According to the provisions of the current income tax laws and regulations, our bureau has put forward specific operational guidelines for the income tax treatment of enterprises and individuals' public welfare donations for taxpayers' reference when filing income tax returns. For example, the State Council, the Ministry of Finance and State Taxation Administration of The People's Republic of China have revised and adjusted the income tax policies for public welfare donations, and our bureau will give new operational guidelines in time according to the new policies and regulations, so please pay attention to them.
I. Operating Guidelines for Pre-tax Deduction of Corporate Income Tax for Public Welfare Donations
(1) policy stipulates that
If the public welfare donation expenditure incurred by an enterprise as stipulated in the Enterprise Income Tax Law of People's Republic of China (PRC) is less than 12% of the total annual profit, it can be deducted when calculating the taxable income. The public welfare donation mentioned in Article 9 of the Enterprise Income Tax Law refers to the enterprise's donation to the People's Republic of China (PRC) Donation Law or the public welfare undertakings stipulated by the people's governments at or above the county level and their departments.
(two) the calculation method of the deduction of public welfare donations.
Public welfare donations made by enterprises within the range of 65,438+02% of total profits are allowed to be deducted before tax, and the part exceeding the proportion of 65,438+02% of profits should be taxed and the taxable income should be increased. Enterprise income tax is calculated on an annual basis and paid in advance on a monthly basis. The following examples illustrate the income tax treatment methods for advance receipt and final settlement of charitable donations.
Example 1: Company A pays enterprise income tax in advance on a quarterly basis, and makes final settlement at the end of the year. In May 2008, RMB 1 10,000 yuan was donated to Sichuan earthquake-stricken area through the civil affairs department of the government. In the second quarter, Company A realized an accumulated accounting profit of 5 million yuan. The enterprise income tax paid in the first quarter was 400,000 yuan. A company applies the enterprise income tax rate of 25%.
Income tax payable by Company A in the second quarter = enterprise income tax calculated according to accumulated profits in the second quarter-enterprise income tax paid in the first quarter =500×25%-40=85 (ten thousand yuan).
Note: When the enterprise income tax is paid in advance, the withholding tax is calculated according to the accounting profit. Since the donation expenses incurred in the second quarter have been deducted as expenses when calculating accounting profits, it is not necessary to conduct income tax treatment in accordance with the provisions of the Enterprise Income Tax Law and its implementing regulations.
Example 2: [Continued from the previous example1] At the end of 2008, assuming no other tax adjustments, Company A realized an accounting profit of100000 yuan in 2008. From the first quarter to the fourth quarter of 2008, the accumulated enterprise income tax was 2.4 million yuan.
Deductible charitable donation of Company A in 2008 =1000×12% =120 (ten thousand yuan).
The charitable donation of Company A in 2008 was RMB 6,543,800+200,000, which was less than the tax deductible charitable donation of RMB 6,543,800+200,000. Therefore, the charitable donation of 6,543,800+0,000 yuan can be deducted in full without tax adjustment.
Enterprise income tax payable by Company A in 2008 = 1000×25%=250 (ten thousand yuan).
After deducting the accumulated enterprise income tax of 2.4 million yuan, Company A should pay back the enterprise income tax of 654.38 million yuan in 2008.
Example 3: [Continued from the previous example1] At the end of 2008, assuming no other tax adjustments, Company A realized an accounting profit of 8 million yuan in 2008. From the first quarter to the fourth quarter of 2008, the accumulated enterprise income tax was 2.4 million yuan.
The tax deductible public welfare donation of Company A in 2008 =800× 12%=96 (ten thousand yuan).
The charitable donation of Company A in 2008 was RMB 6,543,800+0,000, which was greater than the deductible charitable donation of RMB 960,000 before tax. Therefore, the charitable donation of 6,543,800 yuan needs to be adjusted and increased by 40,000 yuan.
Corporate income tax payable by Company A in 2008 =(800+4)×25%=20 1 (ten thousand yuan)
After deducting the accumulated enterprise income tax of 2.4 million yuan, Company A can apply for a refund of enterprise income tax of 390,000 yuan after final settlement in 2008.
Example 4: At the end of 2008, assuming no other tax adjustments, Company A realized an accounting profit of-5 million yuan in 2008. From the first quarter to the fourth quarter of 2008, the accumulated enterprise income tax was 2.4 million yuan.
The pre-tax deductible public welfare donation of Company A in 2008 =0× 12%=0 (ten thousand yuan).
The accounting profit of Company A in 2008 was-5 million yuan, that is, the accounting loss was 5 million yuan, which can be deducted and donated to 0 yuan in 2008. Therefore, the charitable donation of 6,543,800 yuan needs to be adjusted and increased by 6,543,800 yuan.
A company's taxable income in 2008 =-500+ 100=-400 (ten thousand yuan)
Company A does not need to pay enterprise income tax in 2008. In 2008, the accumulated enterprise income tax was 2.4 million yuan, and Company A can apply for tax refund.
(3) Several problems that should be paid attention to in charitable donation.
1. The public welfare donation expenses mentioned in the tax law must be donated by public welfare social organizations or people's governments at or above the county level and their departments, so that the part within 12% of the total annual profit can be deducted when calculating the taxable income.
