(1) Donation projects (five items):

1, poor migrant workers: the per capita annual income of the family is less than 4,000 yuan;

2. Poor old people: elderly people living alone without children, income and subsistence allowances;

3. Sick families: urban poor families whose main members have lost their ability to work due to illness and whose per capita annual income is less than 5,000 yuan;

4. Single-parent children: single-parent children whose per capita annual income is less than 5,000 yuan;

5. Families of victims: extremely poor families caused by special disasters.

(2) mode of funding (3):

1, general donation: the specific payee is uncertain, and each donation can be more or less.

2. Specific donation: determine the specific recipients, and the amount of each donation cannot be lower than the funding standard.

3. One-to-one pairing: determine the specific recipients and donate separately until the recipients get out of trouble. However, if the donor has financial difficulties, he can switch to other donors halfway.

(3) mode of donation (3):

1, bank remittance:

Account Opening Unit: Zhejiang Charity Foundation

Account number: 380025201040001161.

Bank of deposit: Business Department of Zhejiang Branch of Bank of China.

Account name: Zhejiang Charity Foundation

(IV) Tax Exemption Policy (II)

1, enterprise income tax

& lt& lt Enterprise Income Tax Law of People's Republic of China (PRC) >:> Article 9 stipulates: "The public welfare donation expenses incurred by an enterprise within 12% of the total annual profit are allowed to be deducted when calculating the taxable income". The public welfare relief donation here refers to the taxpayer's donation to education, civil affairs and other public welfare undertakings, natural disaster-stricken areas and poverty-stricken areas through non-profit social organizations and state organs in China.

2. Personal income tax

Article 24 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the income donated by individuals to education and other public welfare undertakings mentioned in the second paragraph of Article 6 of the tax law refers to the income donated by individuals to education and other public welfare undertakings through social organizations and state organs in China, as well as to areas suffering from natural disasters and poverty-stricken areas. If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from the taxable income.

Calculation method: In order to facilitate taxpayers who enjoy this policy to calculate taxes, the specific calculation procedures are specified as follows:

(1) enterprise income tax

1, adjust the income, that is, exclude the donations paid by the enterprise from the non-operating expenses and include them in the enterprise income;

2. Multiply the adjusted income by 12% to calculate the statutory donation deduction;

3. The difference between the adjusted income and the statutory donation deduction is taxable income.

4. If the current donation income of the enterprise is 12%, it will be deducted according to the facts.

If an enterprise donates 1 10,000 yuan to the provincial charity foundation in the "Donate for Love One Day" activity, the taxable income of the enterprise before adjustment in that year is190,000 yuan (the enterprise income tax rate is 25%, regardless of other factors). The calculation of enterprise tax payable is as follows:

1, adjusted income: 1900+ 100=2000 (ten thousand yuan)

2. Calculate the statutory donation deduction: 2000× 12%=240 (ten thousand yuan).

3. Calculate the taxable income after deducting donations: 2000-240 = 1760 (ten thousand yuan).

4. Calculate the tax payable: 1900×25%=475 (ten thousand yuan).

The enterprise donated 6,543,800 yuan, but actually only donated 750,000 yuan, and the income tax relief formed 250,000 yuan.

(2) Personal income tax

Donation amount allowed to be deducted = taxable income ×30%

Personal income tax payable = (taxable income-allowable deduction for donation) × applicable tax rate-quick deduction.

Example: In May 2008, Wang's taxable income from wages and salaries was 5,000 yuan, and the expense deduction standard stipulated in the tax law was 2,000 yuan. That month, he donated 500 yuan to charity. The calculation method of personal income tax payable is as follows:

Taxable income =5000-2000=3000 yuan

Donation allowed to be deducted =3000×30%=900 yuan.

Personal income tax payable = [3000-500] ×15%-125 = 250 yuan.

In fact, Wang's donation was only 425 yuan to 500 yuan, and 75 yuan was formed by income tax relief. Because the 500 yuan donated by Wang does not exceed 30% of the taxable income, full deduction is allowed; If the donation amount has exceeded 30% of the taxable income, only 30% can be deducted before tax, and the excess should be incorporated into the taxable income to calculate and pay individual income tax.

Procedures and methods for handling tax incentives: For taxpayers to deduct income tax from charitable and relief donations to charities, this preferential policy does not need the approval of the tax authorities, and taxpayers can directly deduct income tax in accordance with state regulations when calculating and paying income tax. However, taxpayers should take the initiative to provide the tax authorities with legal credentials issued by non-profit social organizations and state organs to donate to public welfare undertakings and other certificates required by the competent tax authorities.