I. General provisions

Generally speaking, it refers to the public welfare donation expenditure calculated according to the annual profit 12% stipulated in the tax law. According to Article 9 of the Enterprise Income Tax Law and Articles 51 to 53 of the Regulations for the Implementation of the Enterprise Income Tax Law, the portion of the public welfare donation expenses incurred by enterprises through public welfare social organizations or people's governments at or above the county level and their departments that does not exceed 12% of the annual profit calculated by enterprises according to the provisions of the unified national accounting system is allowed to be deducted. At the same time, the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Development of Public Rental Housing (Cai Shui [2014] No.52) stipulates that if enterprises, institutions, social organizations and other organizations donate housing as public rental housing, the public welfare donation expenditure shall be within 12% of the total annual profit.

From this point of view, the taxpayer's public welfare donation expenditure and donated housing as public rental housing expenditure are allowed to be deducted within 12% of the total profit calculated according to the accounting system.

Public welfare social organizations refer to social organizations such as foundations and charitable organizations that meet the following conditions:

1. registered according to law, with legal personality;

2. For the purpose of developing public welfare undertakings, not for profit;

3. All assets and their added value are owned by legal persons;

4 income and operating balance are mainly used for enterprises that meet the purpose of legal person establishment;

5. The remaining property after termination does not belong to any individual or profit-making organization;

6. Do not engage in business unrelated to the purpose of its establishment;

7. Have a sound financial accounting system;

8. Donors do not participate in the property distribution of social groups in any form;

9. 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.

In addition, in addition to the people's governments at or above the county level and their constituent departments and directly affiliated institutions, other public welfare social organizations can apply for pre-tax deduction of public welfare donations according to the prescribed procedures. Public welfare social organizations approved by the Ministry of Civil Affairs may apply to the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Civil Affairs respectively; Foundations approved by the provincial civil affairs departments may apply to the provincial finance, taxation and civil affairs departments respectively. Public welfare social organizations (excluding foundations) approved by the civil affairs departments of local people's governments at or above the county level may apply to the finance, taxation and civil affairs departments of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans.

Second, special policies.

Special policies refer to specific public welfare donations that can be fully deducted according to the tax law. After careful combing by the author, the income tax in 20 14 years is settled, and the public welfare donation expenditure that can be fully deducted is nothing more than the following aspects.

1, a fully deductible renewal policy.

According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China on Several Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guo [2009] No.202), enterprises make donations for specific matters such as post-earthquake reconstruction in Wenchuan, hosting the Beijing Olympic Games and Shanghai World Expo. According to the Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Supporting the Tax Policies Related to Wenchuan Earthquake Recovery and Reconstruction (Caishui [2008] 104), the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on the Tax Policies Related to the 29th Olympic Games (Caishui [2003] 10), the Ministry of Finance, Notice of State Taxation Administration of The People's Republic of China on Relevant Tax Policies for Supporting Wenchuan Earthquake Recovery and Reconstruction (Caishui [2008] 10) Other donations made by enterprises, calculated according to Article 9 of the Enterprise Income Tax Law and Articles 51, 52 and 53 of the Implementation Regulations, the annual profit after deduction is 65,438+02%. From this point of view, the current tax policy has been extended to the donation expenditure of specific matters, such as taxpayers' donation to Wenchuan disaster area, donation to Beijing Olympic Games and donation to Shanghai World Expo. When calculating enterprise income tax, it can be deducted in full according to the facts. Other tax policies such as donation to Yushu disaster area and donation to Zhouqu disaster area will be implemented to 20 12 12 3 1.

2. The latest policy that can be fully deducted.

According to the Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Policies Related to Supporting Lushan Earthquake Recovery and Reconstruction (Cai Shui [20 13] No.58), 2013 April 20 to 20 15, 12, 3/KLOC.

From this point of view, the charitable donations that can be fully deducted at present include: donations to Wenchuan disaster area, donations to Beijing Olympic Games, donations to Shanghai World Expo and donations to Lushan disaster area. Other eligible charitable donations that are less than 12% of the total annual profit are allowed to be deducted when calculating the taxable income.

Three. other terms

Finally, it is worth mentioning that according to the Supplementary 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 [2010] No.45), enterprises should provide public welfare donation bills printed by financial departments at or above the provincial level and stamped with the recipient's seal, or "non-tax revenue in general" stamped with the recipient's seal. Therefore, taxpayers should ask for receipts of donation bills or non-tax income payment books when donating to foreign countries.

At the same time, the competent tax authorities shall, according to the list jointly published by the finance, taxation and civil affairs departments, deal with the public welfare donation expenses incurred by public welfare social groups, that is, if the public welfare social groups receiving donations are located in the list, the public welfare donation expenses incurred by enterprises to the public welfare social groups in the list in the year to which the list belongs can be deducted before tax according to regulations; If the public welfare social organizations that accept donations are not on the list, or the public welfare donation expenses incurred by enterprises are not in the year to which the list belongs, they shall not be deducted. Therefore, when taxpayers donate to foreign countries, they must ask the donee to provide relevant documents to see if the other party is within the list.

In addition, the Notice of the Ministry of Finance, the Ministry of State Taxation Administration of The People's Republic of China and the Ministry of Civil Affairs on Issues Concerning Pre-tax Deduction of Public Welfare Donations (Caishui [2008] 160) also clearly stipulates that the value of assets donated by public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions shall be confirmed according to the following principles:

1. Monetary assets accepted for donation shall be calculated according to the amount actually received;

2. Donated non-monetary assets shall be calculated at fair value. When donating to public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions, the donor shall provide a certificate showing the fair value of the donated non-monetary assets. If the above proof cannot be provided, public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions shall not issue public welfare donation bills to them.