1. Donation of items directly to hospitals undertaking the task of epidemic prevention and control for the purpose of responding to the epidemic of pneumonia infected by a new type of coronavirus, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Donations Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (Announcement of the Ministry of Finance and the State Administration of Taxation, No. 9 of 2020), which stipulates: "Enterprises and individuals donating items directly to hospitals undertaking the task of epidemic prevention and control for the purpose of responding to the epidemic of pneumonia infected by the new coronavirus are allowed to deduct the full amount when calculating taxable income. Donors with the hospital to undertake the task of epidemic prevention and control of the donation issued by the letter of acceptance for pre-tax deduction matters.
Article 5 provides that this announcement shall come into force on January 1, 2020, and the deadline shall be announced separately depending on the epidemic situation."
2. Donations to welfare, non-profit senior service organizations.
According to the Notice of the Ministry of Finance and State Administration of Taxation on the Issues of Relevant Taxation Policies for Elderly Service Organizations (Cai Shui [2000] No. 97), "2. Donations to welfare and non-profit elderly service organizations by social forces such as enterprises, public institutions, social organizations, and individuals, through non-profit social organizations and governmental departments are not allowed to be made in payment of the Enterprise Income Tax and Individual Income Tax shall be allowed to be fully deducted before payment. Third, the elderly service institutions referred to in this notice refers to the welfare, non-profit institutions specialized in providing the elderly with life care, culture, nursing care, fitness and other services, mainly including: social welfare homes for the elderly, homes for the elderly (nursing homes), elderly service centers, elderly apartments (including elderly nursing homes, rehabilitation centers, day-care centers) and so on.
This notice has been implemented since October 1, 2000."
3. Donations for public welfare and relief through the China Foundation for the Development of Aging and other 8 units,
according to the "Ministry of Finance, State Administration of Taxation on the China Foundation for the Development of Aging and other 8 units of the donation of the Notice on Income Tax Policies" (Cai Shui [2006] No. 66), "for enterprises, institutions, social organizations and individuals and other social forces, through the China Foundation for the Development of Aging, etc. (Cai Shui [2006] No. 66) stipulates that: "For enterprises, institutions, social organizations, individuals and other social forces, donations for public welfare and relief through the China Foundation for the Development of Aging, the China Foundation for Chinese Language Education, the China Greening Foundation, the China Women's Development Foundation, the China Foundation for Concern for the Next Generation of Health and Sports, the China Foundation for the Conservation of Biological Diversity, the China Children's and Teenagers' Fund, and the China Foundation for the Promotion of Glorious Causes, shall be allowed to be fully deducted before payment of the Enterprise Income Tax and the Personal Income Tax. This notice shall be implemented as of January 1, 2006."
4. Donations used for public welfare relief through 6 units such as Song Qingling Foundation, according to the "Circular of the Ministry of Finance and the State Administration of Taxation on the Issues of Income Tax Policies on Donations to 6 Units such as Song Qingling Foundation" (Cai Shui [2004] No. 172), "For social forces such as enterprises, institutions, social organizations and individuals, through the Song Qingling Foundation, China Welfare Association, China Disabled Persons' Welfare Foundation, China Foundation for Poverty Alleviation, China Coal Mine Pneumoconiosis Treatment Foundation, and China Environmental Protection Foundation for public welfare and relief donations, they are allowed to deduct the full amount of such donations prior to the payment of the enterprise income tax and individual income tax. This notice shall be implemented as of January 1, 2004."
5. Donations to China Health Express Foundation and 5 other organizations.
According to the "Ministry of Finance, State Administration of Taxation on the donation to the China Health Express Foundation and other five units of income tax deduction before tax notice" (Cai Shui [2003] No. 204), "of enterprises, institutions, social organizations and individuals and other social forces, to the China Health Express Foundation and Sun Yefang Foundation for Economic Sciences, China Charity Federation, China Legal Aid Foundation and China Foundation for Justice and Courage, are allowed to deduct the full amount of their donations before paying enterprise income tax and individual income tax. This notice shall be implemented as of January 1, 2003."
6. Donations for public welfare and relief through the China Medical and Health Care Development Foundation,
According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Issues of Income Tax Policies on Donations to the China Medical and Health Care Development Foundation (Cai Shui [2006] No. 67), "For enterprises, institutions, social organizations and individuals and other social For enterprises, institutions, social organizations and individuals and other social forces, donations for public welfare and relief through the China Medical and Healthcare Development Foundation are allowed to be fully deducted before paying enterprise income tax and individual income tax. This notice shall be implemented as of January 1, 2006."
7. Donations for public welfare relief through the China Education Development Foundation,
according to the "Ministry of Finance, State Administration of Taxation on the China Education Development Foundation Donation Income Tax Policy Issues Notice" (Cai Shui [2006] No. 68), "for enterprises, institutions, social organizations and individuals and other social forces, through the China Education Development Foundation for public welfare and relief donations, are allowed to deduct the full amount before paying enterprise income tax and individual income tax. This notice shall be implemented as of January 1, 2006."
