1. If items are donated directly to hospitals undertaking epidemic prevention and control tasks to treat pneumonia in novel coronavirus, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies for Donation in Support of Prevention and Control of Pneumonia in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020): "Enterprises and individuals who donate items directly to hospitals undertaking epidemic prevention and control tasks to treat pneumonia in novel coronavirus are allowed to deduct them in full when calculating taxable income. Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.

Article 5 stipulates that this announcement shall come into force on June 65438+1 October1day, 2020, and the deadline shall be announced separately according to the epidemic situation. "

2. Donate to welfare and non-profit service institutions for the elderly.

According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on the Tax Policy of Pension Service Institutions (Caishui [2000] No.97), "2. Donations made by enterprises, institutions, social organizations and individuals to welfare and non-profit pension service institutions through non-profit social organizations and government departments shall be fully deducted before paying enterprise income tax and personal income tax. 3. The service institutions for the elderly mentioned in this Notice refer to welfare and non-profit institutions that provide life care, culture, nursing and fitness services for the elderly, mainly including: social welfare homes, nursing homes (nursing homes), service centers for the elderly and apartments for the elderly (including nursing homes for the elderly, rehabilitation centers and nurseries).

This notice shall be implemented as of June 10, 2000. "

3. Donation of public welfare relief through 8 units including China Foundation for the Development of Ageing,

According to the Ministry of Finance's Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Income Tax Policies for Donations of Eight Units (Caishui [2006] No.66): "Enterprises, institutions, social organizations and individuals are allowed to pay corporate income tax and individuals through China Foundation for the Development of Ageing, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Protection Foundation, China Children and Teenagers Foundation and China Glory Foundation. This notice shall be implemented as of 1 2006. "

4. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Income Tax Policies for Donations of Six Units including Soong Ching Ling Foundation (Caishui [2004] 172): "Enterprises, institutions, social organizations and individuals are allowed to treat pneumoconiosis through donations for public welfare through Soong Ching Ling Foundation, china welfare institute, China Welfare Foundation for the Disabled and China Foundation for Poverty Alleviation. This notice shall be implemented as of 1 day, 2004. "

5. Donate to 5 units including China Health Express Foundation.

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction of Donations to Five Units, including China Health Express Foundation (Caishui [2003] No.204), enterprises, institutions, social organizations and individuals are allowed to deduct all donations to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 day, 2003. "

6. Donation of public welfare relief through China Medical and Health Development Foundation,

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Donation Income Tax Policy of China Medical and Health Development Foundation (Caishui [2006] No.67) issued by the Ministry of Finance, "Enterprises, institutions, social organizations, individuals and other social forces use China Medical and Health Development Foundation for public welfare disaster relief donations, allowing full deduction before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 2006. "

7. Donation of public welfare relief through China Education Development Foundation,

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Donation Income Tax Policy of China Education Development Foundation (Caishui [2006] No.68) issued by the Ministry of Finance: "Enterprises, institutions, social organizations, individuals and other social forces use China Education Development Foundation for public welfare disaster relief donations, which are allowed to be fully deducted before paying corporate income tax and personal income tax. This notice shall be implemented as of 1 2006. "

8. Donations to education by non-profit social organizations and state organs in China,

According to Article 1, Paragraph 8 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy (Caishui [2004] No.39): "8. Taxpayers' donations to education through non-profit social organizations and state organs in China are allowed to be deducted in full before corporate income tax and personal income tax.

Six, this notice shall be implemented as of June 1 2004. If the previous provisions are inconsistent with this notice, this notice shall prevail. "

9. Donate rural compulsory education,

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Taxpayers' Donation to Rural Compulsory Education (Caishui [20065438+0] No.65438+003), "Donations made by enterprises, institutions, social organizations and individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying enterprise income tax and personal income tax.

Iv. this notice shall be implemented as of July 1 2006. "

10. Donate public welfare youth activity places,

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Issues Concerning Income Tax and Business Tax Policies in Youth Activity Places and Electronic Game Rooms (Caishui [2000] No.2 1), "1. Public welfare youth activity places are temporarily exempt from enterprise income tax; Donations from enterprises, institutions, social organizations, individuals and other social forces to public welfare youth activity venues (including new ones) through non-profit social organizations and state organs are allowed to be fully deducted before paying corporate income tax and personal income tax.

The public welfare youth activity places mentioned in this Notice refer to public welfare places such as Youth Palace and Youth Activity Center that provide science, technology, culture, moral education, patriotism education and sports activities for young students.

Article 1 of this notice shall be implemented as of June 65438+1 October 2000 1 day, and articles 2 to 4 shall be implemented as of July 20001day. "

1 1. Donate to Beijing 2022 Winter Olympics and Paralympic Winter Games,

According to the third paragraph of Article 3 of the Notice of the General Administration of Customs of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policies for the Beijing 2022 Winter Olympics and Paralympics (Cai Shui [2017] No.60): "(3) The expenses of funds and materials donated by individuals to the Beijing 2022 Winter Olympics, Paralympics and test events can be deducted in full when calculating their taxable income."

