Donors: enterprises donate to public welfare social organizations and foundations; Deduction amount: the part of the donation amount within 12% of the total annual profit can be deducted when calculating the taxable income; Carry-over deduction: from the date of 2065438+2007 65438+ 10/,the expenditure on charitable donations that has not been deducted before tax can be deducted for the next three years; Deduction sequence: deduct the donation expenses carried forward from the previous year, and then deduct the donation expenses of the current year.

Tax treatment of corporate charitable donations;

1. Calculation of donation amount: When calculating taxable income, charitable donation expenses can be deducted within the legal limit;

2. Pre-tax deduction policy: According to the tax law, the portion of corporate charitable donations within the annual profit 12% can be deducted when calculating taxable income;

3. Voucher preservation: enterprises should properly preserve donation receipts and other donation vouchers for inspection by tax authorities;

4. Restrictions on donors: Donors should be charitable organizations established in accordance with the law and qualified for public offering, and donations from non-statutory charitable projects should not be deducted before tax;

5. Disposal of the excess: charitable donations that exceed the legal proportion cannot be deducted before tax in the current period, but can be deducted in future years;

6. Declaration and declaration: An enterprise shall declare charitable donations to the tax authorities when the annual income tax is settled, and reflect them in the tax declaration.

To sum up, enterprises can enjoy pre-tax deduction for their donations to public welfare social organizations and foundations within the range of 12% of the total annual profits, and can carry forward the donation expenses that have not been deducted to the next three years, in the order of deducting the donations carried forward from the previous year first and then deducting the donations from the current year.

Legal basis:

People's Republic of China (PRC) enterprise income tax law

Article 9

If the public welfare donation expenses incurred by an enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income.