8. Donations to the education cause through non-profit social organizations and state organs in China
According to Article 1, Paragraph 8 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Taxation Policies for Education (Cai Shui [2004] No. 39), "8. Donations to the education cause by taxpayers through non-profit social organizations and state organs in China are allowed to be deducted before paying enterprise income tax and individual income tax. Taxpayers through non-profit social organizations and state organs in China to the educational cause of the donation, allowed to be fully deducted before the enterprise income tax and personal income tax.
6. This notice shall be implemented as of January 1, 2004, and previous provisions inconsistent with this notice shall prevail."
9. Donations to rural compulsory education,
According to the "Ministry of Finance, State Administration of Taxation on Taxpayers' Donations to Rural Compulsory Education Notice of Relevant Income Tax Policies" (Cai Shui [2001] No. 103), "enterprises and public institutions, social organizations and individuals and other social forces through nonprofit social organizations and state organs to rural Donations to compulsory education in rural areas by enterprises, institutions, social organizations and individuals through non-profit social organizations and state organs are allowed to be fully deducted from the amount of income before paying enterprise income tax and individual income tax.
Fourth, this Circular shall be implemented as of July 1, 2001."
10. Donations to public welfare youth activity venues,
According to the "Ministry of Finance, State Administration of Taxation on the youth activity venues, electronic game halls on income tax and business tax policy issues" (Cai Shui [2000] No. 21), " . First, the public welfare youth activity places are temporarily exempted from enterprise income tax; enterprises and public institutions, social organizations and individuals and other social forces, through non-profit social organizations and state organs of the public welfare of youth activity places (which includes new) donations, in the payment of enterprise income tax and individual income tax tax before the tax is allowed to be fully deducted.
The public welfare youth activities referred to in this notice refers to the public welfare places of off-campus activities such as youth palaces, youth activity centers, etc., which are dedicated to providing young students with science and technology, culture, moral education, patriotism education, and sports activities.
The provisions of Article 1 of this notice have been implemented since January 1, 2000, and the provisions of Articles 2 to 4 have been implemented since July 1, 2000."
11. Donations to the Beijing 2022 Winter Olympics and Winter Paralympics,
According to the "Ministry of Finance, State Administration of Taxation General Administration of Customs on the Beijing 2022 Winter Olympics and Winter Paralympics Tax Policy Notice" (Cai Shui [2017] No. 60), the third paragraph of Article 3 provides: "(3) Individuals donating to the Beijing 2022 Winter Olympics , the Winter Paralympics, and the test events can be fully deducted from the expenditure of funds and materials when calculating the taxable income of individuals."
(2) Enterprise Income Tax:
1. From January 1, 2019 to December 31, 2022, poverty alleviation donation expenditures made by enterprises through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and subordinate agencies for use in the targeted poverty alleviation areas are allowed to be deducted accordingly when calculating the taxable income for enterprise income tax. The above policy may continue to be applied if the targeted poverty elimination areas realize poverty elimination within the policy implementation period. The "target poverty alleviation areas" include 832 national poverty alleviation and development work key counties, concentrated contiguous special hardship area counties (6 counties and 1 city in Aksu region of Xinjiang to enjoy the policy of the area) and documented poverty villages.
Enterprises at the same time poverty alleviation donation expenditure and other public welfare donation expenditure, in the calculation of the annual deduction limit of public welfare donation expenditure, in line with the above conditions of poverty alleviation donation expenditure is not counted.
"Announcement of the Ministry of Finance, State Administration of Taxation, State Council Poverty Alleviation Office on the Policy of Pre-tax Deduction of Income Tax for Enterprise Poverty Alleviation Donations" (Announcement of the Ministry of Finance, State Administration of Taxation, State Council Poverty Alleviation Office, No. 49 of 2019).
2. Donations made by taxpayers to educational undertakings through non-profit social organizations and state organs in China are allowed to be fully deducted before enterprise income tax. The Ministry of Finance State Administration of Taxation Notice on Education Tax Policy (Cai Shui [2004] No. 39).
3. Donations to welfare and non-profit elderly service organizations by enterprises, public institutions, social organizations and other social forces through non-profit social organizations and government departments are allowed to be fully deducted before paying enterprise income tax; elderly service organizations are welfare and non-profit organizations specializing in providing elderly people with life care, culture, nursing care, fitness and other multifaceted services, including: elderly social welfare homes, residential care homes and elderly welfare homes. Including: social welfare homes for the elderly, homes for the aged (nursing homes), service centers for the elderly, elderly apartments (including nursing homes for the elderly, rehabilitation centers, and day-care centers) and so on. Ministry of Finance, State Administration of Taxation on the tax policy issues related to elderly service organizations notice (Cai Shui [2000] No. 97).
