If your company pays 1 million yuan per year, this donation will only affect your company's comprehensive tax burden. The tax department will check and collect the tax. 1 million yuan is the tax deduction part, and the remaining part is the base of the taxable amount. Donations must be accompanied by a receipt or a certificate from the recipient when explaining it to the tax department.

Can be deducted before tax.

Article 9 of the "Enterprise Income Tax Law of the People's Republic of China": Public welfare donation expenditures incurred by enterprises, within 12% of the total annual profits, are allowed to be deducted when calculating taxable income. . The portion exceeding 12% of the total annual profit will be allowed to be carried forward and deducted when calculating taxable income within three years.