(2) Enterprise income tax:

1.20 19 1 to 2022 12 3 1 enterprises make donations to help the poor by using public welfare social organizations or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions, and are allowed to calculate the taxable income of enterprise income tax according to the facts. During the implementation of the policy, the above policies can continue to be applied to areas that have achieved poverty alleviation. The "target poverty-stricken areas" include 832 national key counties for poverty alleviation and development, counties in concentrated contiguous poverty-stricken areas (1 city, 6 counties in Aksu region of Xinjiang enjoy the district policy) and poverty-stricken villages with established files.

At the same time, the poverty alleviation donation expenditure and other public welfare donation expenditure incurred by the enterprise shall not be included in the calculation of the annual deduction limit of public welfare donation expenditure.

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office on the Pre-tax Deduction Policy of Corporate Donation for Poverty Alleviation (Announcement No.49 of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office, 20 19).

2. Taxpayers' donations to education through non-profit social organizations and state organs in China are allowed to be fully deducted before enterprise income tax. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy (Caishui [2004] No.39).

3. Donations from enterprises, institutions, social organizations and other social forces to welfare and non-profit pension service institutions through non-profit social organizations and government departments shall be fully deducted before paying enterprise income tax; Service institutions for the elderly refer to welfare and non-profit institutions that provide life care, culture, nursing and fitness services for the elderly, mainly including: social welfare homes, nursing homes (nursing homes), service centers for the elderly, and apartments for the elderly (including nursing homes for the elderly, rehabilitation centers and nurseries). Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policy of Pension Service Institutions (No.97 [2000] of Caishui).

4 enterprises, institutions, social organizations and other social forces, through non-profit social organizations and state organs (including the China Red Cross) to the Red Cross cause donations, in the calculation and payment of enterprise income tax shall be deducted in full. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Issues Concerning Income Tax Policies for Enterprises and Other Social Forces to Donate to the Red Cross (No.30 [2000] of the Ministry of Finance).

5. Donations made by enterprises, institutions, social organizations and other social forces through Soong Ching Ling Foundation, china welfare institute, China Disabled Welfare Foundation, China Foundation for Poverty Alleviation, china coal miner pneumoconiosis treatment foundation and China Environmental Protection Public Welfare Relief Foundation are allowed to be fully deducted before paying enterprise income tax. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Donation Income Tax Policies of Six Units, including Soong Ching Ling Foundation (Caishui [2004] 172).

6. Enterprises, institutions, social organizations and other social forces use the China Medical and Health Development Foundation for public welfare disaster relief donations, which are allowed to be fully deducted before paying enterprise income tax. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Donation Income Tax Policy of China Medical and Health Development Foundation (Caishui [2006] No.67).

7. Enterprises, institutions, social organizations and other social forces make use of China Foundation for the Development of Aging, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Conservation Foundation, China Children and Teenagers Foundation and China Glory Foundation to make charitable relief donations, which are allowed to be fully deducted before paying enterprise income tax. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Income Tax Policies for Donations from Eight Units, including China Foundation for the Development of Ageing (Caishui [2006] No.66).

8. Enterprises, institutions, social organizations and other social forces are allowed to deduct all donations to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation before paying enterprise income tax. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction of Donation Income Tax from Five Units, including China Health Express Foundation (Caishui [2003] No.204).

9. Cash and articles donated by enterprises through public welfare social organizations or people's governments at or above the county level and their departments and other state organs in response to the novel coronavirus epidemic are allowed to be deducted in full when calculating taxable income; Donating articles directly to hospitals undertaking the task of epidemic prevention and control to deal with the epidemic situation in novel coronavirus is allowed to be deducted in full when calculating the taxable income. Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on supporting the prevention and control of pneumonia in novel coronavirus (Announcement No.9 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020).

10. The expenses of funds, materials and services sponsored and donated by enterprises, social groups and organizations to the Hangzhou Asian Games shall be deducted in full when calculating the taxable income of enterprises.

Announcement of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on the tax policy of Hangzhou 2022 Asian Games and Asian Para Games (AnnouncementNo.: Ministry of Finance18,2020).

1 1. Donations made by enterprises to disaster-stricken areas through public welfare social organizations, people's governments at or above the county level and their departments are allowed to be deducted in full before the enterprise income tax of that year.

Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, Ministry of Finance and General Administration of Customs on Tax Policy Issues Concerning Post-earthquake Recovery and Reconstruction.

12. The capital and material expenditures donated by enterprises to Beijing 2022 Winter Olympics, Paralympic Winter Games and test events can be deducted in full when calculating the taxable income of enterprises.

Notice of the Ministry of Finance, the State Taxation Administration of The People's Republic of China and the General Administration of Customs on Tax Policies for the Beijing 2022 Winter Olympics and Paralympic Winter Games (Caishui [2065438+07] No.60).

13. According to the Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Tax Policy of Donation to Support the Prevention and Control of Pneumonia in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020) and Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Implementation Period of the Tax Policy of Supporting Pneumonia Prevention and Control (Announcement No.28 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020), From June 5438+1 October1day in 2020 to February 3 1 day in 2020, cash and articles donated by enterprises through public welfare social organizations or state organs such as people's governments at or above the county level and their departments are allowed to be deducted in full when calculating.