Current location - Education and Training Encyclopedia - Educational institution - Where is Sean Shaw's charity donation?
Where is Sean Shaw's charity donation?
You can make a charitable donation to Aiyou Charity Foundation in the name of Sean.

Article 9 of the current enterprise income tax law stipulates: "The public welfare donation expenses incurred by an enterprise within 12% of the total annual profit are allowed to be deducted when calculating the taxable income." The total annual profit refers to the amount greater than zero calculated by the enterprise according to the unified accounting system of the state. The proceeds will be donated to the poor.

In Article 51 of the Regulations for the Implementation of the Enterprise Income Tax Law, it is clear that the public welfare donation mentioned in Article 9 of the Enterprise Income Tax Law refers to the donation made by enterprises for public welfare undertakings stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments.

Public welfare donation information

Article 3 of the People's Republic of China (PRC) Public Welfare Donation Law clearly stipulates that the public welfare mentioned in this Law refers to the following non-profit-making projects:

(a) activities of social groups and individuals in need of help, such as disaster relief, poverty alleviation 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.

Refer to the above? Baidu encyclopedia-charity donation