Article 52 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates the conditions for public welfare social organizations: public welfare social organizations refer to social organizations such as foundations and charitable organizations that meet the following conditions at the same time:
(a) registered in accordance with the law, with legal personality;
(two) for the purpose of developing public welfare undertakings, not for profit;
(3) All assets and their added value are owned by legal persons;
(four) the income and operating balance are mainly used for enterprises that meet the purpose of establishing a legal person;
(5) The remaining property after termination does not belong to any individual or profit-making organization;
(six) do not engage in business unrelated to the purpose of its establishment;
(7) Having a sound financial accounting system;
(eight) the donor does not participate in the distribution of property of social groups in any form;
(nine) 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.
2. When an enterprise donates to the Wenchuan earthquake-stricken area through the people's government at or above the county level and its constituent departments or public welfare social organizations, it should pay attention to the preservation of donation bills or other credentials and evidence that can prove the donation expenses, as proof materials for pre-tax deduction of public welfare donation expenses.
3. Pre-tax deduction of public welfare donation expenditure does not belong to administrative examination and approval. An enterprise shall, according to the donation expenditure and the provisions of the enterprise income tax law and its implementing regulations, deduct the public welfare donation expenditure when calculating the taxable income without the approval of the tax authorities.
Two. Operating guidelines for pre-tax deduction of personal income tax for public welfare donations
(1) Policies and regulations on pre-tax deduction of individual public welfare disaster relief donations
1. Policy Provisions on Deduction of Donation Limit for Public Welfare Disaster Relief
According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, taxpayers donate their income to social welfare undertakings such as education and areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, and the part of their donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income.
Donation deduction limit = taxable income ×30%
If the actual donation amount is greater than the donation limit, it can only be deducted according to the donation limit; If the actual donation amount is less than or equal to the donation limit, it will be deducted according to the actual donation amount.
After deducting the actual donation amount (or donation limit), the calculation formula of tax payable is:
Taxable amount = (taxable income-allowable deduction of donations) × applicable tax rate-quick deduction.
In addition, there are two special provisions:
1. In recent years, the Ministry of Finance and State Taxation Administration of The People's Republic of China have made it clear that, Personally registered Guanghua Science and Technology Foundation, China Women's Development Foundation, China Population Welfare Foundation, chinese primary health care Foundation, China Social and Cultural Development Foundation, Yan Baohang Education Foundation, china narcotics control foundation, China Overseas Chinese Economic and Cultural Foundation, China Minority Culture and Art Foundation, China Cultural Relics Protection Foundation, peking university education foundation, China Financial Education Development Foundation, China Development Research Foundation, Tan Kah Kee Science Award Foundation, China Friendship and Peaceful Development Foundation, China Literature Foundation, China Agricultural Science and Education Foundation, China Children's Culture and Art Foundation, China Public Security Foundation, China Senior Prosecutor Education Foundation, China International Studies and Academic Exchange Foundation, China Economic Reform Research Foundation, China Youth Social Education Foundation, Xiangjiang Social Assistance Foundation, China Staff Development Foundation, China Western Talent Development Foundation, Cosco Charity Foundation, Zhang Xueliang Foundation, Zhou Peiyuan Foundation, china confucius foundation, China Siyuan Engineering Foundation for Poverty Alleviation, China Symphony Development Foundation, China Hepatitis Prevention Foundation, China Film Foundation, China Leprosy Prevention Foundation, China International Strategic Research Foundation, China Huaxia Cultural Heritage Foundation, China Civil Aviation Science Foundation, China Southern Airlines Ten Points Care Foundation, China Life Charity Foundation, etc. Within 30% of the taxable income declared by individuals. After the promulgation of the Regulations on the Management of Foundations, some foundations have changed from corporate legal persons to non-profit legal persons. Here, foundations are still regarded as social organizations.
However, the deduction of personal donations through the China Social and Cultural Development Foundation is limited to the following publicity and cultural undertakings: first, donations to national key symphony orchestras, ballet companies, opera companies, Beijing opera companies and other national art performance groups; Second, donations to public welfare libraries, museums, science and technology museums, art galleries and revolutionary history memorial halls; Third, donations to key cultural relics protection units; Fourth, donations of social welfare activities, projects and cultural facilities accepted by non-production and operation cultural centers or mass art museums affiliated to cultural administrative departments.
2. Donations made by individuals directly to the Emergency Rescue Center of the Ministry of Civil Affairs, China Glory Industry Promotion Association, China Association for Poverty Alleviation and Development, China Association for the Promotion of International Cooperation of Non-governmental Organizations, China Social Workers Association Orphan and Disabled Children Relief Fund Management Committee, China Environmental Protection Federation and China Social Workers Association are allowed to be deducted before tax when calculating and paying personal income tax.
2. Full deduction policy.
Since 2000, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have gradually relaxed the deduction limit of charitable donations, and introduced a policy of full pre-tax deduction, allowing individuals to deduct 100% (full amount) before personal income tax for donations to the following institutions through non-profit social organizations and government departments (individual donations can also be directly made):
(1) Donation to the Red Cross: Notice of the Ministry of Finance on Issues Concerning Income Tax Policies for Donations by Enterprises and Other Social Forces to the Red Cross in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2000] No.30) stipulates that donations made by individuals to the Red Cross through non-profit social organizations and state organs (including the China Red Cross) shall be deducted in full when calculating personal income tax.
(1) Identify "Red Cross Cause"
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Donation of Enterprises and Other Social Forces to the Red Cross Society (Caishui [20065438+0] No.28) stipulates that the Red Cross Society refers to the Red Cross Society at or above the county level. According to the duties entrusted by the Red Cross Law of the People's Republic of China and the Articles of Association of the China Red Cross Society,