The pre-tax deduction standards for public welfare donations are as follows:
(1) The pre-tax deduction standard for charitable donations is that if the State Council provides for full pre-tax deduction for charitable donations, it shall be handled in accordance with these provisions;
(2) Where no provisions are made, the portion of personal donation that does not exceed 30% of the taxable income declared by the taxpayer may be deducted from the taxable income.
2. Legal basis: Article 6 of the Individual Income Tax Law of People's Republic of China (PRC).
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
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.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.
Second, how to pay taxes
The tax payment method is as follows:
1, submit verification payment. That is to say, the taxpayer declares the calculated tax payable to the tax authorities, and after approval by the tax authorities, fills in a payment form and gives it to the taxpayer to pay taxes to the bank.
2. Check the collection. That is to say, for taxpayers with irregular production and unsound accounts, the tax authorities shall, according to their normal production equipment, employees and production and operation, verify the output and sales of taxable products or the turnover and profits of their business projects, and collect them at the rate.
3. Regular quota collection. That is, for some individual industrial and commercial households whose turnover and income are difficult to be accurately calculated, after self-declaration, the tax authorities will verify the turnover and income tax surcharge rate for a certain period, and implement the method of combining business tax or value-added tax with income tax.
4. Collection. That is, the tax authorities entrust some units or individuals to collect taxes.