public welfare social organizations and social organizations refer to foundations, charitable organizations and other public welfare social organizations registered by the civil affairs department according to the Regulations on the Administration of Foundations and the Regulations on the Registration of Social Organizations issued by the State Council.
Third, the scope of donation expenditure.
According to Caishui [2008] 160, the public welfare donation expenditure refers to the public welfare donation expenditure stipulated in the People's Republic of China (PRC) Public Welfare Donation Law, and the specific scope includes:
(a) activities of social groups and individuals in need of help, such as disaster relief, poverty alleviation and disability assistance;
(2) Education, science, culture, health and sports;
(3) Environmental protection and public facilities construction;
(4) Other public interests and welfare undertakings that promote social development and progress.
Question 7: Which disaster relief donations can be deducted before tax? According to the tax law, the donation expenses incurred by an enterprise can be deducted before tax, but three conditions must be met at the same time, one is public welfare, the other is that the enterprise has achieved profit, and the third is within a certain proportion. If an enterprise suffers from operating losses, its donation expenses shall not be deducted.
According to Article 53 of the Regulations for the Implementation of the Enterprise Income Tax Law, 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 here refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.
Question 8: How to operate the pre-tax deduction of charitable donations? If the total profit is within the range of 65,438+02%, pre-tax deduction is allowed. If the profit exceeds 12%, tax should be increased to increase the taxable income. Enterprise income tax is calculated on an annual basis and paid in advance on a monthly basis. The following examples illustrate the income tax treatment methods for advance receipt and final settlement of charitable donations.
Personal donations to public welfare undertakings are deducted before tax when calculating personal income tax.
According to the second paragraph of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), the part donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income according to the relevant regulations of the State Council.
According to the provisions of Article 24 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the term "individuals donating their income to education and other public welfare undertakings" mentioned in the second paragraph of Article 6 of the tax law means that individuals donate their income to education and other public welfare undertakings and areas and poverty-stricken areas that have suffered serious natural disasters through social organizations and state organs in China. If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from the taxable income.
In addition, according to Article 8 of the Notice of the Ministry of Finance and the Ministry of Civil Affairs of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Deduction of Public Welfare Donations (Cai Shui [2008] 160), when accepting donations, public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions shall use the public welfare donation bills printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government and affix their seals; 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.
Some approved foundations, such as Rural Compulsory Education Foundation, Soong Ching Ling Foundation, china welfare institute, China Red Cross Society, etc. , can be deducted in full before tax when calculating personal taxable income according to regulations.
Question 9: What kind of donation can be paid before tax? Public welfare donations can be charged before tax as long as they meet the relevant provisions of Articles 51 and 52 of the Regulations on the Implementation of Enterprise Income Tax.
Article 51 The term "public welfare donation" as mentioned in Article 9 of the Enterprise Income Tax Law refers to the donation made by an enterprise to the public welfare undertakings as stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments.
Article 52 The public welfare social organizations mentioned in Article 51 of these Regulations refer to foundations, charitable organizations and other social organizations that meet the following conditions at the same time:
(a) registered in accordance with the law, with legal personality;
(two) for the purpose of developing public welfare undertakings, not for profit;
(3) All assets and their added value are owned by legal persons;
(four) the income and operating balance are mainly used for enterprises that meet the purpose of establishing a legal person;
(5) The remaining property after termination does not belong to any individual or profit-making organization;
(six) do not engage in business unrelated to the purpose of its establishment;
(7) Having a sound financial accounting system;
(eight) the donor does not participate in the distribution of property of social groups in any form;
(nine) other conditions stipulated by the competent departments of finance and taxation of the State Council in conjunction with the civil affairs department of the State Council and other registration management departments.
Fifty-third public welfare donation expenses incurred by enterprises that do not exceed 0.2% of the total annual profits are 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.
Question 10: Pre-tax deduction standard for donation expenses According to the provisions of Articles 51, 52 and 53 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the portion of donation expenses incurred by enterprises for public welfare that does not exceed 65,438+02% of the total annual profit is allowed to be deducted. Among them, the total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system. Charity donation refers to the donation made by enterprises to the public welfare undertakings stipulated in the Law of People's Republic of China (PRC) Municipality on Charity Donation through public welfare social organizations or people's governments at or above the county level and their departments.
Donation to Wenchuan is stipulated separately by the State Council, and the full amount can be deducted.