According to the Individual Income Tax Law of People's Republic of China (PRC):
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
According to Articles 51, 52 and 53 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the portion of public welfare donation expenses incurred by enterprises that does not exceed 65,438+02% of the total annual profit is allowed to be deducted.
That is to say, individuals can enjoy the pre-tax deduction of 30% of taxable income and enterprises can enjoy the pre-tax deduction of 12% of total annual profit, except that the State Council has issued a document stipulating that it can be fully deducted before tax.
Second, the special circumstances-100%
1. Direct donations made by hospitals undertaking epidemic prevention and control tasks to deal with pneumonia in novel coronavirus are allowed to be deducted in full when calculating taxable income.
2 donations to welfare and non-profit pension service institutions are allowed to be deducted in full before paying enterprise income tax and personal income tax.
3. Donations used for public welfare relief by 8 units including China Foundation for the Development of Aging are allowed to be fully deducted before paying corporate income tax and personal income tax.
4. Donations made by six organizations, including Soong Ching Ling Foundation, for public welfare relief are allowed to be fully deducted before paying corporate income tax and personal income tax.
5. Donations to five units, including China Health Express Foundation, are allowed to be fully deducted before paying corporate income tax and personal income tax.
6. Donations used for public welfare relief through China Medical and Health Development Foundation are allowed to be fully deducted before paying enterprise income tax and personal income tax.
7. Donations used for public welfare relief through China Education Development Foundation are allowed to be fully deducted before paying enterprise income tax and personal income tax.
8. Donations to education by non-profit social organizations and state organs in China are allowed to be fully deducted before corporate income tax and personal income tax.
9. Donations to rural compulsory education are allowed to be fully deducted from income before paying enterprise income tax and personal income tax.
10. Donations to public welfare youth activity places are allowed to be fully deducted before paying corporate income tax and personal income tax.
Third, the laws and regulations of charitable donation.
People's Republic of China (PRC) (China) Charity Donation Law
essay
The term "public welfare undertakings" as mentioned in this Law refers to the following non-profit-making projects: (1) activities of social groups and individuals such as disaster relief, poverty relief and disability assistance; (2) Education, science, culture, health and sports; (3) Environmental protection and social public facilities construction; (4) Other social public and welfare undertakings that promote social development and progress.
People's Republic of China (PRC) enterprise income tax law
Article 9
If the public welfare donation expenses incurred by the enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
In fact, we believe that through the pre-tax deduction standard of charitable donations in 2022, it is not difficult to see that the pre-tax deduction of charitable donations by the state is relatively humanized, and the proportion is more favorable to donors. I believe everyone can also see the state's recognition and encouragement of charitable donations. I think this is also a kind of national support for public welfare undertakings.