Whether public welfare donations need to pay corporate income tax depends on whether they meet the conditions for pre-tax deduction of donations: 1. Public welfare donations comply with the scope of the "Public Welfare Donation Law of the People's Republic of China", specifically including: disaster relief

Activities to relieve poverty and support disadvantaged social groups and individuals such as the disabled; education, health, and sports; environmental protection, and construction of social public facilities.

2. Enterprise donations are made through public welfare social groups, public welfare mass organizations, or people's governments at or above the county level and their departments.

The people's governments at or above the county level and their departments refer to the people's governments at or above the county level and their constituent departments and directly affiliated institutions; public welfare mass organizations must be jointly reviewed by the finance, taxation, civil affairs and other departments to obtain pre-tax deduction qualifications for donations.

3. Enterprises should obtain public welfare donation notes or general payment documents for non-tax income printed by the Ministry of Finance or the financial departments of provinces, autonomous regions, and municipalities directly under the Central Government, and stamp them with the seal of the recipient unit.

4. Corporate public welfare donations within 12% of total annual profits are allowed to be deducted when calculating taxable income.

Extended information Meteorological stations, as well as farmers’ professional technical associations and professional cooperatives, are temporarily exempt from income tax on the income derived from the technical services or labor services provided by them, as well as the income derived from the technical services or labor services provided by other various urban institutions;

Scientific research units and colleges and universities serve various industries in the transfer of technological achievements, technical training, and technical consultation.

Technical service income obtained from technical services and technical contracting is temporarily exempt from income tax; newly established independent accounting enterprises engaged in the consulting industry (including technology, law, accounting, auditing, taxation and other consulting industries), information industry, and technical service industry

or business units, shall be exempted from income tax for 2 years from the date of business opening; for newly established enterprises or business units engaged in transportation, postal and telecommunications industries with independent accounting, shall be exempted from income tax for the first year from the date of business opening.

Income tax will be halved in the second year; for newly established companies engaged in independent accounting in public utilities, commerce, material industry, foreign trade, tourism, warehousing, resident services, catering, education and cultural undertakings.

Enterprises or operating units in the health sector may, upon approval by the competent tax authorities, enjoy a reduction or exemption from income tax for two years from the date of business opening.