4. Enterprises, institutions, social organizations and other social forces, through non-profit social organizations and state organs (including the Red Cross Society of China) to the Red Cross cause of donations, in the calculation of the payment of enterprise income tax is allowed to deduct the full amount. The Ministry of Finance State Administration of Taxation on enterprises and other social forces to the Red Cross donation to the notice of income tax policy issues (Cai Shui [2000] No. 30).
5. Enterprises, institutions, social organizations and other social forces, through the Soong Ching Ling Foundation, the China Welfare Association, the China Disabled Persons Welfare Foundation, the China Foundation for Poverty Alleviation, the China Coal Mine Pneumoconiosis Treatment Foundation, the China Environmental Protection Foundation for public welfare and relief donations, are allowed to pay the full amount of the enterprise income tax deduction before. Ministry of Finance State Administration of Taxation on the donation to the Song Qingling Foundation and other 6 units of income tax policy issues notice (Cai Shui [2004] No. 172).
6. Enterprises, institutions, social organizations and other social forces, through the China Medical and Health Care Development Foundation for public welfare relief donations, allowed to pay enterprise income tax before full deduction. Ministry of Finance State Administration of Taxation on the China Medical and Health Care Development Foundation donation income tax policy issues notice (Cai Shui [2006] No. 67).
7. Enterprises, institutions, social organizations and other social forces, through the China Foundation for the Development of Aging, the China Foundation for Chinese Language Education, the China Greening Foundation, the China Women's Development Foundation, the China Care for the Next Generation of Health and Sports Foundation, the China Foundation for the Conservation of Biodiversity, the China Children's and Teenagers' Fund, and the China Foundation for the Guangcai Program for public welfare and relief donations, permitted to be deducted before payment of enterprise income tax in full. full deduction before payment of enterprise income tax. The Ministry of Finance State Administration of Taxation on the China Aging Career Development Foundation and other 8 units of the donation of income tax policy issues notice (Cai Shui [2006] No. 66).
8. Enterprises, institutions, social organizations and other social forces, to the China Health Express Foundation and Sun Yefang Economic Science Foundation, China Charity Federation, the China Legal Aid Foundation and the China Foundation for the Righteous and Courageous, the donation is allowed to be fully deducted before the payment of enterprise income tax. The Ministry of Finance State Administration of Taxation on the donation to the China Health Express Foundation and other five units of income tax deduction before tax notice (Cai Shui [2003] No. 204).
9. Enterprises through public welfare social organizations or the people's governments above the county level and their departments and other state organs, donations for the response to the new coronavirus infection of the pneumonia epidemic in cash and goods, allowed to be fully deducted in the calculation of taxable income; directly to the hospitals undertaking the task of epidemic prevention and control of the pneumonia epidemic for the response to the new coronavirus infection of goods, allowed to be fully deducted in the calculation of taxable income. Donations of goods directly to hospitals tasked with epidemic prevention and control for the purpose of responding to the pneumonia epidemic caused by novel coronavirus infection are allowed to be fully deducted in calculating taxable income. Donors with the epidemic prevention and control tasks of the hospital issued by the donation acceptance letter for pre-tax deduction matters.
Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policy on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (Announcement of the Ministry of Finance and the State Administration of Taxation No. 9 of 2020).
10. Expenditures on funds, materials and services sponsored and donated by enterprises, social organizations and groups for the Hangzhou Asian Games shall be fully deducted when calculating the taxable income of enterprises.
The Ministry of Finance General Administration of Taxation General Administration of Customs Announcement on Taxation Policies for the Hangzhou 2022 Asian Games and Asian Para Games (Ministry of Finance Announcement No. 18 of 2020).
11. Donations made by enterprises to disaster areas through public welfare social organizations, people's governments at or above the county level and their departments are allowed to be fully deducted before the enterprise income tax of the year.
Ministry of Finance General Administration of Customs State Administration of Taxation on the earthquake recovery and reconstruction of tax policy issues.
12. Enterprises donating to the Beijing 2022 Winter Olympics, the Winter Paralympics, the test match funds and materials expenditure can be fully deducted in the calculation of corporate taxable income.
The Ministry of Finance General Administration of Taxation General Administration of Customs on the Beijing 2022 Winter Olympics and Winter Paralympics Tax Policy Notice (Cai Shui [2017] No. 60).
13. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policy on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (Announcement of the Ministry of Finance and the State Administration of Taxation No. 9 of 2020) and the Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation Period of Tax Policies for the Support of the Guarantee of Supply for Prevention and Control of the Epidemic and Other Tax Policies (Announcement of the Ministry of Finance and the State Administration of Taxation No. 28 of 2020), the tax policy on donations has been in effect from January 1, 2020 to December 31, 2020, cash and goods donated by enterprises for the purpose of responding to the epidemic of pneumonia infected by the new coronavirus through public welfare social organizations or state organs such as the people's governments and their departments at or above the county level are allowed to be fully deducted when calculating taxable income.