Today, I specially consulted the relevant detailed information, hoping to help people who are as confused as me.

(1) Laws and administrative regulations

Paragraph 2 of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that the part donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income according to the relevant regulations of the State Council. Article 24 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the income donated by individuals to education and other public welfare undertakings mentioned in the second paragraph of Article 6 of the tax law refers to the income donated by individuals to education and other public welfare undertakings and areas and poverty-stricken areas that have suffered serious natural disasters through social organizations and state organs in China. If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from the 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.

(2) Normative documents

Normative documents can be divided into the following two categories:

(1) The policy of deducting 30% from the limit. Such as: Individual Xiang Guanghua Science and Technology Foundation, China Population Welfare Foundation, China Women's Development Foundation, China Glory Promotion Association, China Legal Aid Foundation, China Environmental Protection Foundation, chinese primary health care Foundation, Yan Baohang Education Foundation, China Senior Prosecutor Education Foundation, China Financial Education Development Foundation, China International Civil Organization Cooperation Promotion Association, China Social Workers Association Orphan and Disabled Children Relief Fund Management Committee, Donation from 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 Heroes Foundation, etc. Less than 30% of the taxable income declared by individuals, which is allowed to be deducted before paying personal income tax. See Annex I for specific documents.

(2) Full deduction policy. For example, donations from individuals to public welfare youth activity places (including new ones), donations from the Red Cross, donations from welfare and non-profit elderly service institutions, donations from rural compulsory education, donations from China Health Express Foundation, Sun Economic Science Foundation, donations from china charity federation and China Legal Aid Foundation, donations from China Courageous Foundation and donations from China Medical and Health Development Foundation are allowed to be fully deducted before calculating and paying personal income tax. See Annex II for specific documents.

Second, the policy interpretation

(1) Donation object: It must be a donation to social welfare undertakings such as education, and areas suffering from serious natural disasters and poverty-stricken areas.

(2) Donation method: Donation must be made through social organizations or state organs in China. Donations made directly to the recipient units or individuals shall not be deducted before personal income tax.

(3) Donation deduction ratio: Under normal circumstances, the part of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from its taxable income; Donations that are allowed to be fully deducted before personal income tax is calculated and paid must be clearly stipulated in the document before tax deduction.

Third, the calculation example

(1) Calculation Example of Deducting 30% from Limit

Example 1: In August 2008, Mr. Zhang, an employee of a company, received a salary of 4,000 yuan, of which 500 yuan donated directly to a poor mountainous area in Guizhou Province, and10,000 yuan was donated to a natural disaster area through Guanghua Science and Technology Foundation, and a special donation receipt printed by the financial department was obtained; At present, the salary is deducted by 2000 yuan (ignoring other deductible items). How much personal income tax does Mr Zhang have to pay?

A: (1) Mr. Zhang donated directly to 500 yuan, a child who is out of school, and it cannot be deducted before the personal income tax is calculated.

(2) The taxable income of Mr. Zhang's salary this month is: 4000-2000 = 2000 yuan.

According to the relevant regulations, individuals who donate to natural disaster-stricken areas through Guanghua Science and Technology Foundation are allowed to deduct less than 30% of the taxable income.

The deductible donation limit for wages and salaries is: 2000×30%=600 yuan.

(3) Personal income tax payable on Mr. Zhang's monthly salary is:

(2000-600) ×10%-25 =115 (yuan)

(2) Examples of calculation of full deduction

Example 2: In March, 2009, citizen Liu received 8,000 yuan for giving lectures in a training center, donated 5,000 yuan to china charity federation, and obtained a special donation receipt printed by the financial department. How much personal income tax should Liu pay?

Answer: (1) The taxable income of Liu's labor remuneration is: 8000×( 1-20%)=6400 yuan.

According to relevant regulations, Liu's donation to china charity federation can be fully deducted from the taxable income. That is, the taxable income is 6400-5000= 1400 (yuan).

(2) The taxable amount of Liu's labor remuneration is: 1400×20%=280 yuan.